The Effect of Tax Education, Taxpayer Perceptions, And Economic Stability on Tax Evasion in Indonesia

Cristofer Sumiok; Pebisitona Mesajaya Purba

doi:10.59086/jam.v4i2.1019

Authors

Cristofer Sumiok Universitas Negeri Manado
Pebisitona Mesajaya Purba Universitas Negeri Manado

DOI:

https://doi.org/10.59086/jam.v4i2.1019

Keywords:

Tax Evasion, Tax Education, Taxpayer Perceptions, Economic Stability, Structural Equation Modeling

Abstract

Melalui analisis kuantitatif dengan menggunakan pemodelan persamaan struktural (SEM-PLS), penelitian ini mengeksplorasi interaksi yang kompleks antara pendidikan pajak, persepsi wajib pajak, stabilitas ekonomi, dan penghindaran pajak di Indonesia. Sampel terdiri dari 175 responden yang mewakili beragam latar belakang demografis. Hasil penelitian menunjukkan bahwa pendidikan pajak memiliki dampak signifikan dalam menurunkan penghindaran pajak, menegaskan pentingnya program edukasi dalam meningkatkan kepatuhan. Selain itu, persepsi positif wajib pajak dan kondisi ekonomi yang stabil memiliki korelasi negatif terhadap penghindaran pajak, yang menggarisbawahi peran penting keduanya dalam mendorong perilaku patuh. Efek moderasi dari tingkat pendapatan menunjukkan perlunya intervensi yang disesuaikan dengan kelompok pendapatan tertentu. Temuan ini memberikan implikasi praktis bagi pembuat kebijakan, otoritas pajak, dan pendidik untuk merancang strategi yang lebih terarah dalam memerangi penghindaran pajak di Indonesia.

Using quantitative analysis through structural equation modeling (SEM-PLS), this study examines the complex interactions between tax education, taxpayer perceptions, economic stability, and tax evasion in Indonesia. A sample of 175 respondents was drawn from diverse demographic backgrounds. The results reveal that tax education has a significant effect in reducing tax evasion, underscoring the importance of educational programs in enhancing compliance. Furthermore, positive taxpayer perceptions and stable economic conditions exhibit negative correlations with tax evasion, highlighting their crucial roles in fostering compliant behavior. The moderating effect of income level indicates the necessity for tailored interventions targeting specific income groups. These findings offer practical implications for policymakers, tax authorities, and educators in designing more targeted strategies to combat tax evasion in the Indonesian context.

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