The Influence of Digital Literacy, Trust in Government, and Tax Education on Tax Awareness of Accounting and Tax Students at Pamulang University

Abstract

Tax awareness of students as prospective taxpayers is a concern because there is still limited understanding of the role and obligations of taxation. This study aims to analyze the influence of digital literacy, trust in the government, and tax education on the tax awareness of Tax Accounting students at Pamulang University. The study used a quantitative method with a causal approach. The study population consisted of 811 students, with 90 respondents selected through purposive sampling. Data were collected using a questionnaire and analyzed using IBM SPSS 31 through descriptive statistics, validity tests, reliability, classical assumptions, multiple linear regression, t-test, F-test, and coefficient of determination. The results showed that digital literacy, trust in the government, and tax education each had a positive and significant effect on tax awareness. The three variables also had a significant effect simultaneously with an R Square of 0.423. In conclusion, increasing digital literacy, trust in the government, and tax education played a role in increasing student tax awareness.