Kepatuhan Pajak Pengguna Electric Vehicles: Persepsi Ekonomi, Lingkungan, dan Inovasi

Abstract

Penelitian ini dimaksudkan untuk mengetahui bagaimana faktor lingkungan memediasi hubungan aspek ekonomi dan inovasi terhadap kepatuhan atas perpajakan pengguna kendaraan listrik. Penelitian ini merupakan penelitian kuantitatif eksploratif dengan menyebarkan kuesioner kepada pemilik kendaraan listrik sebagai sumber data primer penelitian. Dengan menggunakan metode purposive sampling dengan kriteria pengguna kendaraan listrik dan rutin lapor pajak, maka diperoleh sebanyak 126 responden yang tersebar di seluruh wilayah Indonesia. Penelitian ini mengintegrasikan Theory of Planned Behavior (TPB), Environmental Value-Belief-Norm, dan Technology Acceptance Model (TAM) dalam menganalisis faktor ekonomi, inovasi dan lingkungan terhadap kepatuhan wajib pajak kendaraan listrik. Hasil penelitian menunjukkan bahwa Perceived Monetary Budget dan Perceived Environmental berpengaruh signifikan terhadap kepatuhan wajib pajak, sedangkan perceived fee, personal innovativeness, dan love of money tidak berpengaruh terhadap kepatuhan wajib pajak. Persepsi ekonomi juga terbukti berpengaruh terhadap persepsi lingkungan, sedangkan persepsi inovasi tidak berpengaruh terhadap persepsi lingkungan. Persepsi lingkungan juga terbukti mampu memediasi Love of Money terhadap kepatuhan wajib pajak kendaraan listrik, namun persepsi lingkungan tidak terbukti mampu memediasi Perceived Monetary Budget, perceived fee, dan personal innovativeness terhadap kepatuhan wajib pajak kendaraan listrik.

This study aims to examine the influence of economic and innovation factors on the tax compliance of electric vehicle (EV) users, mediated by environmental perception. This research adopts an exploratory quantitative approach using primary data collected through questionnaires distributed to electric vehicle owners. By applying purposive sampling with criteria of regular tax-reporting EV users, a total of 126 respondents from various regions across Indonesia were obtained. This study integrates the Theory of Planned Behavior (TPB), the Technology Acceptance Model (TAM), and the Environmental Value-Belief-Norm theory to analyze the effects of economic, innovation, and environmental factors on EV users’ tax compliance. The findings reveal that Perceived Monetary Budget and Perceived Environmental have a significant effect on tax compliance, while Perceived Fee, Personal innovativeness, and Love of Money do not. Economic perceptions are also proven to significantly influence environmental perceptions, whereas innovation perception does not. Furthermore, environmental perception significantly mediates the relationship between Love of Money and tax compliance, but it does not mediate the effects of Perceived Monetary Budget, Perceived Fee, or Personal innovativeness on EV tax compliance.