PENGARUH PENGETAUAN PERPAJAKAN DAN TAX MORALE TERHADAP NIAT PATUH PAJAK PADA GENERASI Z

Imelda Puspitasari (Fakultas Ekonomi dan Bisnis, Universitas Pamulang)
Febry Kurniawan (Fakultas Ekonomi dan Bisnis, Universitas Pamulang)
Muhammad Daffa Abrar (Fakultas Ekonomi dan Bisnis, Universitas Pamulang)
Amanda Sevta Humairoh (Fakultas Ekonomi dan Bisnis, Universitas Pamulang)
Linawati Linawati (Fakultas Ekonomi dan Bisnis, Universitas Pamulang)

Jurnal Ekonomi dan Manajemen (JEKMA)
Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen

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.