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Sutanto, Meithasya Putri
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The effect of social media usage and the quality of information from the instagram account @DITJENPAJAKRI on the fulfillment of tax information needs of PKN STAN students Al Aqilah, Muhamad Refkhi; Maharani, Arya Putri; Nagara, Devitama Patria; Gumilang, Gabiela; Sutanto, Meithasya Putri; Setiawan, Prayoga; Utomo, Rachmad
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1186

Abstract

This study aims to analyze the influence of Instagram social media usage and the information quality of the @ditjenpajakri account on fulfilling the tax information needs of PKN STAN students. Using a quantitative method with a survey approach, data were collected from 97 active PKN STAN students through a questionnaire. The analysis results indicate that social media usage and the information quality of @ditjenpajakri significantly influence the fulfillment of PKN STAN students' tax information needs, with an F-test value of 0.0000. The four social media indicators—context, communication, collaboration, and connection—were well-rated by respondents, who agreed that these factors effectively meet their information needs. Most respondents agree that the content uploaded by @ditjenpajakri meets the criteria for high-quality information, including accuracy, timeliness, relevance, and completeness. It is expected that the Directorate General of Taxes will maintain and improve the quality of content on Instagram, particularly in terms of accuracy, timeliness, and relevance of information.
The influence of tax service quality and tax socialization on individual taxpayer compliance in the regional tax office of the Riau Islands Sutanto, Meithasya Putri
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1199

Abstract

This research investigates how taxpayer compliance at the Riau Islands Regional Tax Office is affected by two factors: the quality of tax services and tax socialization efforts. The researchers surveyed 116 individual taxpayers and analyzed their responses using regression analysis. The findings revealed that both factors positively influenced compliance levels. Specifically, each unit improvement in tax service quality led to a 0.227 unit increase in compliance, while each unit increase in tax socialization resulted in a 0.479 unit rise in compliance. Together, these two factors account for 34.9% of the variations in taxpayer compliance behavior. Based on these results, the study recommends enhancing both service quality and socialization activities to boost tax compliance in the region.
Co-Authors Al Aqilah, Muhamad Refkhi Gumilang, Gabiela Maharani, Arya Putri Nagara, Devitama Patria Setiawan, Prayoga Utomo, Rachmad