Optimalisasi Edukasi Perpajakan Melalui Konten Digital Untuk Meningkatkan Kepatuhan Wajib Pajak Melalui Pemahaman Perpajakan Sebagai Variabel Moderasi di Kalangan Gen Z Kota Malang

Rizki Sabilla, Moh. Amin, Afifudin Afifudin

Abstract


This study aims to analyze the influence of Digital Content Usage, Digital Media Literacy, and Digital Service Intensity on Tax Compliance among Generation Z in Malang City, with Tax Knowledge as a moderating variable. A quantitative approach was employed using a survey method, and data were collected through an online questionnaire distributed to 115 respondents who are Generation Z taxpayers. Data analysis was conducted using SPSS version 27. The stages of data analysis in this study included: validity test, reliability test, normality test, classical assumption tests (multicollinearity and heteroscedasticity), multiple linear regression analysis, moderated regression analysis (MRA), F-test, coefficient of determination (R²), and t-test. The results showed that Digital Content Usage and Digital Media Literacy have a positive and significant effect on Tax Compliance. However, Digital Service Intensity did not have a significant effect. Moreover, Tax Knowledge failed to moderate the relationship between the three independent variables and Tax Compliance. These findings offer important implications for tax authorities in designing effective tax education strategies that align with the characteristics of Generation Z.

Keywords: Digital content, digital media, digital services, tax compliance, tax knowledge, spss 27, generation z


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References


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