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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Kinerja: Jurnal Ekonomi dan Manajemen Fokus Ekonomi Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ilmiah Dinamika Sosial Al-Kharaj: Journal of Islamic Economic and Business JASS (Journal of Accounting for Sustainable Society) Jurnal At-Taujih : Bimbingan dan Konseling Islam Jurnal Pengabdian Masyarakat (ABDIRA) International Journal of Applied Finance and Business Studies Islamic Circle Jurnal Akuntansi dan Keuangan Jurnal Sistem Informasi Triguna Dharma (JURSI TGD) Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Journal of Innovation Research and Knowledge Journal of International Conference Proceedings Jurnal Pemberdayaan Umat Jurnal Pemberdayaan Ekonomi Jurnal Studi Pemerintahan dan Akuntabilitas Jurnal Manajemen Informatika dan Bisnis Digital GIAT: Teknologi untuk Masyarakat Eastasouth Journal of Effective Community Services The Es Economics and Entrepreneurship The Es Accounting and Finance Eastasouth Journal of Impactive Community Services Priviet Social Sciences Journal Jurnal Nusantara Mengabdi CARE: Jurnal Pengabdian Multi Disiplin Prosiding SEMNAS INOTEK (Seminar Nasional Inovasi Teknologi) Ekalaya : Jurnal Ekonomi Akuntansi AMMA : Jurnal Pengabdian Masyarakat GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of International Multidisciplinary Research International Journal of Sociology and Law Jurnal Mesin Sains Terapan JPS (Jurnal Perbankan Syariah) Jurnal Ekonomi, Manajemen, Akuntansi INJECT Interdisciplinary Journal of Communication Seuraya Jurnal Pengabdian Kepada Masyarakat Abdi Ilmiah Untuk Masyarakat Jurnal Bersama Pengabdian Kepada Masyarakat Amnesty: Jurnal Riset Perpajakan
Muhammad Rinaldi
Universitas Mulawarman
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Journal : INJECT Interdisciplinary Journal of Communication

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The Mediating Role of Digital Tax Literacy in TikTok-Based Tax Compliance Among Indonesian Taxpayers Muhammad Rinaldi; Muhammad Harits Zidni Khatib Ramadhani; Melda Aulia Ramadhani; Sitti Rahma Sudirman; Muhamad Amir Ariandi
INJECT (Interdisciplinary Journal of Communication) Vol. 10 No. 1 (2025)
Publisher : FAKULTAS DAKWAH UIN SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/inject.v10i1.4527

Abstract

The digital transformation of tax administration has prompted tax authorities to utilize social media as a tool for education and communication, including platforms such as TikTok. This study aims to examine the effect of perceived information quality on digital tax compliance, with digital tax literacy serving as a mediating variable. Employing a quantitative explanatory approach and purposive sampling technique, data were collected through an online questionnaire distributed to taxpayers who are active TikTok users. The results show that perceived information quality does not have a direct effect on digital tax compliance but has a positive effect on digital tax literacy. Furthermore, digital tax literacy positively influences digital tax compliance and fully mediates the relationship between perceived information quality and digital tax compliance. These findings highlight the crucial role of digital literacy as a prerequisite for the effectiveness of tax communication through social media.
Co-Authors Abdurrahman Maulana Yusuf Achmad Fiqhi Ibadillah Agustinar, Agustinar Ambarita, Nita Priska Amelia Yusnita Anisah Lestari Ardhiatul Halima Tuasalamony Ariandi, Muhamad Amir Asnita, Dessy Bachtiar Simatupang Balqis Atikah Bambang Wijonarko Clara NM. Rotinsulu DEWI INDRAYANI Dody Pratama Marumpe Dwi Martiyanti Eltie Christi Sandag fahleyi, muhammad fahreza Fida Oktafiani Fitri Yani Panggabean Fitria, Yunita Fitria, Yunita H.M. Soerya Respationo Hanif Hanif Harahap, Jagodang Haris Kurniawan Haslindah, Haslindah Henbuluh, Genos Moretto Irwansyah Irwansyah Jenni Veronika Br Ginting Khatib Ramadhani , Muhammad Harits Zidni Mansyur Mansyur Marimbun Marimbun Martinus Robert Hutauruk Martiyanti, Dwi Melda Aulia Ramadhani Muhamad Amir Ariandi Muhamad Amir Ariandi Muhammad Abadan Syakura Muhammad Harits Zidni Khatib Ramadhani Muhammad Harits Zidni Khatib Ramadhani Nardi, Nardi Novita Weningtyas Respati Nur Ilmi Fitria Pane, Yonson Pangestu, Victor Kurniawan Putra, Mahesa Ekha Rahmat Hidayat Rahmat Putra Ahmad Hasibuan rahmathdyt573@gmail.com Raihantama, Octa Ramadhani, Muhammad Harits Zidni Khatib Ramon Nofrial Riata Dheasita Safira Riyandi, Albert Riza Alfita Saleh, Wahyuni Simarmata, Asianna Martini Sitinjak, Keizia Anugram Sitti Rahma Sudirman Sitti Rahma Sudirman Sitti Rahma Sudirman Sri Rezeki Sudibyo, Aji Sudirman , Sitti Rahma Sudirman, Sitti Rahma Thomson Mary, Thomson Tuasalamony, Ardhiatul Halima Vira Tandiawan Wahyuni Saleh Wan Chalidaziah Yana Ulfah Yisar Renza Situru Yunita Yunita