Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Portofolio: Jurnal Manajemen dan Bisnis
Fajar, Rahmat Ilham
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Mental Accounting Dan Literasi Perpajakan Terhadap Niat Patuh Pajak Pada Gen Z Wulandari, Fitri; Lubis, Alvin Syahri; Fajar, Rahmat Ilham; Ramadhania, Syakira; Linawati, Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 2 (2026): Perusahaan, Laba dan Tax Avoidance
Publisher : Prisani Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax compliance is a crucial factor in supporting the sustainability of state revenue, particularly among Generation Z, who will become the dominant group of taxpayers in the future. This study aims to analyze the influence of mental accounting and tax literacy on tax compliance intention among Generation Z. The research adopts a quantitative approach with a causal research design. Data were collected through questionnaires distributed to Generation Z respondents and analyzed using multiple linear regression. The results indicate that mental accounting has a positive effect on tax compliance intention, reflecting individuals’ ability to manage and allocate financial resources in a structured manner to fulfill tax obligations. In addition, tax literacy also has a positive and significant effect on tax compliance intention, demonstrating that an understanding of tax regulations, functions, and mechanisms enhances awareness and willingness to comply. These findings suggest that improving tax literacy and strengthening financial management behavior should be prioritized in efforts to enhance tax compliance among Generation Z.
Co-Authors Fitri Wulandari Linawati Linawati Lubis, Alvin Syahri Ramadhania, Syakira