Peran Trust in Government dan Tax elektronik sistem dalam meningkatkan kepatuhan wajib Pajak Generasi Milenial

The Role of Trust in Government and Electronic Tax Systems in Increasing Tax Compliance of Millennial Generation

Penulis

  • Aliy Rasyid Universitas Pertiwi
  • Abdillah Universitas Pertiwi
  • Muhammad Bayu Seto Kencono Universitas Pertiwi

DOI:

https://doi.org/10.61597/jbe-ogzrp.v3i4.140

Kata Kunci:

Trust in Government, Electronic Taxation System, Taxpayer Compliance

Abstrak

Objective : This study aims to analyze the role of Trust in Government and electronic tax systems in increasing taxpayer compliance among the millennial generation.

 

Methods : Data were collected through questionnaires distributed to 100 millennial taxpayer respondents registered at the North Cikarang Pratama Tax Office using a purposive sampling technique. Data analysis was conducted using validity tests, reliability tests, simple linear regression, and t-tests.

 

Research results : The results of the study indicate that the Trust in Government variable significantly influences millennial taxpayer compliance, while the electronic tax system has no significant effect on taxpayer compliance. This indicates that trust in the government is a more dominant influence on millennial tax compliance than the use of electronic systems, which are considered standard.

Unduhan

Diterbitkan

05-10-2025