Tax Compliance among Generation Z: The Role of Tax Awareness, Rate Knowledge, and Taxpayer Perceptions

Abstract

 Based on the empirical findings, taxpayer awareness, tax rate knowledge, and taxpayer perception have positive and significant effects on tax compliance among generation Z individual taxpayers in Jakarta, both individually and collectively. The findings indicate that tax rate knowledge is the most dominant factor in shaping generation Z tax compliance, demonstrating that compliance is influenced not only by awareness of the importance of taxation and positive perceptions of the tax system, but also by taxpayers’ ability to understand and apply tax regulations in practice. Theoretically, these findings reinforce the theory of planned behavior, particularly the role of perceived behavioral control, by demonstrating the importance of cognitive capability in translating the intention to comply into actual compliance behavior. The findings also support the slippery slope framework by highlighting the importance of positive perceptions of the tax system and tax authorities. Practically, tax authorities and educational institutions should develop more practical, accessible, and digitally oriented tax education, particularly regarding tax rates, taxable income, tax calculation, payment, and reporting, while also improving the quality, transparency, and accessibility of tax services. This study is theoretically and practically limited by its focus on generation Z individual taxpayers in Jakarta and its inclusion of only three explanatory variables, which limits the comprehensiveness and generalizability of the proposed model. Future research should expand the population and geographical coverage and incorporate additional factors such as tax digitalization, trust in tax authorities, tax sanctions, service quality, financial literacy, tax morale, subjective norms, and tax culture.

Abstrak - Penelitian ini bertujuan untuk menganalisis pengaruh kesadaran wajib pajak, pengetahuan tarif pajak, dan persepsi wajib pajak terhadap kepatuhan wajib pajak orang pribadi generasi Z di Jakarta. Populasi penelitian adalah wajib pajak orang pribadi generasi Z yang berdomisili dan/atau bekerja di Jakarta, berusia 18-26 tahun, memiliki penghasilan, dan memiliki NPWP. Penelitian menggunakan pendekatan kuantitatif asosiatif kausal dengan 80 responden yang dipilih melalui accidental sampling. Data dikumpulkan melalui kuesioner daring menggunakan skala likert lima poin dan dianalisis menggunakan structural equation modeling-partial least squares (SEM-PLS) dengan bantuan smart-PLS 4. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak, pengetahuan tarif pajak, dan persepsi wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, baik secara parsial maupun simultan. Pengetahuan tarif pajak merupakan faktor yang paling dominan dalam meningkatkan kepatuhan wajib pajak generasi Z. Novelty penelitian terletak pada pengintegrasian dimensi behavioral, cognitive, dan institutional-evaluative dalam menjelaskan kepatuhan pajak generasi Z serta penekanan pada pengetahuan tarif pajak sebagai kemampuan kognitif yang paling menentukan kepatuhan. Temuan ini mengimplikasikan perlunya penguatan edukasi dan literasi perpajakan yang praktis, mudah dipahami, dan berbasis digital untuk meningkatkan kemampuan generasi Z dalam memahami dan memenuhi kewajiban perpajakannya.