This is the definition of $\sin{t}$ and $\cos{t}$ that you should be thinking of:
 = \cos{t}\mathbf{i} + \sin{t}\mathbf{j}$ that points in the same direction as $\mathbf{v}$ (so that it preserves the angle $t$) and has length one (so that it lies on the unit circle). This is the normalized vector
$$ \mathbf{w} = \frac{\mathbf{v}}{\|\mathbf{v}\|} = \frac{2\mathbf{i} - 3\mathbf{j}}{\sqrt{2^2 + (-3)^3}} = \frac{2}{\sqrt{13}}\mathbf{i} - \frac{3}{\sqrt{13}}\mathbf{j} $$
Therefore,
$$ \cos{t} = \frac{2}{\sqrt{13}} \\\ \sin{t} = - \frac{3}{\sqrt{13}} $$