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

. 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.


Introduction
Tax compliance is a problem that has always been a major issue for governments worldwide.Indonesia is a country that strongly supports tax revenue.Indonesia's highest income comes from taxes.The system in Indonesia is complex.Many people consider the Indonesian tax system to be unfair.The level of tax compliance in Indonesia is low due to a lack of trust in the government, minimal tax knowledge, and the public perception that there is no reciprocity in paying taxes.The government needs very obedient taxpayers to ensure that the government budget is sufficient to carry out the programs planned for the people.
Currently, social media has become a tool used by almost everyone in the world to interact and build social relationships with other people with similar interests, backgrounds, or connections.Many millennials use their computers, laptops, and smartphones to check the status of updates from their friends and family.Because of the rapid social media growth and much information about lifestyles seen and become trends.People are forced to follow that lifestyle (Akram & Kumar 2017).Social media narcissism is one of the effects of social media.Narcissism is a relatively stable individual difference consisting of grandiosity, self-love, and an exaggerated self-view (Hart et al. 2017).We measure narcissism levels using the Grandiose Narcissism Scale (GNS).Social Media is becoming a platform for narcissists to flaunt their wealth, accomplishments, and hedonic * Corresponding author: iprabowo@binus.edulifestyle.Flexing is when people flaunt their wealth.Usually, they use social media platforms such as Instagram, Youtube, and Facebook.People who live hedonistic lifestyles tend to flaunt their lifestyles on social media.Today, hedonism refers to a way of life that emphasizes the experience of pleasure, which narrows a hedonist as someone who tries to maximize pleasure.The new lifestyle influences a person's level of maximizing his profit.With high profits, people tend to avoid taxes (Kangave et al. 2020;Aisyahrani et al. 2020).A narcissist tends to adopt aggressive tax strategies to increase tax avoidance (García-Meca et al.

2021).
Tax law knowledge is considered important to build preferences and attitudes towards taxation.Differences between ideologies, values, attitudes, behavioral intentions and actions result in an interpretation of reality from a new perspective.Even if taxpayers understand the tax system and what the real situation is, it might also change their attitude towards taxation (Bornman & Ramutumbu 2019).Lack of tax knowledge shows that a successful way to prevent tax evasion is to provide more knowledge and increase knowledge of the usefulness of taxes paid to the government.Seeing the contribution made by the government to taxpayers can increase trust in the government.
Trust in the government can produce positive things, namely increased tax compliance (Lee & Schachter 2019), (Klein & Robison 2020).Trust in the government can increase tax compliance levels.Because with trust in the government, people will believe in what the government is doing, and the perceived level of justice increases.Trust in government is entity-based.Trust is formed before the initiation of social exchange.An event is classified as fair and unfair based on the beliefs of the entity (Jimenez & Iyer 2016).

Objectives
In general, the theoretical and managerial purpose of this study is to identify individual behavior among Jakarta millennials towards tax compliance.Specifically, this study aims to determine the influence of social media narcissism on tax compliance.Also to determine the influence between tax knowledge and tax compliance.And the last is to find out the influence of trust in government and tax compliance.

