Peran Digital Trust, Literasi Finansial, dan Transparansi Audit terhadap Moral Pajak Generasi Z di Era Ekonomi Digital
Keywords:
Generasi Z, Digital Trust, Literasi EkonomiAbstract
Penelitian ini bertujuan menganalisis peran transparansi audit, literasi keuangan, dan digital trust terhadap moral pajak pada Generasi Z. Metode yang digunakan adalah Partial Least Squares–Structural Equation Modeling (PLS-SEM) menggunakan data kuesioner online. Hasil penelitian menunjukkan bahwa transparansi audit dan digital trust memberikan pengaruh signifikan terhadap moral pajak Generasi Z, sedangkan literasi keuangan tidak menunjukkan pengaruh yang berarti. Model penelitian memiliki nilai R-square sebesar 0,480 yang berarti variabel independen berkontribusi 48% terhadap moral pajak Generasi Z. Temuan ini menegaskan pentingnya meningkatkan kepercayaan digital dan keterbukaan audit untuk memperkuat moral pajak generasi muda.
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