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ANALISIS POTENSI IMPLEMENTASI PAJAK KEKAYAAN (WEALTH TAX) SEBAGAI ALTERNATIF SUMBER PENERIMAAN PAJAK DI INDONESIA BERDASARKAN PERSPEKTIF GEN Z

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This study aims to analyze the influence of the Wealth Tax Concept, Implementation Challenges, and Implementation in Other Countries on the Perspective of Generation Z in Palembang City regarding the potential implementation of a wealth tax in Indonesia. Data were collected from 85 Gen Z respondents using a questionnaire, purposive sampling, and the Slovin formula. This research uses a quantitative approach with ordinal logistic regression analysis, including Model Fitting Information, Parameter Estimates, and Goodness of Fit tests. The results show that, simultaneously, the three independent variables have a significant positive influence on Gen Z’s perspective. Partially, only the Implementation Challenges (X2) variable has a significant positive influence on Gen Z’s perspective, while the Wealth Tax Concept (X1) and Implementation in Other Countries (X3) do not have a significant influence.

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Detail Information

Series Title

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Call Number

T1838562025

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xvii, 118 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

332.259 8

Content Type

Text

Media Type

-

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Pajak Negara

Specific Detail Info

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Statement of Responsibility

NO

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