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Journal articles on the topic 'Tax literacy'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Moučková, Michaela, and Leoš Vítek. "Tax Literacy." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 66, no. 2 (2018): 553–59. http://dx.doi.org/10.11118/actaun201866020553.

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Presented paper focuses on measuring tax literacy among bachelor degree students at the University of Economics, Prague, along with analysis of the two factors that influence it. Based on the 150 collected questionnaires (63 % response rate), we measured tax literacy of students (personal income tax and VAT) and examined whether it depends on (i) previous passing of tax courses and (ii) previous practical experience with filing tax returns. More than half of the students were well to excellently-versed in tax matters, including those who have not completed any more advanced tax courses apart f

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Rosa Intansari, Maria, and Supramono Supramono. "The Effect of Tax Literacy on Tax Compliance: The Moderating Role of Patriotism." Technium Social Sciences Journal 34 (August 8, 2022): 455–64. http://dx.doi.org/10.47577/tssj.v34i1.7097.

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This study aims to examine the effect of tax literacy on tax compliance of individual taxpayers who have MSME businesses and examine the moderating role of patriotism on the effect of tax literacy on tax compliance. Collecting data using a survey through online questionnaires to individual taxpayers who have Micro, Small, and Medium Enterprises in the field of fashion, furniture, handicrafts, and other businesses besides the culinary field in Central Java. Based on the result of data collection obtained, 102 respondents and the data were analyzed using moderation Regression Anlysis. The result

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Kaur, Gurpreet, and Shailinder Sekhon. "Determination of Tax Literacy: A Systematic Review and Conceptual Framework." VISION: Journal of Indian Taxation 9, no. 1 (2022): 100–112. http://dx.doi.org/10.17492/jpi.vision.v9i1.912208.

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This paper proposes a conceptual framework of tax literacy (basic, advance and functional) in the Indian economy by a systematic literature review. Basic tax literacy is based upon one’s understanding of general income tax concepts. Advanced tax literacy is associated with one’s ability to apply the tax knowledge for computing tax liabilities. Functional tax literacy is related to the self-filing of Income Tax Returns (ITRs). Thereafter, primary data was collected from taxpayers to test the proposed framework. This study has applied a tax literacy framework and determined the basic, advance an

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Tantriangela, Jessy, and Milla Sepliana Setyowati. "Sharpening the Concept of Tax Literacy as an Effort to Improve Tax Compliance." JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 9, no. 1 (2023): 30–42. http://dx.doi.org/10.31289/jab.v9i1.9109.

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The self-assessment system used by many countries raises the issue of non-compliance in the taxation sector. With this, tax literacy is believed to be able to increase tax compliance. Unfortunately, studies that specifically study tax literacy are still rarely found. This article aims to sharpen the existing concept of tax literacy, especially in the context of raising tax compliance. This article uses a qualitative method, where the researcher summarizes and presents the condition of the knowledge of tax literacy to this day. In this article, the researcher sharpens three dimensions of tax li

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Solissa, Claralin, and Ingrid Panjaitan. "THE INFLUENCE OF TAX LITERACY AND MORALITY ON TAX COMPLIANCE MSME IN KARANGANYAR WITH TAX AWARENESS AS A MODERATOR VARIABLE." International Journal of Research in Commerce and Management Studies 07, no. 03 (2025): 434–43. https://doi.org/10.38193/ijrcms.2025.7333.

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The objective of this study is to analysis the influence of tax literacy and morality on tax compliance among MSME taxpayers in Karanganyar, with tax awareness as a moderating variable. The research formulates several issues, including the impact of tax literacy and morality on taxpayer compliance. This study employs quantitative data collected through questionnaires. Based on the multiple regression analysis, tax literacy and tax morality significantly influence tax compliance among MSME taxpayers. Tax awareness serves as a moderator that strengthens the relationship between literacy and mora

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Pham, Anthony, Antoine Genest-Grégoire, Luc Godbout, and Jean-Herman Guay. "Tax Literacy: A Canadian Perspective." Canadian Tax Journal/Revue fiscale canadienne 68, no. 4 (2021): 987–1007. http://dx.doi.org/10.32721/ctj.2020.68.4.pham.

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Tax systems are complex structures that can be difficult for individuals to navigate. Understanding the way taxes are calculated and liabilities are assessed matters a lot when personal saving for retirement and education, and much of the government's social policy apparatus, are closely integrated with the tax system. This study uses a survey to measure individuals' knowledge about basic elements of the personal income tax, their perception of their own tax knowledge, and their tax-filing behaviour. One would hope that tax-literate Canadians would have a high level of knowledge of the way tax

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Judijanto, Loso. "The Role of Financial Literacy in Reducing Tax Anxiety and Improving the Effectiveness of Tax Planning." West Science Accounting and Finance 3, no. 01 (2025): 107–13. https://doi.org/10.58812/wsaf.v3i01.1780.

