Retno Wulandari, Sihar Tambun, Rio Johan Putra

The Influence of Creative Thinking and Financial Literacy on Tax Compliance Intention with Nationalism as a Moderator

Introduction

The influence of creative thinking and financial literacy on tax compliance intention with nationalism as a moderator. Analyze the influence of creative thinking and financial literacy on tax compliance intention, moderated by nationalism, using data from DKI Jakarta. Research reveals significant positive effects.

Abstract

This study aims to analyze the effect of creative thinking and financial literacy on tax compliance intentions with nationalism as a moderating variable. This study was conducted on 115 respondents in DKI Jakarta, consisting of 93 women and 22 men with diverse educational backgrounds, the majority of whom were bachelor's degree graduates. The data were analyzed using descriptive statistical analysis, validity tests, reliability tests, and hypothesis tests through path models using SmartPLS 4.0. The results of the study indicate that creative thinking and financial literacy have a positive and significant effect on tax compliance intentions. Nationalism also has a positive and significant effect on tax compliance intentions, and is able to moderate the relationship between creative thinking and financial literacy with tax compliance intentions. The coefficient of determination shows that the research model can explain 67% of the variability of tax compliance intentions. Thus, nationalism strengthens the influence of exogenous variables on tax compliance intentions.

Review

The study, "The Influence of Creative Thinking and Financial Literacy on Tax Compliance Intention with Nationalism as a Moderator," presents a timely and relevant investigation into the psychological and societal determinants of tax compliance. The authors' objective to analyze the direct effects of creative thinking and financial literacy, alongside the moderating role of nationalism, on tax compliance intentions is innovative and contributes significantly to the existing literature. The methodology, employing SmartPLS 4.0 on a sample of 115 respondents from DKI Jakarta, appears sound for testing the proposed path model and uncovering complex relationships. A notable strength of this research lies in its clear articulation and empirical validation of several key relationships. The findings that both creative thinking and financial literacy positively and significantly influence tax compliance intentions are crucial for understanding individual predispositions. More remarkably, the study's identification of nationalism as a direct positive predictor and, more importantly, a significant moderator, strengthening the influence of creative thinking and financial literacy on compliance, offers a novel and impactful insight. The high coefficient of determination (67%) further reinforces the robust explanatory power of the model, suggesting that these variables collectively account for a substantial portion of the variability in tax compliance intentions. While the study provides compelling evidence, there are several areas that, if elaborated upon in the full paper, could enhance its impact and generalizability. The sample's concentration in DKI Jakarta, coupled with its relatively small size and demographic skew (predominantly women with bachelor's degrees), may limit the external validity of the findings to other regions or broader national populations. Future research could benefit from a more diverse and larger sample. Furthermore, a deeper theoretical discussion on the specific mechanisms through which "creative thinking" is operationalized and measured in relation to *compliance* (as opposed to avoidance or evasion) would be beneficial. Similarly, while the abstract states that nationalism strengthens the relationships, a more detailed theoretical explanation of *how* nationalism interacts with individual-level cognitive traits like creative thinking and financial literacy to bolster compliance intentions would provide greater conceptual clarity and practical implications.

Full Text

Comments

You need to be logged in to post a comment.