Gaining Voluntary Tax Compliance through Social Media Influencers: a Descriptive Analysis of the Meaning of Hashtag Usage #PajakProfesi on Instagram Account of Directorate General of Taxes

N. Risdiana; P. Utari; I.A. Satyawan

The Proceedings of the 4th International Conference of Social Science and Education, ICSSED 2020, August 4-5 2020, Yogyakarta, Indonesia

Research Article

Gaining Voluntary Tax Compliance through Social Media Influencers: a Descriptive Analysis of the Meaning of Hashtag Usage #PajakProfesi on Instagram Account of Directorate General of Taxes

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@INPROCEEDINGS{10.4108/eai.4-8-2020.2302419,
    author={N.  Risdiana and P.  Utari and I.A.  Satyawan},
    title={Gaining Voluntary Tax Compliance through Social Media Influencers: a Descriptive Analysis of the Meaning of Hashtag Usage \#PajakProfesi on Instagram Account of Directorate General of Taxes },
    proceedings={The Proceedings of the 4th International Conference of Social Science and Education, ICSSED 2020, August 4-5 2020, Yogyakarta, Indonesia},
    publisher={EAI},
    proceedings_a={ICSSED},
    year={2020},
    month={11},
    keywords={taxpayer’s compliance influencers social media socialization hashtag usage},
    doi={10.4108/eai.4-8-2020.2302419}
}

N. Risdiana
P. Utari
I.A. Satyawan
Year: 2020
Gaining Voluntary Tax Compliance through Social Media Influencers: a Descriptive Analysis of the Meaning of Hashtag Usage #PajakProfesi on Instagram Account of Directorate General of Taxes
ICSSED
EAI
DOI: 10.4108/eai.4-8-2020.2302419

N. Risdiana¹^,*, P. Utari², I.A. Satyawan³

1: Master of Communication Study Program, Faculty of Social and Political Sciences, Sebelas Maret University, Surakarta, Indonesia
2: Departement of Communication Science, Faculty of Social and Political Sciences, Sebelas Maret University, Surakarta, Indonesia
3: Departement of Communication Science and International Relations, Faculty of Social and Political Sciences, Sebelas Maret University, Surakarta, Indonesia

*Contact email: nitarisdiana@student.uns.ac.id

Abstract

Taxpayer compliance is not only influenced by the rule of law but also by social factors. Directorate General of Taxes (DGT) starts to take influencers to undergo taxation socialization through hashtag #PajakProfesi on Instagram of DGT. This descriptive phenomenology research wants to examine the meaning of social media influencer on hashtag usage #PajakProfesi on instagram account of DGT. Meanwhile, technique of collecting data was conducted by interview and online data observation. The research finding showed that the influencers and hashtag usage have meaning of activator and social change. Hashtag defined as a way to compile information to ease social media users in finding out the information. Famous figures having symbol as influencer in their community are able to encourage other people to understand and obey the tax regulation. However, influencers as social dimension do not inevitably increase tax compliance directly; there are many aspects which must be considered by taxpayer.

Keywords: taxpayer’s compliance influencers social media socialization hashtag usage

Published: 2020-11-20
Publisher: EAI

: http://dx.doi.org/10.4108/eai.4-8-2020.2302419

Gaining Voluntary Tax Compliance through Social Media Influencers: a Descriptive Analysis of the Meaning of Hashtag Usage #PajakProfesi on Instagram Account of Directorate General of Taxes

Abstract

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