DETERMINASI TAX COMPLIANCE: PERAN DIGITAL TAXATION, FINANCIAL LITERACY, DAN TRUST IN AUTHORITY
Keywords:
Perpajakan Digital, Literasi Keuangan, Kepercayaan Pada Otoritas, Kepatuhan Pajak, Generasi ZAbstract
ABSTRAK Perkembangan sistem perpajakan digital secara pesat telah mengubah lanskap kepatuhan pajak, khususnya di kalangan Generasi Z yang melek teknologi. Penelitian ini secara empiris mengkaji pengaruh digital taxation, literasi keuangan, dan kepercayaan pada otoritas pajak terhadap kepatuhan pajak sukarela pada Generasi Z di Indonesia tahun 2024. Populasi penelitian adalah pekerja Generasi Z. Sampel penelitian berjumlah 123 sampel, dengan menggunakan purposive sampling. Pendekatan metode kuantitatif dengan Structural Equation Model (SEM) digunakan untuk analisis data. Data dikumpulkan melalui survei daring yang disebarkan kepada pekerja Generasi Z di berbagai wilayah Indonesia. Hasil penelitian menunjukkan bahwa literasi keuangan dan kepercayaan pada otoritas pajak berpengaruh signifikan terhadap kepatuhan pajak sukarela. Hasil analisis menunjukkan bahwa implementasi digital taxation yang efektif secara signifikan meningkatkan kepatuhan pajak, sejalan dengan peningkatan literasi keuangan di kalangan generasi ini. Menariknya, kepercayaan pada otoritas tidak terbukti memiliki pengaruh signifikan terhadap kepatuhan pajak pekerja Generasi Z.References
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