PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, EFEKTIVITAS SISTEM PERPAJAKAN, DAN KESADARAN PAJAK TERHADAP KEPATUHAN PERPAJAKAN PADA GENERASI Z

Abstract

This research examines the effect of information technology utilization (PTI), tax system effectiveness (ESP), and tax awareness on tax compliance for Z generation. The research applies quantitatively. Furthermore, the population consists of taxpayers who are of the Z generation and live in East Surabaya. The data collection technique used non-probability sampling with accidental sampling as the approach. Moreover, the data were primary. collected through a questionnaire. The questionnaires were distributed and used a Likert scale. There were 100 respondents as samples that were taken based on the criteria given. The result shows that both information technology utilization and tax awareness have a positive impact on tax compliance for 2 generation. It happens as the characteristics of the 2 generation who are open minded to technology and have higher tax awareness and literacy level, which support their taxpayers" compliance on tax obligation. However, tax system effectiveness does not affect taxpavers compliance for Z generation