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This study investigates the role of financial literacy in reducing tax anxiety and improving the effectiveness of tax planning in Indonesia. Using a quantitative approach, data were collected from 78 individual taxpayers through a structured questionnaire. The analysis, conducted using SPSS version 26, revealed significant relationships among financial literacy, tax anxiety, and tax planning effectiveness. Financial literacy was found to positively influence tax planning effectiveness while reducing tax anxiety. Additionally, tax anxiety partially mediated the relationship between financial li

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Rahma, Faradiba Alivia, Muhammad Harris Maulana, Matheus Fanu Ahoinai, and Atika Jauharia Hatta. "Mampukah Moralitas Memoderasi Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor?" E-Jurnal Akuntansi 32, no. 12 (2022): 3535. http://dx.doi.org/10.24843/eja.2022.v32.i12.p05.

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The study aims to determine the effect of morality in moderating tax awareness, tax literacy, and money ethics on motor vehicle tax compliance at the SAMSAT Special Region of Yogyakarta. The variables used in this study are tax awareness, tax literacy, money ethics, and morality which in this case are the moderating variables. The selection of the research sample used a purposive sampling method and 75 respondents were obtained. The analysis tool used multiple linear regression and Moderated Regression Analysis (MRA). The results of data analysis show that tax awareness and tax literacy have a

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Baranova, L. G., and E. A. Suchalkina. "TAX LITERACY IS A KEY FACTOR IN ECONOMIC DEVELOPMENT." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3/2, no. 144 (2024): 118–23. http://dx.doi.org/10.36871/ek.up.p.r.2024.03.02.013.

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Tax literacy is the way to a successful business. Effective taxation not only supports the financial stability of enterprises, but also contributes to the development of the economy as a whole, therefore importance of tax literacy in the economy cannot be overestimated. In this article, we will look at the concept of tax literacy, its impact on business and economic development, as well as the interaction of tax literacy and tax control in ensuring the functioning of the tax system. As a result of the analysis of the level of tax literacy in Russia, the factors influencing its formation are id

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Kang, Min-Jo, and Kwang-Bok Hue. "Factors That Affect Taxpayers’ Tax Literacy." Asia Europe Perspective Association 18, no. 3 (2021): 97–114. https://doi.org/10.31203/aepa.2021.18.3.004.

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Proper determination of the characteristics of tax system requires a significant level of interest and knowledge in tax laws and tax policies. The question facing taxpayer’s subjective perceptions and beliefs about tax system is whether survey respondents have enough background on tax and finance to make appropriate judgments about current tax system. Differences in prior knowledge and experience of tax system can have a decisive effect on the formation of taxpayer’s beliefs and attitudes toward the tax system. However, despite its importance, empirical studies on factors affecting the tax lit

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Fazeli, Mahdi, Mohammadhamed Khanmohammadi, Azar Moslemi, and Mahmoud Moeinadin. "Providing a Model for Assessing the Tax Literacy of Iranian Managers Using the Fuzzy Delphi Method." Digital Transformation and Administration Innovation 2, no. 3 (2024): 42–51. https://doi.org/10.61838/dtai.2.3.6.

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Since all corporate managers’ decisions have financial implications, it is essential for them to have at least a basic understanding of financial rules, financial literacy, and tax literacy, which play a crucial role in shaping these decisions. The issue of tax literacy among different social groups and its measurement has been widely addressed in past international studies. However, the specific tax literacy of corporate managers, particularly at the national level, has not yet received sufficient attention. Therefore, the present study was conducted with the aim of providing a model for asse

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Vasilyeva, Marina. "TAX LITERACY: PROBLEMS AND PROSPECTS." Russian Journal of Management 10, no. 2 (2022): 56–60. http://dx.doi.org/10.29039/2409-6024-2022-10-2-56-60.

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In each country, the tax component is the basis for the functioning of the state as an institution of regulation, management and organization of socio–economic processes taking place within the country. The article presents the essence of the tax system, reveals the problems and prospects for the development of the tax administration system, and also presents statistical data on the level of tax literacy of the population.

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Kusbiantora, Mahmud, and Rina Yuliastuty Asmara. "Tax Management, Tax Regulations, and Tax Literacy on Corporate Taxpayer Compliance: Mediation of Tax Restitution." International Journal of Economics Development Research (IJEDR) 6, no. 2 (2025): 562–76. https://doi.org/10.37385/ijedr.v6i1.7150.

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This study examines corporate tax obligations influenced by tax management, tax regulations, and tax literacy, with tax restitution as a mediating variable supported by Tax Compliance Theory and Behavioral Tax Theory. This study uses a quantitative research approach that specifically adopts a causal research design (explanatory), which explains how the diversity of independent and mediating variables affects corporate taxpayer compliance at the Jakarta Tebet Pratama Tax Office so that it can provide a strong framework for empirical analysis. Data were obtained through a questionnaire scale of

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Westerini Lusdani, Srisetyawanie Bandaso, and Winta Panimba. "Pengaruh Literasi Perpajakan, Moral Pajak dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Tana Toraja." Profit: Jurnal Manajemen, Bisnis dan Akuntansi 3, no. 4 (2024): 402–14. https://doi.org/10.58192/profit.v3i4.3029.

