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Pitriana, Evlin
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering

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Kesadaran Pajak Generasi Z: Analisis Pengaruh Sosialisasi dan Pemahaman Pajak di Kota Palembang Pitriana, Evlin; Sugara, Kathryn
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15384

Abstract

This study aims to analyze the influence of tax socialization and tax understanding on the tax awareness of Generation Z in Palembang City. The scope of the study focused on Generation Z aged 20–28 years who have income and have participated in tax socialization activities. The study used a quantitative approach with descriptive methods. The research sample consisted of 354 respondents determined through purposive sampling technique. Data were collected using a questionnaire and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method through SmartPLS software. The results showed that tax socialization and tax understanding have a positive and significant effect on the tax awareness of Generation Z. This finding indicates that the effectiveness of socialization and a good level of tax understanding play an important role in increasing tax awareness. This study supports the Theory of Planned Behavior in explaining the tax awareness of Generation Z.
Co-Authors Kathryn Sugara