Young workers entering the
digital workforce are more likely to comply with tax laws when they understand
tax obligations, according to new research published in May 2026 by researchers
Rahmat Da'i, Wira Lestari, Ilham Wahyudi, and Enggar Diah Puspa Arum from
Universitas Jambi. The study investigated how educational understanding
directly influences compliance behavior among Generation Z—individuals born
between 1997 and 2012—who are navigating personal income taxes in an
increasingly digital economy. As young adults take on new roles as content
creators, freelancers, and digital workers, understanding tax regulations,
electronic filing systems (e-filing), and national development roles proves
crucial for ensuring stable state revenues.
Background and Context
Generation Z represents a growing
core of the modern workforce, yet many young earners experience confusion when
faced with formal administrative procedures. Digital economic activities often
fall outside traditional employment models, leaving young workers without
straightforward tax guidance. Without practical tax education in formal school
curricula, young taxpayers often view taxation as a financial burden rather
than a social contribution. Improving tax literacy provides young workers with
the foundation needed to build positive perceptions of the tax system and adopt
voluntary compliance.
Research Methodology
The researchers conducted a
descriptive quantitative study targeting urban Generation Z individuals who
earn income or hold a Taxpayer Identification Number (NPWP). Primary data was
gathered digitally in April 2026 using Google Forms questionnaires administered
to 50 purposively sampled respondents. The team evaluated two main variables:
Tax Literacy (independent) and Taxpayer Compliance (dependent). The collected
data was processed using simple linear regression analysis, validity and
reliability testing, and ANOVA tests via IBM SPSS software to statistically
measure how tax understanding shapes compliance behavior.
Key Findings
The statistical evaluation
demonstrated a direct link between tax knowledge and taxpayer discipline among
young earners:
- Direct Statistical Influence: Tax literacy
has a positive and significant effect on Generation Z taxpayer compliance,
showing a regression coefficient of 1.057 and a significance level of
0.000.
- High Predictive Power: The research model
established that tax literacy contributes 60.5% toward explaining the
variation in young taxpayer compliance.
- Remaining External Factors: The remaining
39.5% of compliance behavior is influenced by outside factors not analyzed
in the study, such as service quality, perceptions of corruption, or
administrative sanctions.
- Bureaucratic Challenges: Despite higher
levels of awareness driving willingness to comply, study participants
consistently identified bureaucratic complexity as a major operational
obstacle.
Implications and Real-World
Impact
The study highlights clear
strategies for governments, tax authorities, and educational institutions
looking to improve compliance among younger demographics. Tax authorities must
modernize communication strategies by replacing rigid legal terminology with
clear visual content on digital platforms popular among Generation Z.
Simplifying digital administration platforms, such as mobile tax applications,
can help remove administrative hurdles for first-time taxpayers. By reducing
bureaucratic friction and integrating practical tax education into academic
settings, policymakers can foster sustained voluntary compliance among young
earners in the digital economy.
Expert Commentary
Reflecting on the relationship
between education and compliance, the authors noted:
"Tax literacy is not merely
a technical ability to fill out forms, but rather encompasses awareness of the
role of taxes in national development. Adequate tax knowledge will shape a
positive perception of taxpayers towards the tax system, which ultimately
minimizes the tendency to engage in tax avoidance." — Rahmat Da'i, Wira
Lestari, Ilham Wahyudi, and Enggar Diah Puspa Arum, Universitas Jambi.
Author Profiles
- Rahmat Da'i, M.Ak. – Universitas Jambi,
Master of Accounting Science, specializing in tax literacy and digital
taxation.
- Wira Lestari, M.Ak. – Universitas Jambi,
Master of Accounting Science, specializing in accounting and tax
compliance.
- Ilham Wahyudi, M.Ak. – Universitas Jambi,
Master of Accounting Science, specializing in financial accounting and
public sector taxation.
- Enggar Diah Puspa Arum, M.Ak. – Universitas
Jambi, Master of Accounting Science, specializing in behavioral accounting
and tax policy.
Source Information
- Article Title: Analysis of the Influence of
Tax Literacy on Young Taxpayer Compliance (Generation Z)
- Journal Name: International Journal of
Applied Economics, Accounting and Management (IJAEAM)
- Publication Year: 2026
- DOI: https://doi.org/10.59890/ijaeam.v4i3.181
- Official URL: https://mrymultitechpublisher.my.id/index.php/ijaeam/index
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