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The Role of Social Media in Improving Tax Compliance in the Theory of Planned Behavior Zikrulloh Zikrulloh
Jurnal Komunikasi Ikatan Sarjana Komunikasi Indonesia Vol. 8 No. 2 (2023): December 2023 - Jurnal Komunikasi Ikatan Sarjana Komunikasi Indonesia
Publisher : Ikatan Sarjana Komunikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25008/jkiski.v8i2.910

Abstract

The government always strives to improve tax compliance to achieve the target of  state  revenues. In practice, the government has initiated the use of  social media as a communication medium to disseminate information, education, and interaction to the broader citizens. This study aims to determine the role of social media in improving  individual tax compliance using the Theory of Planned Behavior (TPB) approach. The data collection technique was carried out using an online survey method with a questionnaire instrument. The data analysis was conducted using the Structural Equation Modeling (SEM) Model to test the relationship between variables in a model. The study results show that the attitude variable on taxpayers intention has a p-value = 0.064 > 0.05 with a coefficient of -15.7%. In line with the attitude variable, the subjective norms variable has a p-value = 0.670>0.05 with a coefficient of 3.1%. On the other hand, the perceived behavioral control has a coefficient of 20.1% (with p-value <0.05), the tax moral obligation variable has a p-value = 0.000 < 0.05 with beta = 28.7%, and the use of social media also has p-value < 0.05, with a coefficient of 39.4%. The use of social media positively and significantly influences the individual taxpayers’ intention to behave in tax compliance. Adding social media variables to the study also broadens the implementation of TPB theory from a communication studies perspective, and gives recommendations to  the government to improve the quality of information content appropriately through social media.
Advocacy Journalism of Project Multatuli: A Discourse Analysis of Online Transportation Driver News Reporting Zikrulloh Zikrulloh
ULTIMA Comm Vol 16 No 1 (2024): ULTIMACOMM
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/ultimacomm.v16i1.3474

Abstract

This study aims to discover how the online media Project Multatuli carries out advocacy journalism practices in voicing its support for marginal communities working as online motorcycle taxi drivers. This research was conducted using a qualitative approach. The unit of analysis used in this study is an article published on the online media project Multatuli in 2023 in the series rubric #SekrupKecil. Data analysis focused on text structure following the Critical Discourse Analysis framework developed by Teun A. Van Dijk. The study results show that the news broadcast in the #SekrupKecil series rubric meets the level of critical discourse analysis based on Teun A. van Dijk's model, which includes macro structure, superstructure, and microstructure. The study results also show that the practice of gamification and labor commodification is an issue often raised and given special attention by Project Multatuli as a practice of advocacy journalism.