Image of DETERMINAN FAKTOR KEPATUHAN PAJAK GEN- Z PADA SISTEM PAJAK DIGITAL (STUDI KASUS PEMADANAN NPWP KE NIK PADA MAHASISWA AKUNTANSI UNIVERSITAS SRIWIJAYA)

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DETERMINAN FAKTOR KEPATUHAN PAJAK GEN- Z PADA SISTEM PAJAK DIGITAL (STUDI KASUS PEMADANAN NPWP KE NIK PADA MAHASISWA AKUNTANSI UNIVERSITAS SRIWIJAYA)

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One of the largest populations today is Gen-Z, numbering 158 million individuals. However, tax revenue from Gen-Z remains relatively low. The purpose of this study is to identify the factors influencing Gen-Z's tax compliance, focusing on tax information, taxpayer awareness, and trust in government, particularly in the digital tax system initiated by the Directorate General of Taxes through the integration of NPWP (Taxpayer Identification Number) with NIK (Indonesian Citizen Identification Number). This research adopts a quantitative approach, employing probability sampling for data collection. Primary data was gathered through questionnaires administered to 273 undergraduate accounting students at Universitas Sriwijaya, all of whom possess an NIK. The study found that tax information negatively affects Gen-Z’s tax compliance, while taxpayer awareness and trust in government have a positive and significant impact on tax compliance, specifically in the context of NPWP-NIK matching. Furthermore, all three independent variables collectively exhibit a positive and significant influence on Gen-Z’s tax compliance.. The findings suggest a need for reform in how tax information is communicated to Gen-Z to enhance interest and tax compliance. Additionally, transparency in tax management and further education on the digital tax system must be strengthened to increase Gen-Z's engagement with the existing digital tax system.

Availability
Inventory Code Barcode Call Number Location Status
2507002559T172556T1725562025Central Library (Reference)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1725562025
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xviii, 135 hlm.; ilus.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi Perpajakan
Specific Detail Info
-
Statement of Responsibility
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No other version available

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