An Analysis of Tax Awareness Among the Younger Generation in Enhancing Central Tax Compliance in the Digital Era

Abstrak

This study aims to assess tax understanding among young people as a means to foster compliance with central government taxes in the digital era. Taxes constitute a primary source of state revenue used to support national development. However, taxpayer compliance levels face ongoing challenges, particularly due to rapid advancements in digital technology. This research employs a descriptive qualitative method, utilizing data gathered through a literature review. The findings indicate that the government has implemented various strategies, such as the digitalization of tax services, enhanced public education, and the strengthening of technology-based oversight. Nevertheless, obstacles remain, including low tax literacy and limited access to technology in certain regions. Consequently, more efficient efforts are required to continuously improve taxpayer compliance, specifically by leveraging digital media as a tool for education, outreach, and tax services that are easily understood by young people. Raising tax awareness also requires clear information, the educational use of social media, and the active engagement of young people in understanding their tax-related rights and obligations. Ultimately, it is hoped that young people will not only recognize the importance of fulfilling their tax obligations but also develop a sense of responsibility to actively participate in supporting state revenue and national development.