The effect of online firestorms and tax regulation complexity on prospective taxpayers' tax compliance intention through tax morale
DOI:
https://doi.org/10.54957/educoretax.v6i9.2417Kata Kunci:
Online Firestorms, Prospective Taxpayers, Tax Compliance Intention, Tax Morale, Tax Regulation ComplexityAbstrak
Collective online outrage (online firestorms) toward tax authorities and the intricacy of fiscal regulations introduce a new dimension into the tax-compliance behaviour of the younger generation. This study examines the effect of online firestorms and tax-regulation complexity on tax-compliance intention, positioning tax morale as a mediating variable, among Padjadjaran University students as prospective taxpayers. An explanatory quantitative approach was applied using primary questionnaire data from 100 respondents, drawn through purposive sampling and proportionate stratified random sampling from a population of 33,601 active undergraduate and applied-bachelor students. Data were analysed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with a 10,000-subsample bootstrapping procedure in SmartPLS. The results reveal that online firestorms exert a significant negative effect on tax-compliance intention (β = -0.760) but no significant effect on tax morale, whereas tax-regulation complexity significantly reduces tax morale (β = -0.755) yet shows a significant positive direct effect on compliance intention (β = 0.421). Tax morale positively and significantly affects compliance intention (β = 0.643). The findings confirm that digital pressure operates through a direct behavioural path, whereas structural regulatory barriers operate through a moral path in a competitive-mediation pattern. Consequently, safeguarding the compliance of future taxpayers requires two non-substitutable strategies: regulatory simplification to protect tax morale, and responsive public communication to shield compliance intention from digital shocks.
Hasil penelitian menunjukkan bahwa online firestorms berpengaruh negatif dan signifikan terhadap niat kepatuhan pajak (β = -0,760), tetapi tidak berpengaruh signifikan terhadap tax morale. Kompleksitas peraturan pajak berpengaruh negatif dan signifikan terhadap tax morale (β = -0,755), sedangkan pengaruhnya terhadap niat kepatuhan pajak signifikan dengan arah positif (β = 0,421). Tax morale berpengaruh positif dan signifikan terhadap niat kepatuhan pajak (β = 0,643). Temuan ini menegaskan bahwa tekanan digital bekerja melalui jalur perilaku langsung, sementara hambatan struktural regulasi bekerja melalui jalur moral.
Kata Kunci : Online Firestorms; Kompleksitas Peraturan Pajak; Tax Morale; Niat Kepatuhan Pajak; Calon Wajib Pajak
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