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The Influence of Tax Literacy. Tax Morale and Tax Incentives on MSME Taxpayer Compliance in Tana Toraja Regency. The aim of this research is to find out whether tax literacy. Tax morale and tax incentives influence MSME taxpayer compliance in Tana Toraja Regency. The data collection procedures for this research are: Questionnaire. The analysis technique uses multiple linear regression tests. The partial test results (t test) show that the tax literacy variable influences the mandatory compliance of MSMEs in Tana Toraja Regency, the tax moral variable influences the compliance of MSME taxpayers

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Gani, Firman, Teguh Suryadi, and Silvia Putri Astama. "The Influence of Tax Literacy on Compliance with Individual Income Tax Obligations (PPH 21) in 2023." Indonesian Journal of Economic & Management Sciences 3, no. 2 (2025): 185–92. https://doi.org/10.55927/ijems.v3i2.56.

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This research explores the impact of tax literacy on the compliance of taxpayers PPh 21 in 2023. Based on a review of the literature, it has been found that tax literacy significantly influences compliance, with taxpayers who understand their tax obligations being more disciplined in reporting their taxes. The low level of literacy presents a challenge, indicating the need for effective tax education programs and more intensive outreach efforts. The utilization of information technology for accessing tax resources and collaboration with the private sector is also recommended. Furthermore, enha

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Anaman, Prince Dacosta, Ibrahim Anyass Ahmed, and Richmell Amanamah. "Financial Literacy, Perceived Justice in the Tax System and Tax Compliance: A Sub-Saharan African Perspective." SEISENSE Business Review 4, no. 1 (2024): 217–32. http://dx.doi.org/10.33215/wf4g1e04.

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This study explores the relationship between financial literacy, perceived justice in the tax system, and tax compliance behaviour among individuals in Ghana's informal sector. Using a self-administered questionnaire, data was collected from business owners in the Greater Accra region. The data was analysed using descriptive statistics, correlation, and multiple regression analyses in SPSS and Process MACRO for SPSS. The results indicate that higher levels of financial literacy and perceptions of justice in the tax system positively influence tax compliance. Furthermore, perceived justice mode

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Magdalena, Renna, Renaya Kezia Dendeng, Mandy Mandy, and Daud Rexy Eka Prasetya. "TAX LITERACY AND SOCIAL ENVIRONMENT : INFLUENCING TAX AWARENESS IN SURABAYA'S GENERATION Z." Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) 8, no. 3 (2024): 511–25. http://dx.doi.org/10.31955/mea.v8i3.4497.

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This study evaluates the influence of tax literacy and social environment on tax awareness among Generation Z in Surabaya, Indonesia, using a sample of 200 individuals. A quantitative methodology was applied with data collected through face-to-face surveys using a questionnaire designed to measure tax literacy, perceptions of the social environment, and tax awareness. Analysis using linear regression shows that tax literacy has a significant and dominant influence on tax awareness, while the social environment also contributes positively but with a lower intensity. These results suggest the im

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Formanová, Lucie, Michal Mádr, Břetislav Andrlík, and Veronika Hrabalová. "Factors Influencing the Level of Tax Literacy of Students of Bachelor Study Programmes in Economics at Faculties of Economics." DANUBE 12, no. 4 (2021): 308–23. http://dx.doi.org/10.2478/danb-2021-0020.

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Abstract The paper is devoted to the issue of tax literacy, where the aim is to identify factors that affect the level of tax literacy of students of economics at the bachelor’s degree level in the Czech Republic. Through a questionnaire survey, students’ knowledge was tested and research hypotheses were verified using statistical and econometric methods. The survey showed that the level of tax literacy of the defined sample of respondents was satisfactory. Moreover, it was found that this knowledge is mainly influenced by the factor of taking courses with a focus on tax issues and the respond

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Rinaldi, Muhammad, Muhammad Harits Zidni Khatib Ramadhani, Melda Aulia Ramadhani, Sitti Rahma Sudirman, and Muhamad Amir Ariandi. "The Mediating Role of Digital Tax Literacy in TikTok-Based Tax Compliance Among Indonesian Taxpayers." INJECT (Interdisciplinary Journal of Communication) 10, no. 1 (2025): 717–32. https://doi.org/10.18326/inject.v10i1.4527.

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The digital transformation of tax administration has prompted tax authorities to utilize social media as a tool for education and communication, including platforms such as TikTok. This study aims to examine the effect of perceived information quality on digital tax compliance, with digital tax literacy serving as a mediating variable. Employing a quantitative explanatory approach and purposive sampling technique, data were collected through an online questionnaire distributed to taxpayers who are active TikTok users. The results show that perceived information quality does not have a direct e

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Holifah, Nur, Diyah Probowulan, and Achmad Syahfrudin Zulkarnnaeni. "Determinants of PBB P-2 Compliance Level in Kendit Village, Kendit District, Situbondo District." West Science Business and Management 2, no. 02 (2024): 326–36. http://dx.doi.org/10.58812/wsbm.v2i02.949.

