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bibo:abstract "Low tax reporting behavior among Generation Z has become a critical issue requiring further investigation to enhance tax compliance in the digital era. This study aims to examine the factors influencing tax reporting behavior among Generation Z. A quantitative approach with a cross-sectional survey design was employed through questionnaires distributed to Generation Z respondents in Semarang City. The collected data were analyzed using statistical methods to evaluate the relationships among variables. The results indicate that taxpayer awareness, lifestyle, perception, and perceived tax benefits have a positive and significant effect on tax reporting behavior, whereas tax system modernization does not have a significant effect. Lifestyle emerges as the most dominant variable, with a coefficient of 0.444. These findings suggest that Generation Z’s tax reporting behavior is more strongly influenced by awareness of tax obligations, the ability to manage finances rationally, positive perceptions of the tax system, and the perceived benefits of taxation. Tax system modernization has not become a primary determinant because the use of digital technology tends to be regarded as a standard facility by Generation Z. Overall, the research model explains 83.9% of the variation in tax reporting behavior."^^xsd:string;
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dc:title "HTML Summary of #79417 \n\nPENGARUH FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU PELAPORAN PAJAK GENERASI Z DI KOTA SEMARANG\n\n";
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