TAXATION CONTINUOUS : E-WALLET SEBAGAI MEDIA EFEKTIVITAS PEMBAYARAN PAJAK KENDARAAN BERMOTOR GENERASI MILENIAL

isnan murdiansyah, Ayu Rinelisa Prabandari, Ari Prasetyo Hirmawan, Yuliati Yuliati

Abstract


This study aims to determine the effect of e-wallet effectiveness and taxpayer awareness on taxpayer compliance by millennial and Z generations in East Java Province. The population in this study are all taxpayers who have motor vehicles in East Java Province. The sampling technique used purposive sampling with the criteria is taxpayers and non-taxpayers of millennial and Z generations who have paid motor vehicle taxes with e-wallet in East Java Province which the minimum sample size is 80 respondents. The research method used is a quantitative approach using primary data in the form of questionnaires distributed online. Multiple linear regression was used as a data analysis method. The results of data analysis concluded that the effectiveness of motor vehicle tax payments using e-wallet has a significant effect on taxpayer compliance. Taxpayer awareness also has a significant effect on taxpayer compliance. Increasing the effectiveness of using a digital tax payment system supported by taxpayer awareness will be able to increase millennial and Z generations taxpayer compliance in paying taxes on time, increasing the country's sustainable economic growth.


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