The Effect of Subjective Norms, Social Media Education, and Taxpayer Awareness on Taxpayer Compliance with Social Media Users

ABSTRACT: Taxpayer compliance is a condition in which the taxpayer obeys and fulfills all of his tax obligations in accordance with the applicable tax regulations. This study aims to analyze the effect of subjective norms, social media, and also taxpayer awareness on taxpayer compliance with social media users. The data collected in this study used a questionnaire via google form with a survey method. This research was conducted on the social media of the Directorate General of Taxes. The sample was determined by probability sampling with the purposive sampling method, with calculations using the Slovin formula. Based on the results of the sample calculation with this method, a sample of 100 respondents who are taxpayers who use social media and follow the Directorate General of Taxes’ accounts on Twitter, Instagram, and also TikTok is obtained. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that subjective norms, social media, and taxpayer awareness have a positive effect on taxpayer compliance.

KEYWORDS : Subjective Norms, Social Media, Taxpayer Awareness, and Compliance