Kesadaran Pajak pada Generasi Muda: Antara Edukasi Perpajakan dan Persepsi terhadap Kewajiban Negara

Authors

  • Desta Dwi Widyadarma Universitas Pendidikan Ganesha
  • Ni Kadek Gita Sri Wardini Universitas Pendidikan Ganesha
  • Putu Gede Ardika Universitas Pendidikan Ganesha
  • Devina Zanati Dwi Aprilianda Universitas Pendidikan Ganesha
  • Septi Adelina Simanullang Universitas Pendidikan Ganesha

DOI:

https://doi.org/10.61132/pajamkeu.v3i2.2204

Keywords:

Tax Awareness, Tax Compliance, Tax Education, Tax Perception, Youth Generation

Abstract

Tax awareness among the young generation is a crucial issue in national economic development, as taxes are the primary source of state revenue. This study aims to analyze the relationship between tax education and young people's perceptions of state obligations in shaping tax awareness. The method used is a literature review (library research) by analyzing various national scientific journals from the last five years. Results indicate that tax awareness among young people is still relatively low, although digital-based education has shown positive improvements. Perceptions of taxes as a state obligation are strongly influenced by knowledge, trust in government, and tax service quality. Interactive and technology-based education has proven effective in improving understanding and positive attitudes toward taxes. Therefore, synergy between government, educational institutions, and digital media is urgently needed to enhance tax literacy from an early age to ensure future fiscal sustainability.

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Published

2026-04-30

How to Cite

Desta Dwi Widyadarma, Ni Kadek Gita Sri Wardini, Putu Gede Ardika, Devina Zanati Dwi Aprilianda, & Septi Adelina Simanullang. (2026). Kesadaran Pajak pada Generasi Muda: Antara Edukasi Perpajakan dan Persepsi terhadap Kewajiban Negara. Pajak Dan Manajemen Keuangan, 3(2), 56–63. https://doi.org/10.61132/pajamkeu.v3i2.2204