MEMPREDIKSI INTENSI KEPATUHAN PAJAK GENERASI MUDA

نویسندگان

چکیده

ABSTRACT Young generations are future taxpayers, investors, businessmen and businesswomen who will be the foundation of country's economic system sustainability in future. Awareness paying taxes should a concern, especially scope accounting education. This study intends to analyze effect normative belief on tax compliance intention. Tax literacy was also investigated as moderating variable. Questionnaires were distributed young-adult age group, namely those still college position entry-level taxpayers. Results show that has significant intention, while been shown have Based results data processing using variable test, it can concluded is proven strengthen relationship between The implications this research not only limited pragmatically taxpayers institutions collectors. Implication primarily aimed at involve all stages education, starting from primary higher education institutions. Issues awareness must internalized, young age, so knowledge related benefits absorbed experience reality Indonesian economy strengthened by provided formal educational Keywords: Normative Belief, Literacy, Compliance Intention. ABSTRAK Generasi muda merupakan yang akan menjadi tumpuan keberlangsungan sistem perekonomian negara di masa depan. Kesadaran membayar pajak depan harus perhatian terutama dalam lingkup pendidikan akuntansi. Penelitian ini bertujuan untuk menganalisis pengaruh terhadap intensi kepatuhan pajak. Literasi juga diselidiki sebagai variabel moderasi. Kuesioner dibagikan kepada kelompok usia muda-dewasa, yaitu mereka masih kuliah hingga berstatus wajib entry level. Hasil penelitian menunjukkan bahwa berpengaruh signifikan pajak, begitu pada literasi terbukti Berdasarkan hasil pengolahan dengan menggunakan uji moderasi, dapat disimpulkan memperkuat hubungan antara keyakinan normatif Implikasi tidak hanya terbatas secara pragmatis dan instansi pemungut ditujukan melibatkan semua jenjang pendidikan, mulai dari dasar perguruan tinggi. Isu kesadaran diinternalisasikan, dimulai sejak muda, agar pengetahuan terkait manfaat diserap pengalaman realitas Indonesia diperkuat perpajakan diberikan lembaga formal. Kata kunci: Pajak, Intensi Kepatuhan Pajak

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ژورنال

عنوان ژورنال: Jurnal Riset Akuntansi dan Keuangan

سال: 2023

ISSN: ['2714-7258', '0216-5082']

DOI: https://doi.org/10.21460/jrak.2023.191.441