Pengaruh Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak pada Gen Z yang Dimediasi CORTEX

Christian Hadi Wahyukusuma; Edwin Zusrony; Tantik Sumarlin

doi:10.61132/moneter.v4i4.2659

Authors

Christian Hadi Wahyukusuma Universitas Sains dan Teknologi Komputer
Edwin Zusrony Universitas Sains dan Teknologi Komputer
Tantik Sumarlin Universitas Sains dan Teknologi Komputer

DOI:

https://doi.org/10.61132/moneter.v4i4.2659

Keywords:

CORTEX, Gen Z, Semarang, Taxation Outreach, Taxpayer Compliance

Abstract

This study aims to examine the mediating effect of CORTEX on the relationship between attitudes toward tax socialization and individual taxpayer compliance among Generation Z (Gen Z). A quantitative research approach was employed using a questionnaire consisting of closed-ended questions as the primary data collection instrument. The study population comprised Gen Z individual taxpayers residing in Semarang Regency. A total of 75 respondents were selected using a non-probability sampling method with a purposive sampling technique based on predetermined criteria. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS version 4.1.1.8. The results demonstrate that CORTEX plays a mediating role in the relationship between tax socialization and individual taxpayer compliance. The findings further indicate significant relationships between tax socialization, CORTEX, and taxpayer compliance, suggesting that effective tax socialization and the implementation of digital tax administration can contribute to strengthening taxpayer compliance among Gen Z. These findings emphasize the importance of integrating tax education and digital taxation services to support taxpayers in fulfilling their tax obligations. Although numerous previous studies have investigated factors influencing tax compliance, this study provides initial empirical evidence regarding the mediating role of CORTEX in linking attitudes toward tax socialization with individual taxpayer compliance, particularly among Gen Z taxpayers in Semarang Regency. The findings are expected to provide insights for improving tax socialization strategies and optimizing CORTEX implementation to support more effective and accessible tax administration for younger taxpayers.

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