MDP Student Conference
Vol 5 No 1 (2026): The 5th MDP Student Conference 2026

Kesadaran Pajak Generasi Z: Analisis Pengaruh Sosialisasi dan Pemahaman Pajak di Kota Palembang

Pitriana, Evlin (Unknown)
Sugara, Kathryn (Unknown)



Article Info

Publish Date
15 Mar 2026

Abstract

This study aims to analyze the influence of tax socialization and tax understanding on the tax awareness of Generation Z in Palembang City. The scope of the study focused on Generation Z aged 20–28 years who have income and have participated in tax socialization activities. The study used a quantitative approach with descriptive methods. The research sample consisted of 354 respondents determined through purposive sampling technique. Data were collected using a questionnaire and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method through SmartPLS software. The results showed that tax socialization and tax understanding have a positive and significant effect on the tax awareness of Generation Z. This finding indicates that the effectiveness of socialization and a good level of tax understanding play an important role in increasing tax awareness. This study supports the Theory of Planned Behavior in explaining the tax awareness of Generation Z.

Copyrights © 2026






Journal Info

Abbrev

msc

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering

Description

MDP Student Conference is a one-year national conference organized by the Universitas Multi Data Palembang. We are inviting teachers, lecturers, researchers, scholars, students, and or other key stakeholders to present and discuss their latest findings, innovations, and best practices as well as ...