The Effect of Tax Authority Social Media Utilization on Individual Taxpayers’ Tax Understanding in West Java

Introduction/Main Objectives: This study aims to analyze the effect of the Directorate General of Taxes' (DGT) use of social media on the level of tax understanding among individual taxpayers in West Java. Background Problems: This study examines the suboptimal understanding of taxation despite the use of the DGT social media for socialization and education, focusing on individual taxpayers who actively use digital media. Novelty: This study provides empirical evidence on the effectiveness of the Directorate General of Taxes’ social media as a digital tax education tool in improving individual taxpayers’ understanding in West Java. Research Methods: This study uses a quantitative method with an associative approach. The research population consists of individual taxpayers in West Java who use social media as a source of tax information. The sample was selected through purposive sampling with approximately 50 respondents. Data were collected using a Likert scale questionnaire and analyzed using simple linear regression with IBM SPSS version 31. Finding/Results: The results show that DGT social media positively and significantly improves tax understanding among individual taxpayers in West Java, confirming its effectiveness as a tax education tool that should be optimized through clear and informative digital communication strategies. Conclusion: The study concludes that the use of the Directorate General of Taxes’ social media positively and significantly improves tax understanding among individual taxpayers in West Java, highlighting the importance of optimizing digital communication strategies.