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Tax literacy is the ability to understand and access tax regulations, this means dealing with taxpayers who have knowledge, awareness and tax compliance. Compliance with the payment of Land and Building Tax in Kendit Village, Kendit District, Situbondo Regency, in this village there is still a lack of public awareness regarding PBB payments. This is proven by the need to be reminded of awareness regarding the time for PBB payments by the village which is enforced by the hamlet head of each hamlet, but when reminded they immediately pay. The first aim of this research is to find out the factors

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Ilham, Muhammad, Kusminaini Armin, and Dimas Pratama Putra. "Pengaruh Kenaikan Tarif PPN, Literasi Pajak, Dan Literasi Keuangan Terhadap Potensi Penerimaan Pajak Pertambahan Nilai (PPN) Pada Kecamatan Ilir Timur 1 Kota Palembang." Jurnal Maneksi 13, no. 2 (2024): 410–18. http://dx.doi.org/10.31959/jm.v13i2.2189.

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This study aims to examine the effect of VAT Rate Increase, Tax Literacy, and Financial Literacy on Potential Value Added Tax (VAT) Revenue. This study uses primary data by distributing questionnaires to 398 people in the Ilir Timur I district of Palembang city. The data were analyzed using multiple linear regression analysis, assisted by IBM SPSS Statistics 25 software. The results of this study indicate that the increase in VAT rates and tax literacy partially affect the potential for VAT revenue. However, financial literacy partially has no effect on potential VAT revenue. The increase in V

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Hamdani, Muhammad Riko, and Justita Dura. "STRENGTHENING THE LOCAL ECONOMY: MEASURING THE DIGITAL LITERACY OF UMKM TOWARDS THE EFFICIENCY OF ELECTRONIC TAX REPORTING." Jurnal Ilmiah Bisnis dan Ekonomi Asia 18, no. 3 (2024): 348–57. https://doi.org/10.32815/jibeka.v18i3.2178.

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This study explores the level of digital literacy of Micro, Small and Medium Enterprises (SMEs) in Malang City and its impact on electronic tax reporting. Of the 99 SMEs operating for at least one year, the majority showed adequate digital literacy, with interest and skills in using electronic tax applications. A good level of digital literacy gives hope for the successful implementation of electronic taxes in Malang City. Data analysis shows that the readiness of digital literacy of SMEs significantly positively affects the obligation of electronic tax reporting. Increasing digital literacy c

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Rena Widayanti, Dumadi Dumadi, Mohamad Badrun Zaman, and Roni Roni. "Pengaruh Literasi Keuangan dan Literasi Pajak terhadap Pengelolaan Keuangan UMKM." GEMILANG: Jurnal Manajemen dan Akuntansi 5, no. 1 (2025): 89–107. https://doi.org/10.56910/gemilang.v5i1.2335.

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This study aims to identify and analyze the influence of financial literacy on financial management, tax literacy on financial management, as well as the simultaneous influence of financial literacy and tax literacy on financial management in UMKM Mitra Mandiri, Brebes Regency. The study population consisted of 120 individuals, and the sample was determined using the Slovin formula with an incidental sampling technique, resulting in 92 respondents. Primary data were obtained from respondents’ questionnaire answers. Hypothesis testing was conducted using SPSS 25. The theoretical foundation empl

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Aleksandrova, Elena. "IMPROVING OF TAX LITERACY OF RUSSIAN POPULATION IN TERMS OF DIGITALIZATION OF THE ECONOMY." SOCIETY. INTEGRATION. EDUCATION. Proceedings of the International Scientific Conference 6 (May 28, 2021): 221–30. http://dx.doi.org/10.17770/sie2021vol6.6376.

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The article presents an overview of the concept of tax literacy as the main element of financial literacy and the necessary prerequisite for the formation of the tax culture of society and the individual. The expansion of the field of knowledge and skills that form the tax literacy of the population in the era of the digital economy is shown.The aim of the study is to analyze the prerequisites for the formation and development of tax literacy in the Russian Federation and its impact on improving the efficiency of the tax system. The study used traditional methods of scientific research, the mo

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Bahramov, Faud. "Elimination of tax complexity issues through financial literacy." Journal of Financial Studies 8, Special (2023): 13–22. http://dx.doi.org/10.55654/jfs.2023.sp.01.

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Modern taxation systems often experience complexity and investigations have attempted to define whether the tax complexity has an impact on the compliance of taxpayers. A low level of literacy can be an obstacle in the tax system. This paper will examine the impact of financial literacy on tax revenues to prove the relationship between literacy and taxation. The study will also provide suggestions for developing financial literacy which may reduce the negative influence of tax complexity on tax compliance. The educational systems do not provide taxation as a subject at any stage, however, tax

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Tri Widyastuti Ningsih. "The Influence of Tax Literacy on Tax Compliance With Tax Sanctions as A Moderating Variable." Reslaj: Religion Education Social Laa Roiba Journal 6, no. 6 (2024): 3620–29. http://dx.doi.org/10.47467/reslaj.v6i6.3406.

