Analisis Kesadaran Wajib Pajak dalam Melaporkan Surat Pemberitahuan (SPT) Pajak Orang Pribadi (Studi Kasus Gen Z di Kecamatan Medan Johor)

Abstract

The purpose of this study is to analyze the level of taxpayer awareness, the challenges faced, and the efforts made to obtain tax literacy and knowledge in order to report Annual Income Tax Returns in Medan Johor District, particularly among Generation Z. Taxpayer awareness refers to the level of knowledge and understanding required to comply with tax regulations.

The research design used in this study is qualitative research with a descriptive approach. Primary data in this study were obtained through in-depth interviews with Generation Z taxpayers who already have income. Research informants was conducted using purposive method based on three criteria: Generation Z aged 18–28 years, who are already working, and who have a Taxpayer Identification Number (NPWP).

The results of the study indicate that the level of awareness of tax return reporting among Generation Z is quite good, as they understand that tax return reporting is a legal obligation. Tax awareness is formed from work experience, social environment, and education. Compliance in tax return reporting is influenced by external motivation rather than internal motivation. This indicates that the level of tax knowledge is one of the important factors in increasing taxpayer compliance in fulfilling their tax obligations. Technical challenges include difficulties in understanding the DJPOnline system, technical errors, and a lack of practical guidance. Non-technical challenges include low tax literacy, the perception that taxes only apply to high incomes, and a lack of trust in the transparency of tax management. These findings highlight the importance of efforts to increase taxpayer awareness, such as through social media-based tax education, digital tax counseling, and basic education starting from higher education.