Realita Kesadaran dan Tantangan Pajak Dikalangan Generasi Z Sidoarjo dan Surabaya
DOI:
https://doi.org/10.54066/jura-itb.v2i2.1776Keywords:
tax awareness, tax challenges, generation ZAbstract
Tax awareness has become an important aspect in the modern era, especially in the context of generation Z who increasingly understand the urgency of their contribution to the tax system. This article explores generation Z's tax awareness, focusing on their understanding of tax obligations and the challenges they face in the modern era. Generation Z, with easy access to information, has great potential to shape taxpayer compliance, but various challenges such as lifestyle changes, global economic transformation, and the complexity of tax regulations are factors that influence their compliance. By understanding these dynamics, it is hoped that a more comprehensive view can be produced regarding the role of Generation Z in creating taxpayer compliance and supporting future economic development. The research method used by researchers is descriptive quantitative method. Data collection used by researchers was carried out using a questionnaire-based survey method. The research results obtained are the factors that influence compliance in paying taxes in this generation Z era, namely because they realize that taxes are one of the government's supports in carrying out regional development, so that everyone needs to pay taxes. This shows that the level of tax knowledge is an important factor in increasing taxpayer compliance to fulfill their tax obligations. Their challenge in paying taxes is that they find it difficult to set aside special funds to pay taxes. This is because generation Z may not have sufficient financial knowledge or literacy to plan and manage their funds wisely and live a high lifestyle.
References
Akbar, M. A., Sebrina, N., & Taqwa, S. (2019). Pengaruh Kesadaran Wajib Pajak, Sanksi Administrasi Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Generasi Millenial Di Kota Padang. Jurnal Eksplorasi Akuntansi, 1(1), 306–319. https://doi.org/10.24036/jea.v1i1.76
Arikunto. (2006). Prosedur Penelitian Suatu Pendekatan Praktek. PT. Rineka Cipta.
Arini, D., & Retnami, E. D. (2020). Pengaruh Kesadaran, Sanksi Administrasi, Pengetahuan, Kemauan Terhadap Kepatuhan Wajib Pajak Generasi Millenial. Jurnal Ilmu Dan Riset Akuntansi.
Bawazier, F. (2011). Reformasi Pajak di Indonesia. Jurnal Legislasi Indonesia, 8(1), 1–12.
choi et al. (2013). An analysis of Australian company carbon emission disclosures. (25(1)). Pacific Accounting Review.
Faradiza, S. A. (2019). Dampak Strategi Bisnis terhadap Penghindaran Pajak. Journal of Applied Accounting and Taxation, 4(1), 107–116. https://doi.org/10.30871/jaat.v4i1.1199
Jaya, I. M. L. M. (2019). Realita Kesadaran Pajak di Kalangan Generasi Muda (Mahasiswa) Yogyakarta Dan Surabaya. JIA (Jurnal Ilmiah Akuntansi), 4(2), 161–183.
muhammad amin riznan. (2022). penggalian potensi pajak. http://eprints.pknstan.ac.id/1184/5/06. Bab II_Muhammad Amin Riznan_2301190543.pdf
Nazir, M. (2014). Metode Penelitian. Ghalia Indonesia.
Nurul Safura Azizah. (2020). Lifestyle. Textile View Magazine, 01(73), 293–301. https://doi.org/10.2307/j.ctt1tg5gmg.7
OECD. (2017). Sistem Perpajakan Di Era Digital.
Palil, Rizal, M., Akir, M. R. M., & Ahmad, W. F. B. W. (2013). The Perception of Tax Payers on Tax Knowledge and Tax Education with Level of Tax Compliance: A Study The Influences of Religiosity. ASEAN Journal of Economics, Management and Accounting. https://doi.org/1 (1)
Rahayu, D. S., Wicaksono, A., Rohmah, F. Y., Parahita, A. S., Mubarok, M. S., Hariyanto, W. E., Almufidah, E. Z., & Praciana, Y. A. (2023). Pendampingan Pelaporan SPT Tahunan Orang Pribadi Melalui E-Filing di Mall Ciplaz Sidoarjo. PASAI : Jurnal Pengabdian Kepada Masyarakat, 2(2), 37–42. https://doi.org/10.58477/pasai.v2i2.138
Rahmadi. (2011). Pengantar Metodologi Penelitian. In Antasari Press. https://idr.uin-antasari.ac.id/10670/1/PENGANTAR METODOLOGI PENELITIAN.pdf
Resmi, S. dalam. (2014). ANALISIS PENINGKATAN KEPATUHAN WAJIB PAJAK DALAM PEMBUATAN NPWP UKM DI KEBUN LADA KECAMATAN HINAI KABUPATEN LANGKAT.
Siti Kurnia Rahayu. (2010). PERPAJAKAN INDONESIA: Konsep dan Aspek Formal. Graha Ilmu.
Suryadi. (2006). PENGARUH PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN BISNIS ONLINE DI PEKANBARU.
Sya’bani, A. (2016). Review Ketentuan Perpajakan E-Commerce Di Indonesia. Kajian Menggali Potensi Penerimaan Negara Di Tengah Lesunya Ekonomi Global, 25–54.
Ummah. (2015). PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, SANKSI PAJAK KENDARAAN BERMOTOR, DAN SISTEM SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi kasus WP PKB roda empat di Samsat Drive Thru Bantul).
Wicaksono, A., Fahriani, D., Muzakki, K., Novie, M., Dewi, D., Lestari, A., Pajak, P., & Spt, S. (2023). PENDAMPINGAN PENGISIAN SPT TAHUNAN ORANG PRIBADI DI WILAYAH SIDOARJO SELATAN Kata Kunci. Dharma Pengabdian Perguruan Tinggi (DEPATI), 3(2), 2798–5199. http://journal.ubb.ac.id/index.php/depati/indexHalaman%7C123
Witono, & Banu. (2008). Peranan Pengetahuan Pajak Pada Kepatuhan Wajib Pajak. Jurnal Akuntansi Dan Keuangan, 7 nomor 2.