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This research is quantitative research with an exploratory approach. The data used in this research is primary data that researchers obtained from various sources from all over, starting from journals, books, scientific articles, and other things that are usually used in every scientific research. The data used is primary data obtained directly through distributing questionnaires as an instrument. This data was collected and then analyzed using the smart PLS 4.0 analysis tool. The result in this article show the Tax Literacy variable can have a positive relationship and a significant influence

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Widyaningsih, Dewi, Siska Arta Armilda, and Agustinus Budi Santoso. "Analisis Literasi Perpajakan, Sosialisasi Perpajakan, Sanksi Pajak dan Tax Morale Terhadap Kepatuhan Pajak UMKM di Kabupaten Boyolali." Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi 5, no. 1 (2025): 406–18. https://doi.org/10.56870/n9ab5w02.

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This research aims to partially and simultaneously determine the role of tax literacy, tax socialization, tax sanctions, and tax morale on UMKM tax compliance in Boyolali Regency. Quantitative descriptive methods were used in the research. All UMKM registered with the Boyolali Regency Diskopnaker Office, totaling 48,362 business units, are included in the population of this study. A sample of 100 respondents was collected through random sampling techniques, namely randomly from the population without paying attention to differences in social strata. Data was collected through a questionnaire w

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Хасан Умарович, Магомадов, and Акимова Олеся Алексеевна. "IMPROVING THE TAX CULTURE AND LITERACY OF SCHOOLCHILDREN AND STUDENTS: TRAINING AND SUPPORT BASED ON THE EXPERIENCE OF THE FEDERAL TAX SERVICE OF RUSSIA." STATE AND MUNICIPAL MANAGEMENT SCHOLAR NOTES 1, no. 4 (2022): 92–99. http://dx.doi.org/10.22394/2079-1690-2022-1-4-92-99.

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The article discusses topical issues of the development of tax literacy and tax culture, analyzes the level of tax literacy among students of educational organizations (schools and universities). Author's educational content has been developed within the framework of tax literacy lessons for students as general education institutions (schools, lyceums) and universities with the appropriate age limit. The mechanisms of adaptation of the proposed material for students of different ages are indicated, which allow improving the perception of the educational material and obtaining high-quality feed

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Jiříková, Tereza. "Tax Literacy of University Students in the Czech Republic." International Journal of Engineering Pedagogy (iJEP) 15, no. 3 (2025): 19–32. https://doi.org/10.3991/ijep.v15i3.46893.

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Tax literacy represents one of the essential areas of knowledge for life in the 21st century. Although more and more emphasis is placed on practical skills, these topics are still missing in most educational programs. The paper focuses on the tax literacy of university students in the Czech Republic. The main part of the work involves the analysis of data obtained from a questionnaire survey in which 1,061 students participated. For the analysis, the chi-square test of independence and ANOVA were used. The results indicate that 35% of students have excellent tax literacy, 52% have good tax lit

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Siagian, Vienzo, Francis Hutabarat, and Harlyn Siagian. "The Effect Of Understanding Tax Digitalization, Digital Literacy On Tax Awereness." Moneter: Jurnal Keuangan dan Perbankan 12, no. 3 (2024): 536–47. http://dx.doi.org/10.32832/moneter.v12i3.1078.

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Taxpayer awareness involves understanding, accepting, and complying with tax regulations while demonstrating a willingness to fulfill tax obligations. This research aims to examine the impact of digital literacy on tax education among residents of West Bandung. Using the Slovin formula, 100 respondents were selected through probability sampling with a random technique. Data analysis was carried out using partial least squares and descriptive statistical methods. The findings of the study reveal that digital literacy and the digitalization of tax processes significantly and positively influence

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M. Mascun Andianto and Sugeng Pradikto. "Pengaruh Literasi Pajak dan Kesadaran Wajib Pajak terhadap Kepatuhan Bayar Pajak Orang Pribadi di Kelurahan Bukir Kota Pasuruan." Jurnal Manajemen Riset Inovasi 3, no. 1 (2025): 85–100. https://doi.org/10.55606/mri.v3i1.3445.

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The purpose of this study is to determine how individual taxpayer compliance in Bukir Village, Pasuruan City, is impacted by the degree of tax literacy and awareness. This study employs a quantitative methodology, causality design, and basic random sampling procedures with 22 participants. Questionnaires were used to gather data, and multiple linear regression was used for analysis. The study's findings suggest that taxpayer knowledge significantly influences tax compliance, while tax literacy has no discernible effect. According to this research, raising tax awareness rather than just tax lit

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Supyan, Ita Suryanita, and Sani Oktaviani. "Analisis Persepsi Mahasiswa Mengenai Praktik Penggelapan Pajak Berdasarkan Literasi Tarif Pajak dan Sanksi Pajak." JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) 11, no. 2 (2025): 832–40. https://doi.org/10.35870/jemsi.v11i2.3914.

