Aurellia Tanelwy, Jocelin Kosasih, Charen Calosa, Caroline, Jesslyn, Stefanie, Tina Muhardika Handayani, Bambang Sutejo, Sudirman

The Effect of Tax Knowledge and Tax Socialization on Motivation to Pay Taxes in STIE Eka Prasetya Students

Introduction

The effect of tax knowledge and tax socialization on motivation to pay taxes in stie eka prasetya students. Discover how tax knowledge & socialization significantly boost tax payment motivation among STIE Eka Prasetya students. Study reveals their combined impact.

Abstract

This study aims to determine the effect of partially or simultaneously Tax Knowledge and tax Socialixation on Motivation to Pay Taxes. The population in this study are STIE Eka Prasetya Students. The sampling technique in this study used saturated samples, which amounted to 35 students of 20.1 class. The research method used is the technique of collecting data through questionnaires. The analytical method used to solve problems and prove hypotheses is descriptive analysis, regression analysis. Partially Tax Knowledge has a positive and significant effect on Motivation to Pay Taxes and Tax Socialization has a positive and significant effect on Motivation to Pay Taxes. Simultaneously Tax Knowledge and Tax Socialization have a positive and significant effect on Motivation to Pay Taxes. The coefficient of determination test results (R2) shows that 56,1% of the Motivation to Pay Taxes variable is influenced by the Tax Knowledge and Tax Socializationvariable, while the remaining 43,9% is influenced by other variables outside of this study.

Review

This study investigates the crucial factors of tax knowledge and tax socialization in influencing the motivation to pay taxes among students at STIE Eka Prasetya. Addressing a pertinent issue in tax administration and compliance, the research aims to discern whether these variables, either independently or collectively, significantly impact individuals' willingness to fulfill their tax obligations. The focus on students as a population is particularly relevant, as they represent future taxpayers whose early understanding and attitudes towards taxation can have long-term implications for national revenue generation and fiscal health. Methodologically, the study employed a quantitative approach, gathering data through questionnaires from a saturated sample of 35 students from a specific class (20.1) at STIE Eka Prasetya. While the use of saturated sampling is appropriate for such a small, defined group, this highly restricted sample size and single-class focus present considerable limitations regarding the generalizability of the findings. The analytical methods, including descriptive and regression analysis, are suitable for testing the proposed hypotheses about the relationships between the variables. However, the external validity of the conclusions drawn from such a narrow demographic warrants careful consideration. The findings indicate that both tax knowledge and tax socialization individually exert a positive and significant effect on the motivation to pay taxes. Furthermore, when considered simultaneously, these two variables collectively demonstrate a significant influence, explaining 56.1% of the variance in tax payment motivation. While these results offer valuable insights into the specified student population, the substantial unexplained variance (43.9%) suggests the presence of other significant factors beyond the scope of this study that also contribute to tax payment motivation. For future research, expanding the sample size to include a broader and more diverse student population, potentially across multiple institutions or academic years, would greatly enhance the robustness and generalizability of the conclusions. Exploring these unidentified contributing factors could also provide a more comprehensive understanding of tax compliance behavior.

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