Jurnal Portofolio: Jurnal Manajemen dan Bisnis
Vol. 5 No. 2 (2026): Perusahaan, Laba dan Tax Avoidance

Pengaruh Sosialisasi Perpajakan Dan Literasi Digital Terhadap Pemahaman Pelaporan Pajak Pada Kalangan Gen Z

Siadari, Jonathan Kirana (Unknown)
Zikriyah, Siti (Unknown)
Adelia, Gita (Unknown)
Linawati, Linawati (Unknown)



Article Info

Publish Date
02 Jan 2026

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.

Copyrights © 2026






Journal Info

Abbrev

portofolio

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal PORTOFOLIO adalah jurnal yang dapat dijadikan sebagai sarana akademisi (dosen, mahasiswa), praktisi dan peneliti untuk mempublikasikan hasil penelitian, pemikiran, kajian dan pengembangan yang mencakup semua aspek bisnis dan manajemen Tujuan PORTOFOLIO adalah untuk membangun saluran ...