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This research aims to analyze students' perceptions of tax evasion practices based on tax rate literacy and tax sanctions, to identify the barriers students face in perceiving tax evasion based on tax rate literacy and tax sanctions, and to determine ways to address tax evasion practices based on tax rate literacy and tax sanctions. The research design uses a case study approach. Data collection was carried out through interviews, observations, and documentation to gain a deeper understanding of students' views on tax evasion practices. The research findings indicate that good literacy regardi

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Kusumadewi, Dwi Rahmawati, and Dyarini Dyarini. "Pengaruh Literasi Pajak, Modernisasi Sistem Administrasi, Insentif Pajak dan Moral Pajak Terhadap Kepatuhan Wajib Pajak UMKM." Jurnal Akuntansi dan Keuangan 10, no. 2 (2022): 171. http://dx.doi.org/10.29103/jak.v10i2.7182.

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This study discusses taxpayer compliance, one of which is in a sector that has considerable potential as part of tax revenue but is not yet at the expected level of tax compliance, namely MSME taxpayers. This study aims to determine the effect of tax literacy, administrative system modernization, tax incentives, and tax morale on MSME taxpayer compliance. The research method used is a quantitative approach with a survey method. Respondents in this study were MSME taxpayers in South Tangerang City, with a total sample of 100 respondents. The data analysis method used is multiple linear regressi

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Rahayu, Puji, and Imarotus Suaidah. "Peran Artificial Intelligence dalam Perpajakan terhadap Kepatuhan Wajib Pajak E-Commerce: Literasi Digital sebagai mediator." Owner 9, no. 1 (2025): 479–90. https://doi.org/10.33395/owner.v9i1.2516.

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In Indonesia, the development of AI technology is very rapid. This technology has been used by various sectors, one of which is the taxation sector. Even though AI has been implemented in the tax system, the use of this technology has not been maximized due to limited digital literacy among MSMEs, especially e-commerce taxpayers. The purpose of this study is to determine the effect of artificial intelligence in the taxation aspect on tax compliance with digital literacy as a mediator. The population of this study was all MSME actors who make sales through e-commerce in Kediri. The sampling tec

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Tambun, Sihar, Agnes Do Parago, and Riris Rotua Sitorus. "Pengaruh Literasi Akuntansi dan Flourishing Terhadap Komitmen Patuh Pajak Dengan Kebutuhan Kompetensi Perpajakan Sebagai Pemoderasi." MEDIA AKUNTANSI PERPAJAKAN 8, no. 2 (2024): 23–34. http://dx.doi.org/10.52447/map.v8i2.7350.

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This research is about "The Effect of Accounting Literacy and Flourishing on Commitment to Tax Compliance with the Need for Tax Competence as a Moderation". This research is motivated by the fact that there are still many Indonesian people who are still not compliant in paying taxes. This researcher uses four variables consisting of variable Y) Commitment to Tax Compliance as the dependent variable. Variables X1) Accounting Literacy and X2) Florishing are independent variables. Next, variable Z) Tax Competency Needs as a moderating variable. This research aims to prove whether there is an infl

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Angela Sabatini Lappra, Lenita Waty, and Rolyana Ferinia Pintauli. "PENGARUH PEMBAYARAN PAJAK SECARA ONLINE TERHADAP KEPUASAN WAJIB PAJAK DENGAN VARIABEL MEDIASI DIGITAL LITERACY DI KPP PRATAMA CIMAHI." JURNAL LENTERA BISNIS 14, no. 1 (2025): 139–54. https://doi.org/10.34127/jrlab.v14i1.1305.

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Indonesia as a developing country, is increasingly utilizing digitalization to facilitate various transactions, including tax payments. Taxpayer satisfaction is an indicator used to measure the effectiveness of tax services, which can encourage compliance. This study aims to analyze the impact of online tax payments on digital literacy and taxpayer satisfaction, as well as the mediating role of digital literacy. The research was conducted on corporate taxpayers registered at KPP Pratama Cimahi using purposive sampling, involving 180 respondents. Data collection was done through questionnaires

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Waskito Erdi, Tio. "Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Perdesaan Perkotaan." Jurnal Ilmiah Raflesia Akuntansi 10, no. 2 (2024): 995–1003. https://doi.org/10.53494/jira.v10i2.683.

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The Indonesian tax system uses land and building tax as one of the most important sources of regional income. Land and building tax has various benefits for both the state and the community. The purpose of this study was to determine the effect of tax literacy, tax sanctions, tax awareness, tax socialization, and the quality of tax authorities' services on taxpayer compliance in paying PBB-P2. The study used convenience sampling and obtained 102 respondents. Respondents in the study were taxpayers who had PBB-P2 tax obligations in Butuh District, Purworejo Regency. The results obtained explain

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Pangestuti, Dinik Fitri Rahajeng, and Firdaus Bunga Romadhona. "Determinants of Micro Small Medium Enterprises (MSMEs) Tax Compliance." Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 11, no. 1 (2024): 74–89. http://dx.doi.org/10.12928/jreksa.v11i1.10694.

