Penghindaran Pajak dalam Praktik Tanggung Jawab Sosial Perusahaan: Tinjauan Konseptual dan Pendekatan Persepsi Perilaku

Authors

  • Andrianto Andrianto Universitas Muhammadiyah Lamongan

DOI:

https://doi.org/10.30742/equilibrium.v21i2.4585

Keywords:

Tax Knowledge, Gen Z, Taxpayer Awareness, Tax Socialization, Taxpayer Compliance

Abstract

This study aims to analyze the influence of tax knowledge, Gen Z lifestyle, taxpayer awareness, and tax socialization on individual taxpayer compliance at the KPP Pratama Surabaya Karang Pilang. Taxpayer compliance faces obstacles due to adderence of lacking on consideration and awareness to taxation laws from the taxpayers themselves. This research employs a quantitative approach using a questionnaires method for analyzing data. Sample data whom individual taxpayers that registered at the KPP Pratama Surabaya Karang Pilang. The variables studied include tax knowledge, Gen Z lifestyle, taxpayer awareness, tax socialization, and taxpayer compliance. Multiple regression analysis is used to determine the impact of each independent variable on the dependent variable. The resu of the study show that tax knowledge, Gen Z lifestyle, taxpayer awareness, and tax socialization all have a positive influence on taxpayer compliance. Specifically, taxpayer awareness and tax socialization were found to have a significant impact, while tax knowledge and Gen Z lifestyle also contribute, albeit to a lesser extent. This research provides important implications for the Directorate General of Taxes in designing more effective strategies to enhance tax awareness and compliance, especially among younger generations.

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Published

2025-10-28

Issue

Vol. 21 No. 2 (2025): October

Section

Articles

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