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

AMANDA, ANDREAS and Fuadah, Luk Luk (2025) DETERMINAN FAKTOR KEPATUHAN PAJAK GEN- Z PADA SISTEM PAJAK DIGITAL (STUDI KASUS PEMADANAN NPWP KE NIK PADA MAHASISWA AKUNTANSI UNIVERSITAS SRIWIJAYA). Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Gen-Z, Informasi Pajak, Kesadaran Pajak, Kepercayaan pada pemerintah, Kepatuhan Pajak, Sistem Perpajakan Digital
Subjects:	H Social Sciences > HB Economic Theory > HB848-3697 Demography. Population. Vital events
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Andreas Amanda
Date Deposited:	15 May 2025 04:26
Last Modified:	15 May 2025 04:26
URI:	http://repository.unsri.ac.id/id/eprint/172556

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