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All Journal Jurnal Portofolio: Jurnal Manajemen dan Bisnis
Siadari, Jonathan Kirana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Sosialisasi Perpajakan Dan Literasi Digital Terhadap Pemahaman Pelaporan Pajak Pada Kalangan Gen Z Siadari, Jonathan Kirana; Zikriyah, Siti; Adelia, Gita; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 2 (2026): Perusahaan, Laba dan Tax Avoidance
Publisher : Prisani Cendekia

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Abstract

This study aims to analyze the influence of tax socialization and digital literacy on the understanding of tax reporting among Generation Z in South Tangerang. The study used a quantitative approach with 100 respondents selected through a purposive sampling technique. Data were collected using a Likert-scale questionnaire and then analyzed through validity and reliability tests, multiple linear regression, and t- and F-tests using SPSS. The results showed that tax socialization had a significant effect on the understanding of tax reporting. Digital literacy also had a significant influence and was the most dominant factor in improving Generation Z's ability to understand the digital-based SPT reporting process. Simultaneously, the two variables explained 66.4% of the variation in understanding of tax reporting. These findings emphasize the importance of effective socialization strategies and increasing digital literacy to support tax compliance in the digital era.
Co-Authors Adelia, Gita Linawati Linawati Zikriyah, Siti