Pengaruh Literasi Keuangan dan Persepsi Risiko terhadap Kesadaran Pajak melalui Penggunaan E-wallet

Winan Kristin Tambunan ; Serly Veronica ; Winestia Winestia ; Candyce Candyce ; Yohana Yemima Sihotang ; Dona Angelina Lawrence
JURNAL RISET MANAJEMEN (JURMA) 📅 2026 Vol 4, No 2 🔗 DOI: 10.54066/jurma.v4i2.4007
Abstract
The rapid advancement of digital financial technology has increased the adoption of e-wallets among university students and may influence tax awareness through greater transparency in digital transactions. This study examines the effects of financial literacy and risk perception on tax awareness through e-wallet usage among higher education students in Batam City, with culture included as a control variable. A quantitative survey was conducted involving 247 students who regularly use e-wallet services. Data were analyzed using multiple linear regression with robust standard error estimation in Google Colaboratory. The results indicate that financial literacy has a positive but insignificant effect on e-wallet usage (β = 0.0411, p > 0.05), whereas risk perception has a positive and significant effect (β = 0.5572, p < 0.01). E-wallet usage also positively and significantly affects tax awareness (β = 0.4613, p < 0.01). Furthermore, e-wallet usage significantly mediates the relationship between risk perception and tax awareness but does not mediate the relationship between financial literacy and tax awareness. These findings suggest that e-wallet adoption is driven more by digital lifestyle demands than financial literacy and that improving digital risk literacy may help strengthen students’ tax awareness and responsible use of financial technology.
Keywords
E-Wallet Usage; Financial Literacy; Risk Perception; Tax Awareness; University Students
How to Cite

Winan Kristin Tambunan, et al. (2026). Pengaruh Literasi Keuangan dan Persepsi Risiko terhadap Kesadaran Pajak melalui Penggunaan E-wallet. JURNAL RISET MANAJEMEN (JURMA), 4(2). https://doi.org/10.54066/jurma.v4i2.4007

Winan Kristin Tambunan; Serly Veronica; Winestia Winestia; Candyce Candyce; Yohana Yemima Sihotang; Dona Angelina Lawrence, "Pengaruh Literasi Keuangan dan Persepsi Risiko terhadap Kesadaran Pajak melalui Penggunaan E-wallet," JURNAL RISET MANAJEMEN (JURMA), vol. 4, no. 2, 2026.

Winan Kristin Tambunan; Serly Veronica; Winestia Winestia; Candyce Candyce; Yohana Yemima Sihotang; Dona Angelina Lawrence. "Pengaruh Literasi Keuangan dan Persepsi Risiko terhadap Kesadaran Pajak melalui Penggunaan E-wallet." JURNAL RISET MANAJEMEN (JURMA), vol. 4, no. 2, 2026.

Winan Kristin Tambunan; Serly Veronica; Winestia Winestia; Candyce Candyce; Yohana Yemima Sihotang; Dona Angelina Lawrence. "Pengaruh Literasi Keuangan dan Persepsi Risiko terhadap Kesadaran Pajak melalui Penggunaan E-wallet." JURNAL RISET MANAJEMEN (JURMA) 4, no. 2 (2026).

Winan Kristin Tambunan, et al. (2026) 'Pengaruh Literasi Keuangan dan Persepsi Risiko terhadap Kesadaran Pajak melalui Penggunaan E-wallet', JURNAL RISET MANAJEMEN (JURMA), 4(2). doi: 10.54066/jurma.v4i2.4007.

Winan Kristin Tambunan; Serly Veronica; Winestia Winestia; Candyce Candyce; Yohana Yemima Sihotang; Dona Angelina Lawrence. Pengaruh Literasi Keuangan dan Persepsi Risiko terhadap Kesadaran Pajak melalui Penggunaan E-wallet. JURNAL RISET MANAJEMEN (JURMA). 2026;4(2).

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