Neuroeconomics: Tax Planning and the Role of Digital Literacy as a Moderation
Abstract
Taxpayer awareness in fulfilling their tax needs is closely related to individual logical awareness. Corporate taxpayer awareness is closely related to tax planning in order to save business. This study aims to determine the psychological and logical realm of tax planning. The research method used is quantitative and through incidental techniques, 100 respondents were obtained. The results of the study indicate that Tax Literacy has an effect on Tax Planning, as well as Taxpayer Morale has an effect on Taxpayer Planning. Furthermore, digital literacy has been shown to moderate the relationship between tax literacy and tax planning, but does not act as a moderator in the influence of tax morale on tax planning. Based on the results of this study, tax planning can be improved by considering the role of individual psychological and logical aspects from a neuroeconomic perspective. The rational and logical aspects of individual tax planners can be the basis for triggering reasonable tax planning and not violating applicable regulations.
Downloads
References
Abu-Silake, S. A., Alshurafat, H., Alaqrabawi, M., & Shehadeh, M. (2024). Exploring the key factors influencing the actual usage of digital tax platforms. Discover Sustainability, 5(1). https://doi.org/10.1007/s43621-024-00241-2
Al-Mawali, H., Al Natour, A. R., Zaidan, H., Shishan, F., & Rumman, G. A. (2022). Examining the Factors Influencing E-Tax Declaration Usage among Academics’ Taxpayers in Jordan. Informatics, 9(4). https://doi.org/10.3390/informatics9040092
Al-Rahamneh, N. M., & Bidin, Z. (2022). The Effect of Tax Fairness, Peer Influence, and Moral Obligation on Sales Tax Evasion among Jordanian SMEs. Journal of Risk and Financial Management, 15(9). https://doi.org/10.3390/jrfm15090407
Arianty, F. (2023). e-Bupot Unification as an Application to Fulfill Tax Obligations for Tax Withholder. 43. https://doi.org/10.3390/proceedings2022083043
Bassey, E., Mulligan, E., & Ojo, A. (2022). A conceptual framework for digital tax administration - A systematic review. In Government Information Quarterly (Vol. 39, Issue 4). Elsevier Ltd. https://doi.org/10.1016/j.giq.2022.101754
Bornman, M., & Wassermann, M. (2020). Tax knowledge for the digital economy. Journal of Economic and Financial Sciences, 13(1). https://doi.org/10.4102/jef.v13i1.461
Clarke, C. (2020). Functionalism and the role of psychology in economics. Journal of Economic Methodology, 27(4), 292–310. https://doi.org/10.1080/1350178X.2020.1798016
De Clercq, B. (2023). Tax literacy: what does it mean? Meditari Accountancy Research, 31(3), 501–523. https://doi.org/10.1108/MEDAR-04-2020-0847
Goyal, K., & Kumar, S. (2021). Financial literacy: A systematic review and bibliometric analysis. In International Journal of Consumer Studies (Vol. 45, Issue 1, pp. 80–105). Blackwell Publishing Ltd. https://doi.org/10.1111/ijcs.12605
Hanlon, M., Yeung, K., & Zuo, L. (2022). Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*. In Contemporary Accounting Research (Vol. 39, Issue 2, pp. 1150–1214). John Wiley and Sons Inc. https://doi.org/10.1111/1911-3846.12739
Hayat, N., Salameh, A. A., Mamun, A. Al, Helmi Ali, M., & Makhbul, Z. K. M. (2022). Tax Compliance Behavior Among Malaysian Taxpayers: A Dual-stage PLS-SEM and ANN Analysis. SAGE Open, 12(3). https://doi.org/10.1177/21582440221127190
Korostelkina, I., Dedkova, E., Varaksa, N., & Korostelkin, M. (2020). Models of tax relations: Improving the tax culture and discipline of taxpayers in the interests of sustainable development. E3S Web of Conferences, 159. https://doi.org/10.1051/e3sconf/202015906014
Kouam, J. C., & Asongu, S. A. (2022). Effects of taxation on social innovation and implications for achieving sustainable development goals in developing countries: A literature review. International Journal of Innovation Studies, 6(4), 259–275. https://doi.org/10.1016/j.ijis.2022.08.002
Meiryani, Alkhanifani, D., & Ramadhanti, V. (2023). The Effect of E-System Modernization, Self Efficacy and Digital Literacy Capabilities on Taxpayer Compliance. E3S Web of Conferences, 426. https://doi.org/10.1051/e3sconf/202342601020
Mohammed, H., & Tangl, A. (2024). Taxation Perspectives: Analyzing the Factors behind Viewing Taxes as Punishment—A Comprehensive Study of Taxes as Service or Strain. Journal of Risk and Financial Management, 17(1). https://doi.org/10.3390/jrfm17010005
Mpofu, F. Y., & Mhlanga, D. (2022). Digital Financial Inclusion, Digital Financial Services Tax and Financial Inclusion in the Fourth Industrial Revolution Era in Africa. Economies, 10(8). https://doi.org/10.3390/economies10080184
Nyantakyi, G., Sarpong, F. A., Asiedu, F., Adjei Bimpeh, D., Kwasi Anenyah Ntoso, J., & Ofeibea Nunoo, L. (2024). Unearthing the mediating role of political affiliation in tax compliance determinants: new evidence from Ghana. Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2024.2316886
Poltak, H., Arriela Doloksaribu, T., & Gunaisah, E. (n.d.). Students’ Perceptions of the Movie Story of Joy Inspiring Entrepreneurs. https://doi.org/10.33258/birci.v4i3.2157
Prastiwi, D., & Diamastuti, E. (2023). Building Trust and Enhancing Tax Compliance: The Role of Authoritarian Procedures and Respectful Treatment in Indonesia. Journal of Risk and Financial Management, 16(8). https://doi.org/10.3390/jrfm16080375
Prawoto, B., Arriela Doloksaribu, T., & Firdaus, R. (2023). DETERMINAN SUSTAINABILITY DALAM KONSEP KEUANGAN EKONOMI KREATIF. SIBATIK JOURNAL | VOLUME, 2(7). https://doi.org/10.54443/sibatik.v2i7.1062
Saptono, P. B., Hodžić, S., Khozen, I., Mahmud, G., Pratiwi, I., Purwanto, D., Aditama, M. A., Haq, N., & Khodijah, S. (2023). Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction. Informatics, 10(1). https://doi.org/10.3390/informatics10010022
Setyowati, M. S., Utami, N. D., Saragih, A. H., & Hendrawan, A. (2020). Blockchain technology application for value-added tax systems. Journal of Open Innovation: Technology, Market, and Complexity, 6(4), 1–27. https://doi.org/10.3390/joitmc6040156
Triansyah, I., & Rahmat Putra, R. (2025). Pengaruh Literasi Pajak Terhadap Kepatuhan Wajib Pajak Dengan Literasi Digital Sebagai Pemoderasi. EKOMA : Jurnal Ekonomi, 4(4). https://databoks.katadata.co.id/
Copyright (c) 2025 Tio Arriela Doloksaribu, Novita Rifaul Kirom, Rachma Yuliana, Dwi Ekasari Harmadji
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
