Pengaruh Moral Pajak, Pengetahuan Pajak Dan Kesadaran Pajak Terhadap Kepatuhan Pajak Generasi Z Sebagai Calon Wajib Pajak (Studi Kasus Pada Mahasiswa di Kota Malang)

Abstract

Abstract

 

Taxes are an important component of state revenue, around 80 percent of the total state revenue in the State Revenue and Expenditure Budget is sourced from tax revenue. Given the importance of taxes for the state, an active role of the community is needed in paying taxes. This study aims to analyze and explain the influence of Tax Morals, Tax Knowledge, and Tax Awareness on Tax Compliance of Generation Z as Prospective Taxpayers in Students in Malang City.The sample used in this study was 80 respondents obtained from purposive sampling techniques from the Islamic University of Malang, Maulana Malik Ibrahim State Islamic University Malang, University of Muhammadiyah Malang, University of Malang, and Brawijaya University. The analysis method in this study uses quantitative data analysis using multiple linear regression analysis. The data test used is a partial hypothesis test. The results of this study show that partially the moral variable of tax has a significant effect on tax compliance, knowledge has a significant effect on tax compliance, and tax awareness has a significant effect on tax compliance.

 

Keywords: Tax Morals, Tax Knowledge, Tax Awareness, Tax Compliance