Pengaruh Penggunaan Generative AI Terhadap Kepatuhan Pajak UMKM: Peran Mediasi Pemahaman Pajak dan Moderasi Literasi Digital
DOI:
https://doi.org/10.37385/ceej.v7i2.11705Keywords:
Generative AI, Kepatuhan Pajak, UMKM, Literasi Digital, Pemahaman PajakAbstract
Perkembangan teknologi digital telah mendorong perubahan mendasar dalam administrasi perpajakan, terutama pada cara wajib pajak memperoleh informasi serta melaksanakan kewajiban perpajakannya. Salah satu inovasi yang berkembang pesat adalah Generative Artificial Intelligence (Generative AI), yang memberikan kemudahan bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk memperoleh informasi perpajakan secara lebih cepat, interaktif, dan sesuai dengan kebutuhan pengguna. Meskipun pemanfaatannya semakin luas, bukti empiris mengenai pengaruh teknologi tersebut terhadap kepatuhan pajak UMKM di Indonesia masih relatif terbatas. Penelitian ini bertujuan menganalisis pengaruh penggunaan Generative AI terhadap kepatuhan pajak UMKM dengan menguji peran mediasi pemahaman pajak serta peran moderasi literasi digital. Penelitian menggunakan pendekatan kuantitatif melalui survei terhadap 250 pelaku UMKM yang telah memanfaatkan teknologi digital dalam kegiatan usahanya. Analisis data dilakukan menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa penggunaan Generative AI berkontribusi positif terhadap peningkatan pemahaman perpajakan sekaligus mendorong kepatuhan pajak. Selain itu, pemahaman pajak terbukti berperan sebagai mediator parsial dalam hubungan tersebut, sedangkan literasi digital memperkuat pengaruh Generative AI terhadap kepatuhan pajak. Temuan ini menegaskan bahwa Generative AI tidak hanya berfungsi sebagai media pencarian informasi, tetapi juga sebagai sarana pembelajaran digital yang mampu meningkatkan kepatuhan sukarela wajib pajak UMKM. Secara teoretis, penelitian ini memperkaya pengembangan Technology Acceptance Model (TAM) dan Theory of Planned Behavior (TPB) dalam menjelaskan perilaku kepatuhan pajak pada era kecerdasan buatan, sekaligus memberikan implikasi praktis bagi pengembangan strategi edukasi perpajakan berbasis teknologi digital.
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