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Amsir Management Journal
ISSN : -     EISSN : 28072529     DOI : 10.56341
Core Subject : Economy,
Amsir Journal Manajemen - (AMJ) is a peer-reviewed journal published by the Faculty of Economics and Business Andi Sapada Institute of Social and Business Sciences. AMJ is published twice a year in April and October. This journal provides direct open access to content with the principle of free availability in the public interest and supports greater global knowledge exchange.
Articles 1 Documents
Search results for , issue "Vol. 6 No. 2 (2026): April" : 1 Documents clear
Gen Z Tax Compliance: The Role of Digital Literacy and Coretax Nurimansyah Mapparenta, Muwaffiq; Riski Ananda, Sukma; Arham, Arham
Amsir Management Journal Vol. 6 No. 2 (2026): April
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v6i2.743

Abstract

This study examines the effect of digital literacy and Coretax understanding on tax compliance among Generation Z students at the Faculty of Economics and Business, Universitas Muslim Indonesia. A quantitative explanatory research design was employed, involving 90 respondents selected through purposive sampling. Data analysis was conducted using SMART PLS. The results reveal that digital literacy has a positive and significant effect on tax compliance, indicating that students’ ability to use digital technologies contributes to improved compliance behavior. Conversely, Coretax understanding shows a positive but insignificant effect on tax compliance, suggesting that technical familiarity with the Coretax system has not yet directly influenced the compliance behavior of Generation Z. The study concludes that digital literacy plays a crucial role in supporting digital transformation in taxation, whereas the implementation of Coretax still requires stronger educational support and greater user readiness, particularly among younger taxpayers.

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