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

Abstract

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.