The Influence of Tax Knowledge, Social Media, and Digital Tax Campaigns on Tax Compliance Among Young People in the Special Capital Region of Jakarta, Indonesia

Amely C.D Siregar (Telkom University, Indonesia)
Ardan Gani Asalam (Telkom University, Indonesia)

Smart Society: Community Service and Empowerment Journal
Vol. 6 No. 3 (2026): Smart Society

Tax compliance among young taxpayers has become increasingly relevant in Indonesia as more young people participate in digital-based economic activities and begin to face formal tax obligations. In Jakarta, this issue is closely related to the strong use of digital platforms, where young taxpayers often rely on online sources to obtain tax information. Previous studies have examined tax knowledge, social media, and digital tax campaigns, but their combined effect on young taxpayers in Jakarta remains underexplored and has produced inconsistent findings. This study, therefore, examines whether tax knowledge, social media, and digital tax campaigns predict tax compliance in young individuals within the Special Capital Region of Jakarta, Indonesia. This study used a quantitative descriptive-causal design by collecting survey data from 87 young taxpayers and analyzing it through multiple linear regression. The findings indicate that tax knowledge, social media, and digital tax campaigns collectively have a notable impact on tax compliance. However, individual analysis shows that while digital tax campaigns positively and significantly influence compliance, tax knowledge and social media do not have significant effects. The model explained 53.5% of the variance in tax compliance (R² = 0.535; adjusted R² = 0.518) and was significant overall (F = 31.846; p < 0.001). Digital tax campaigns had a significant standardized effect (β = 0.738; p < 0.001), whereas tax knowledge (β = 0.007; p = 0.949) and social media (β = −0.016; p = 0.906) were not significant. These results suggest that tax authorities should strengthen digital tax campaigns through clear, practical, and interactive tax guidance for young taxpayers. The findings suggest that directed and actionable digital tax interventions may be more relevant to young taxpayers’ compliance than general tax knowledge or social-media exposure, providing a basis for refining how TPB- and TAM-informed mechanisms are interpreted in digital tax communication.