Journal of Applied Sciences in Accounting, Finance, and Tax
Vol. 9 No. 2 (2026): October 2026

Socialization and tax literacy on the compliance of individual taxpayers using TikTok in DKI Jakarta

Salma Fitri Castalini (Politeknik Negeri Jakarta)
Sandhika Cipta Bidhari (Politeknik Negeri Jakarta)



Article Info

Publish Date
20 Oct 2026

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%.

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Journal Info

Abbrev

JASAFINT

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Applied Sciences in Accounting, Finance, and Tax is a forum provided for researchers, both from universities, practitioners and the industrial world. The publication is a result of research, studies or ideas on Accounting, Finance, and Tax. JASAFINT is published with a focus and scope on ...