The Relationships between Social Media Narcissism, Tax Knowledge, and Trust in Government on Tax Compliance

Accounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia 11480

^* Corresponding author: iprabowo@binus.edu

Abstract

This study examines the effect of narcissistic tendencies in social media, tax knowledge, and trust in the government on tax compliance. Voluntary tax compliance is necessary for the government because Indonesia’s highest state revenue comes from taxes. But in reality, the tax compliance rate is still low. This study aimed to examine the factors of social media narcissism, tax knowledge, and trust in the government toward tax compliance. The sample obtained from the online questionnaire is 100 individual taxpayers who routinely report Annual Tax Return and have TIN (Taxpayer Identification Number) is the number given to the taxpayer in tax administration which is used as personal identification of the taxpayer in carrying out his tax rights and obligations. This study has a limited sample located in the city of Jakarta. Jakarta is one of the cities that has the largest millennial generation population in Indonesia. Each individual certainly has different characteristics in each city due to the cultural background of each region. Because this study only took samples in one city, it certainly cannot provide a broad picture of this research. The SEM-PLS method was used to analyze the data The results of this study indicate that Social Media Narcissism has no significant effect on Tax Compliance. Tax Knowledge and Trust in Government have a significant impact on Tax Compliance.