IDEAS home Printed from https://ideas.repec.org/a/ajp/edwast/v9y2025i8p722-738id9410.html
   My bibliography  Save this article

Generation Z and tax compliance: Insights into knowledge, sanctions, and technology adoption with risk preferences as a moderating variable

Author

Listed:
  • Naila Sahda Apsari
  • Rana Kusuma Dewi
  • Lindrianasari Lindrianasari

Abstract

This study aims to analyze the effect of tax knowledge, tax sanctions, and technology adoption on tax compliance based on the perceptions of Generation Z, using risk preference as a moderating variable. A quantitative research design was employed, with a sample obtained through an online questionnaire distributed to 219 respondents who are taxpayers born between 1997 and 2012. The results indicate that tax knowledge and technology adoption positively influence tax compliance. Additionally, risk preference enhances the relationship between technology adoption and tax compliance. Conversely, tax sanctions do not significantly affect tax compliance, and risk preference does not strengthen the relationship between tax knowledge or sanctions and tax compliance. These findings suggest that improving tax literacy and leveraging technology can be effective strategies for increasing compliance. The study emphasizes the importance of tax compliance among Generation Z to support the sustainable optimization of state revenue. Furthermore, this research provides valuable insights for policymakers to design more effective strategies that encourage voluntary tax compliance, ultimately contributing to fiscal stability and national development.

Suggested Citation

  • Naila Sahda Apsari & Rana Kusuma Dewi & Lindrianasari Lindrianasari, 2025. "Generation Z and tax compliance: Insights into knowledge, sanctions, and technology adoption with risk preferences as a moderating variable," Edelweiss Applied Science and Technology, Learning Gate, vol. 9(8), pages 722-738.
    • Handle: RePEc:ajp:edwast:v:9:y:2025:i:8:p:722-738:id:9410
    as

    Download full text from publisher

    File URL: https://learning-gate.com/index.php/2576-8484/article/view/9410/3094
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ajp:edwast:v:9:y:2025:i:8:p:722-738:id:9410. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Melissa Fernandes (email available below). General contact details of provider: https://learning-gate.com/index.php/2576-8484/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.