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All Journal Jurnal Ekonomi dan Manajemen (JEKMA)
Febry Kurniawan
Fakultas Ekonomi dan Bisnis, Universitas Pamulang
Economics, Econometrics & Finance

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PENGARUH PENGETAUAN PERPAJAKAN DAN TAX MORALE TERHADAP NIAT PATUH PAJAK PADA GENERASI Z Imelda Puspitasari; Febry Kurniawan; Muhammad Daffa Abrar; Amanda Sevta Humairoh; Linawati Linawati
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2394

Abstract

This study aims to analyze the influence of Tax Knowledge and Tax Morale on Tax Compliance Intention among Generation Z in South Tangerang. A quantitative approach was employed using multiple linear regression analysis with the assistance of IBM SPSS Statistics version 27. The sample consisted of 100 Generation Z respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed through validity and reliability testing, classical assumption testing, t-tests, and the coefficient of determination. The results indicate that Tax Knowledge has no significant effect on Tax Compliance Intention, while Tax Morale has a positive and significant effect on Tax Compliance Intention. These findings highlight that moral and ethical considerations play a more dominant role than technical tax knowledge in shaping the tax compliance intention of Generation Z.
Co-Authors Amanda Sevta Humairoh Imelda Puspitasari Linawati Linawati Muhammad Daffa Abrar