ANALISIS POTENSI IMPLEMENTASI PAJAK KEKAYAAN (WEALTH TAX) SEBAGAI ALTERNATIF SUMBER PENERIMAAN PAJAK DI INDONESIA BERDASARKAN PERSPEKTIF GEN Z

VINA, ADELA OKTA and Hakiki, Arista (2025) ANALISIS POTENSI IMPLEMENTASI PAJAK KEKAYAAN (WEALTH TAX) SEBAGAI ALTERNATIF SUMBER PENERIMAAN PAJAK DI INDONESIA BERDASARKAN PERSPEKTIF GEN Z. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the influence of the Wealth Tax Concept, Implementation Challenges, and Implementation in Other Countries on the Perspective of Generation Z in Palembang City regarding the potential implementation of a wealth tax in Indonesia. Data were collected from 85 Gen Z respondents using a questionnaire, purposive sampling, and the Slovin formula. This research uses a quantitative approach with ordinal logistic regression analysis, including Model Fitting Information, Parameter Estimates, and Goodness of Fit tests. The results show that, simultaneously, the three independent variables have a significant positive influence on Gen Z’s perspective. Partially, only the Implementation Challenges (X2) variable has a significant positive influence on Gen Z’s perspective, while the Wealth Tax Concept (X1) and Implementation in Other Countries (X3) do not have a significant influence.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Konsep Pajak Kekayaan, Tantangan Penerapan Pajak Kekayaan, Penerapan Pajak Kekayaan di Negara Lain, Perspektif Gen Z, Kota Palembang.
Subjects:	H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Adela Okta Vina
Date Deposited:	16 Sep 2025 04:08
Last Modified:	16 Sep 2025 04:08
URI:	http://repository.unsri.ac.id/id/eprint/183856

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