eprintid: 79417
rev_number: 10
eprint_status: archive
userid: 12243
dir: disk0/00/07/94/17
datestamp: 2026-10-21 07:39:57
lastmod: 2026-10-21 07:39:57
status_changed: 2026-10-21 07:39:57
type: thesis
metadata_visibility: show
contact_email: muchti.nurhidaya@uin-suka.ac.id
creators_name: M Haidar Ma’arif Al Baihaqi, NIM.: 22108040007
title: PENGARUH FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU PELAPORAN PAJAK GENERASI Z DI KOTA SEMARANG
ispublished: pub
subjects: 336.2
divisions: ak_syar
full_text_status: restricted
keywords: perilaku pelaporan pajak; Generasi Z; kesadaran pajak; kepatuhan pajak; modernisasi sistem pajak
note: Dr. Ibi Satibi, S.H.I., M.Si.
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.
date: 2026-08-07
date_type: published
pages: 186
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   M Haidar Ma’arif Al Baihaqi, NIM.: 22108040007  (2026) PENGARUH FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU PELAPORAN PAJAK GENERASI Z DI KOTA SEMARANG.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/79417/1/22108040007_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/79417/2/22108040007_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf