How do Governmental Digital Content, Theory of Planned Behaviour, and Tax Awareness Affect Tax Compliance?

Hidayat, Vinny Stephanie and Dewi, Nunik Lestari and Gunawan, Johanes Felix (2025) How do Governmental Digital Content, Theory of Planned Behaviour, and Tax Awareness Affect Tax Compliance? Jurnal Bisnis dan Akuntansi, 27 (1). pp. 137-158. ISSN 2656 – 9124

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Abstract

In the digital era, the utilization of technology by the government is crucial in improving tax compliance, especially for the younger generation as prospective taxpayers. The aim of this study is to test the effects of digital tax content sent via the Directorate General of Taxes' official social media accounts on students' attitudes, subjective norms, perceived behavioral control, tax knowledge, and tax compliance. The Theory of Planned Behavior approach is used as a theoretical basis to analyze changes in tax behavior. The research also examines the factors that attract students' attention to the digital content, by considering the attention span aspect. The sample in this study was active accounting students at several universities in Indonesia, who were selected through a purposive sampling method. The method used is descriptive and explanatory research, with hypothesis testing using the PLS-SEM test. The integration of government digital content analysis with a behavioral psychology approach and attention to the attentional aspects of young audiences, which have not been widely discussed in previous tax compliance studies, is offered as this research novelty. Elements of the theory of planned behavior, tax awareness, and tax compliance are positively impacted by government social media. Practical implications are provided from the result for the government in designing more effective and sustainable digital communication strategies to increase young people's tax awareness and compliance.

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