Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Applied Sciences in Accounting, Finance, and Tax
Salma Fitri Castalini
Politeknik Negeri Jakarta
Economics, Econometrics & Finance

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Socialization and tax literacy on the compliance of individual taxpayers using TikTok in DKI Jakarta Salma Fitri Castalini; Sandhika Cipta Bidhari
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 9 No. 2 (2026): October 2026
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v9i2.91-100

Abstract

The low level of compliance of individual taxpayers is caused by the complexity of regulations and a lack of understanding of taxation, thus hampering the optimization of state revenue. To overcome this, it is necessary to increase tax literacy and socialization through effective and accessible media. TikTok as one of the popular platforms in Indonesia, has great potential in disseminating tax information. This study aims to examine the effect of socialization and tax literacy on the compliance of individual taxpayers using TikTok in DKI Jakarta, partially and simultaneously. The research method used is quantitative, with a survey approach and distributing questionnaires distributed through Google Forms. Primary data is obtained from questionnaires filled out by respondents, while secondary data come from previous studies. A sample of 100 respondents was selected using a purposive sampling technique with the Cochran formula. Data analysis was carried out using multiple linear regression through SPSS 27, as well as through data instrument testing, classical assumptions, multiple linear regression, and hypothesis testing. The results showed that tax socialization and tax literacy had a positive and significant effect on taxpayer compliance, with a contribution of 64%.
Co-Authors Sandhika Cipta Bidhari