Eksplorasi Faktor-Faktor yang Membentuk Kesadaran Generasi Z dalam Pelaporan Spt Tahunan di Tangerang Selatan
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Abstract
This study aims to explore the factors influencing the tax awareness level of Generation Z in South Tangerang regarding their Annual Tax Return (SPT) reporting obligations, specifically focusing on their meaning-making and experiences. As a digital natives group, Generation Z exhibits unique tax behavior patterns that must be understood to enhance voluntary compliance. This research employs a qualitative approach with an exploratory descriptive method, analyzed through the Theory of Planned Behavior (TPB) framework. Data were gathered through in-depth interviews with six primary informants and triangulation data from Tax Volunteers and KPP Pratama Serpong, processed using ATLAS.ti 9 software. The results indicate that the tax awareness of Generation Z falls into the category of "Administratively Aware but Procedurally Passive”. In terms of meaning-making, informants perceive tax within a spectrum ranging from moral responsibility to a mere mechanism for avoiding legal sanctions. Regarding their experience, the study found a dichotomy between digital independence in using e-filing and procedural barriers caused by systems perceived as complex or slow. The primary drivers of awareness include peer influence, work environments, and creative social media content, while significant barriers include skepticism toward the government due to corruption issues and technical complexities in digital systemsIn conclusion, a transformation toward more humanistic and participatory communication strategies, along with system simplification (such as the Coretax ecosystem), is essential to shift compliance motivation from mere sanction avoidance to genuine voluntary awareness
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