Generation Z and Tax Compliance: Insights into Knowledge, Sanctions, and Technology Adoption with Risk Preferences as a Moderating Variable
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| Format: | Recurso digital |
| Language: | English |
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Zenodo
2025
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| _version_ | 1866902021283512320 |
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| author | Apsari, Naila Sahda Dewi, Rana Kusuma Lindrianasari |
| author_facet | Apsari, Naila Sahda Dewi, Rana Kusuma Lindrianasari |
| contents | <p>Taxes are the primary source of state revenue, playing a crucial role in supporting national development. This study aims to analyze the effect of tax knowledge, tax sanctions, and digitalization of the tax system on tax compliance based on the perceptions of Generation Z by using risk preference as a moderating variable. The sample obtained was based on an online questionnaire distributed, and obtained 219 respondents who were taxpayers born from 1997 to 2012. Data analysis and hypothesis testing were carried out using the latest SEM-PLS (Structural Equation Modeling - Partial Least Square), namely version 4. The results of this study indicate that tax knowledge and the adoption of technology have a positive effect on tax compliance. Risk preferences, which are moderating variables, affect the relationship between technology adoption and tax compliance. This suggests that enhancing tax literacy and leveraging technology can be an effective strategy for increasing compliance. This research contributes to policymakers in designing more effective strategies to encourage voluntary tax compliance, which ultimately supports fiscal stability and national development.</p> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_15697943 |
| institution | Zenodo |
| language | eng |
| publishDate | 2025 |
| publisher | Zenodo |
| record_format | zenodo |
| spellingShingle | Generation Z and Tax Compliance: Insights into Knowledge, Sanctions, and Technology Adoption with Risk Preferences as a Moderating Variable Apsari, Naila Sahda Dewi, Rana Kusuma Lindrianasari <p>Taxes are the primary source of state revenue, playing a crucial role in supporting national development. This study aims to analyze the effect of tax knowledge, tax sanctions, and digitalization of the tax system on tax compliance based on the perceptions of Generation Z by using risk preference as a moderating variable. The sample obtained was based on an online questionnaire distributed, and obtained 219 respondents who were taxpayers born from 1997 to 2012. Data analysis and hypothesis testing were carried out using the latest SEM-PLS (Structural Equation Modeling - Partial Least Square), namely version 4. The results of this study indicate that tax knowledge and the adoption of technology have a positive effect on tax compliance. Risk preferences, which are moderating variables, affect the relationship between technology adoption and tax compliance. This suggests that enhancing tax literacy and leveraging technology can be an effective strategy for increasing compliance. This research contributes to policymakers in designing more effective strategies to encourage voluntary tax compliance, which ultimately supports fiscal stability and national development.</p> |
| title | Generation Z and Tax Compliance: Insights into Knowledge, Sanctions, and Technology Adoption with Risk Preferences as a Moderating Variable |
| url | https://doi.org/10.5281/zenodo.15697943 |