Proceedings of the Ninth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2022)

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The Influence of Financial Knowledge on Tax Literacy with Individual Financial Management Behavior as a Mediation Variable and Living Cost as Control Variabel in Generation “Z” in Padang City

Authors
Ema Yohana1, *, Erni Masdupi1
1Universitas Negeri Padang, Padang, Indonesia
*Corresponding author. Email: emayohana2705@gmail.com
Corresponding Author
Ema Yohana
Available Online 26 June 2023.
DOI
10.2991/978-94-6463-158-6_6How to use a DOI?
Keywords
Financial Knowledge; Living Cost; Individual Financial Management Behavior; Tax Literacy
Abstract

This study aims to examine the effect of financial knowledge and living cost on a person’s tax literacy by paying attention to individual behavior (Individual Financial Management Behavior) in making financial decisions in generation Z who are in the city of Padang. This research is causative research with a purposive sampling method. The research sample was 341 students in the city of Padang as part of Generation Z. Data analysis was carried out using the Structural Equation Modeling (SEM) method using Amos.24. The study results indicate that Financial Knowledge has a positive and significant effect on Tax Literacy. Individual Financial Management Behavior also shows a positive and significant impact on Tax Literacy. Financial knowledge has a positive and significant effect on Individual Financial Management Behavior. And living cost has as a control variable on Tax Literacy Furthermore, the analysis results show that Individual Financial Management Behavior mediates the positive and significant influence between Financial Knowledge on Tax Literacy.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Ninth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
26 June 2023
ISBN
10.2991/978-94-6463-158-6_6
ISSN
2352-5428
DOI
10.2991/978-94-6463-158-6_6How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Ema Yohana
AU  - Erni Masdupi
PY  - 2023
DA  - 2023/06/26
TI  - The Influence of Financial Knowledge on Tax Literacy with Individual Financial Management Behavior as a Mediation Variable and Living Cost as Control Variabel in Generation “Z” in Padang City
BT  - Proceedings of the Ninth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2022)
PB  - Atlantis Press
SP  - 57
EP  - 73
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-158-6_6
DO  - 10.2991/978-94-6463-158-6_6
ID  - Yohana2023
ER  -