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One of Indonesia's iconic products is teak wood furniture and crafts from Jepara, Central Java. The development of MSMEs operating in this sector is also quite good when seen from the value of exports and domestic turnover. However, this development is different from the level of tax revenue. For the reasons above, this research examines the determinants of tax compliance from this object. A total of 380 MSMEs were involved in this research. Technically, this research uses quantitative methods with Partial Least Squares Structural Equation Modelling (PLS-SEM) analysis. The independent variable

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Upa, Vierly Ananta, Niluh Kirana Ghetsya Shelesya Suparta, and Frandy Efraim Fritz Karundeng. "THE EFFECT OF TAX LITERATION AND SOCIAL ENVIRONMENT ON TAX AWARENESS IN HIGH SCHOOL STUDENTS." Review of Behavioral Aspect in Organizations and Society 3, no. 1 (2021): 21–34. http://dx.doi.org/10.32770/rbaos.vol321-34.

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Taxes are a very important source of state revenue in supporting the country's development. State financing depends on tax revenue. Current tax revenue has not met the target, the sluggish Indonesian economy is the cause of not meeting the tax target. One of the efforts made by the government is to increase tax awareness where the Director General of Taxes implements one of the Tax Inclusion programs aimed at the younger generation, one of which is high school students. The given tax knowledge will encourage students to be positive and change the mindset of students so that they can produce po

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Supangat, Mahesa Dicky Taruna, and R. Nelly Nur Apandi. "Riset Eksperimen: Whistleblowing System dan Literasi Tax Audit Terhadap Tindakan Tax Evasion." Jurnal Pendidikan Akuntansi & Keuangan 10, no. 1 (2022): 71–84. http://dx.doi.org/10.17509/jpak.v10i1.35188.

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AbstractThis research examines specifically about tax evasion action based on tax audit literacy as an internal factor of tax payers and the whistleblowing system’s condition as a control factor of the tax payers. The research method that used in this research is the experimental method with 2x2 factorial design. This research was conducted to undergraduate accounting studies of Indonesia University of Education that were selected using simple random sampling technique. Main hypothesis testing in this research uses Two Way ANOVA. The data that obtained is a tax evasion action in the form of am

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Rahmalia, Natasya Putri, Siti Rismaya, Diana Sari, and Sharina Osman. "Exploring the Roles of Tax Morale, Religiosity, and Nationalism in Tax Compliance with the Moderating Effect of Accounting Literacy." Jurnal Ilmiah Akuntansi 9, no. 2 (2025): 744–62. https://doi.org/10.23887/jia.v9i2.82865.

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Despite increased understanding of factors influencing tax compliance, such as tax morale, religiosity, and nationalism, significant gaps remain in how these factors, when moderated by accounting literacy, translate into actual compliance rates. This study investigates whether tax morale, religiosity, and nationalism impact tax compliance behaviors among corporate taxpayers, using accounting literacy as a moderating variable at the West Java I Directorate General of Taxes Regional Office. Employing quantitative methods, the research analyzes data from 100 corporate taxpayers registered at this

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Abiola Okunola and Fola Alabi. "Tax Compliance and Its Determinants: A Study on Small and Medium Enterprises (SMEs)." International Journal of Economics, Management and Accounting 1, no. 1 (2023): 16–20. http://dx.doi.org/10.61132/ijema.v1i1.319.

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This study explores the determinants of tax compliance among Small and Medium Enterprises (SMEs), focusing on factors such as financial literacy, regulatory environment, and perceived fairness of the tax system. Through a survey of SMEs across various industries, the research reveals that higher levels of financial literacy and a supportive regulatory environment encourage tax compliance. The study offers recommendations for policymakers to improve tax compliance rates among SMEs.

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Prof., (Dr.) Mridula Singhal &. Ankit Verma. "PROFILING TAXATION LITERACY OF SALARIED INDIVIDUALS IN SELECT REGION OF DELHI: AN EMPIRICAL STUDY." Scholarly Research Journal for Interdisciplinary studies 13, no. 86 (2025): 172–80. https://doi.org/10.5281/zenodo.14794103.

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<em>Taxation literacy means the level of awareness among the people about the Income Tax Act, 1961, and various laws related to them i.e., Payment of Gratuity Act, 1972, etc. In other terms knowledge of technical jargon used under the Income Tax Act, 1961, and awareness of various kinds of deductions, and exemptions available under the Select Act. Tax planning and management are also to be considered under taxation literacy. The main objective of this study is to determine people's knowledge regarding taxation laws. For this purpose, respondents are to be taken from select regions of Delhi i.e

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Majidah, Majidah, and Cahyaningsih Cahyaningsih. "Literasi Perpajakan dan Kualitas Pelayanan Homestay." PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat 9, no. 5 (2024): 952–57. http://dx.doi.org/10.33084/pengabdianmu.v9i5.5340.

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Homestay Kamojang already has several customer segments, but government agency customers require entrepreneurs to have a Taxpayer Identification Number. Likewise, homestay management still needs to have service quality standards. Therefore, community service activities through the Community Service Engagement program for homestay owner communities who join the Kamojang Homestay Association focus on homestay tax literacy and quality of homestay service. The assessment results of homestay tax literacy activities showed that most participants understood local taxes, micro, small, and medium busin

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Kumanireng, Ignasia Helena Waleng, and Rochmad Bayu Utomo. "Pengaruh Literasi Keuangan Literasi Pajak dan Literasi Digital Terhadap Minat Investasi Mahasiswa Universitas Mercu Buana Yogyakarta di Pasar Modal." JAE (JURNAL AKUNTANSI DAN EKONOMI) 8, no. 3 (2023): 11–22. http://dx.doi.org/10.29407/jae.v8i3.20566.

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This research was conducted with the aim of determining whether financial literacy, tax literacy and digital literacy owned by students of Universitas Mercu Buana Yogyakarta have a significant effect on investment interest in the capital market. The variables used in this study are financial literacy, tax literacy and digital literacy as independent variables and investment interest as dependent variables. The research method used is quantitative research method. The data source used is primary data by distributing questionnaires. The population in the study is all students of Universitas Merc

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Suharti, Eni, Hamdani, Ikhfi Imaniah, and Ranti Imaniar. "Socialization of Tax Obligations for MSMEs in Sudimara Pinang Village." Jurnal Pengabdian Masyarakat Bestari 2, no. 12 (2023): 1087–98. http://dx.doi.org/10.55927/jpmb.v2i12.6259.

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This community service activity has the aim of increasing tax literacy, increasing awareness of taxpayers' tax obligations, helping taxpayers to be able to calculate the amount of tax owed by MSMEs in the Sudimara Pinang sub-district area, Ciledug sub-district, Tangerang city. This socialization was carried out offline in the Sudimara Pinang sub-district hall. . As a result of this activity, the majority of MSME actors still have a low level of tax literacy, resulting in a low level of compliance with their tax obligations.

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Stetsenko, Tetiana, and Orest Nishcheretov. "TAX CULTURE AND TAX MORALE: IMPACT ON TAX COMPLIANCE IN UKRAINE." 61, no. 61 (August 26, 2021): 83–91. http://dx.doi.org/10.26565/2524-2547-2021-61-08.

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The purpose of writing this article is to assess the impact of tax culture and tax morale on the tax compliance in Ukraine and to develop recommendations for further transformation of the national tax culture. We established that among the reasons for maintaining the size of the shadow sector of the economy in Ukraine is the focus on reforming the tax system, tax administration without taking into account the tax culture that has developed historically. Components of tax culture have different levels of formation. Procedural and technological culture is currently being actively developed. Digi

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Saputra, Tri Eka, and Rahmat Eko Prabowo. "Comparative Analysis of Public Perceptions of Tax Justice and Public Responses to Changes in the Tax System." Advances in Taxation Research 3, no. 1 (2025): 15–27. https://doi.org/10.60079/atr.v3i1.424.

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Purpose: This study examines public perceptions of tax justice and responses to systemic tax reforms, particularly in the context of digitalization and reform-driven economies like Indonesia. It investigates how distributive and procedural fairness, financial literacy, and socio-economic dynamics shape trust, compliance, and acceptance of tax policies. Research Design and Methodology: The study employs a qualitative approach, using a Systematic Literature Review (SLR) to synthesize insights from recent theoretical and empirical studies. Integrating key findings from interdisciplinary research

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Herawati, Nyoman Trisna, I. Nyoman Putra Yasa, Ni Nyoman Resmi, and Ni Luh Gede Yastini. "The Role of Tax Literacy on Economics Undergraduated Students' Tax Awareness." Jurnal Ilmiah Akuntansi 7, no. 1 (2022): 111–27. https://doi.org/10.23887/jia.v7i1.44067.

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Penelitian ini bertujuan untuk menganalisis tingkat literasi pajak serta pengaruhnya terhadap kesadaran pajak pada mahasiswa. Rancangan penelitian menggunakan explanatory research dengan pendekatan deskriptif kuantitatif. Sampel penelitian diambil dengan teknik purposive yaitu seluruh mahasiswa Fakultas Ekonomi Undiksha yang telah memperoleh mata kuliah pajak dengan jumlah 233 responden. Data dikumpulkan dengan menggunaka tes literasi pajak dan kuesioner untuk kesadaran pajak. Hasil statistik deskriptif menunjukkan secara rata-rata tingkat literasi pajak mahasiswa masih tergolong sedang cender

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Haggai, Baston, and Dr Robert Odunga. "Moderating Effect of Tax Literacy on the Relationship Between Digitalization of Services and Turnover Tax Compliance among Textile Companies Nairobi County, Kenya." Journal of Finance and Accounting 5, no. 2 (2025): 24–36. https://doi.org/10.70619/vol5iss2pp24-36.

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Purpose: Tax compliance has been a matter of key concern for both researchers as well as tax administrators. Therefore, the study aimed to determine the moderating effect of tax literacy on the relationship between digitization of services and turnover tax compliance among textile companies in Nairobi County, Kenya, Methods: The study adopted explanatory research design. The target population of the study was 43 textile companies in Nairobi (KRA, 2023). The respondents consisted of senior managers and finance section heads of the respective companies, hence a total of 172 respondents were the

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