Literature Review
Tax compliance is defined as the ability and willingness of taxpayers to comply with tax laws, update actual income information annually, and pay taxes on time.Tax compliance is related to behavior and is strongly influenced by various factors, such as tax knowledge and trust in the government.The social media narcissism influence, knowledge of taxation, and trust in the government are the objectives that will be discussed in this study.
Social media has become a part of our society.Social norms and culture have also shifted as a result of the use of social media.Sharing information and content is now something that is consumed and needed by the community.It has changed the way many people interact, communicate and socialize.Millennials are no exception.Millennials can now participate in social discussions, post comments, and pictures, share ideas, and much more in this day and age.Previous research has shown that narcissistic people tend to be interested in using social media.According to the Grandiose Narcissism Scale (GNS), narcissistic indicators are classified as an authority (prefers to be responsible), self-sufficiency (prefers to do things alone rather than in a group), superiority (the belief that one is better than the other), arrogance (strong focus on physical appearance), exhibitionism (acting in a way that attracts the attention of others), attention, entitlement (the belief that one deserves special treatment), and exploitative (willingness to take advantage of others) (Hart et al. 2017).
Social Media Narcissism has now become a culture where millennials now tend to flaunt their wealth, achievements, and hedonic lifestyle.Social media is a medium for millennials.Narcissism and social media have an impact on millennial knowledge.From a lack of knowledge, millennials lack education because they see a hedonic lifestyle.See a luxurious lifestyle, want to find existence on social media, be the center of attention, and feel superior.This appears to be meaningful because social media use allows individuals to express their ambitions and show their success to the audience to get awards and recognition that are highly visible through positive comments from other social media users.Narcissists tend to break the rules by acting according to their will and beliefs.This is against the applicable law.However, taxes are obligations that must be borne by all people in a country, including narcissistic individuals.Violation of the law is a form of disobedience.The government needs obedient taxpayers to run programs for the community.Narcissists also have an obligation to pay taxes, but they tend to be disobedient.
Social media can be a medium for self-gratification for narcissists.It can be concluded that this triggers a positive attitude towards the use of social media for narcissists.(Wojdan et al. 2020), (Hart et al. 2017).This is against the importance of knowledge because a lack of attention to knowledge can affect the level of tax knowledge.Not only does this lacking knowledge of taxation, but this behavior also affects the level of trust in the government.Lack of tax knowledge can affect individual tax compliance because individuals tend to perceive the applied tax system as unfair and do not know the basic functions of tax utility.Knowledge of the law is considered a necessary addition to building tax preferences and attitudes.Not many analyzes explicitly consider this, but attitudes towards taxation are influenced by specific data on tax regulations.Fiscal knowledge is related to attitudes towards taxation.Tax behavior is improved by strengthening the understanding of tax laws (Batrancea et al. 2019).Because the level of knowledge of taxation and the trust level in the government is necessary, it will affect tax compliance (Jimenez & Iyer 2016).Increasing knowledge, good tax education, and increasing trust in the government, can increase taxpayer compliance (Mukhlis & Simanjuntak 2016).
With knowledge of taxation in the behavior of taxpayers towards the applicable tax system, tax knowledge indicators can be known by knowing the general terms of taxation, knowing tax payment procedures, knowing the functions and uses of TIN, and knowing tax collection standards (Susyanti & Askandar 2019).The government plays an important role in improving the welfare of each individual.Therefore the government establishes a tax system.Trust in government is necessary so that individuals are willing to pay taxes voluntarily.Indicators of the level of trust in the government can be determined by; Individuals believe that the government establishes a fair taxation system; Individuals believe that the government is open and transparent; Individuals believe that the taxes paid are allocated properly; Individuals believe that the taxes paid are not corrupted, and Individuals believe that the government is reliable (Augustine & Enyi 2020).Tax compliance is the willingness of taxpayers to pay their taxes.The government provides public services from taxes received.Therefore individuals must comply with paying taxes (Batrancea et al. 2019).The indicators of tax compliance are as follows, paying taxes on time, paying taxes and reporting taxes accurately, and paying taxes in the right amount (Mukhlis & Simanjuntak 2016).

The Relation of Social Media Narcissism towards Tax Compliance
With the lifestyle displayed on social media, some social media users are taxpayers.The person who pays the tax must know the purpose of paying the tax.Knowing the purpose of paying taxes will increase knowledge of the tax system.The tax system established by the government is fair (Jimenez & Iyer 2016).Based on previous research, narcissists are defined as individuals with a feeling of superiority driven by exploitative tendencies.Narcissists lack moral sensitivity, are very aggressive in pursuing what they believe to be theirs, and feel that they are above the law.They tend to want to get the maximum benefit for themselves.Narcissists tend to violate social norms because they think they are special and the rules don't apply to them.They also tend to use their authority to avoid offensive actions and behavior.They tend to perceive the law under them (Zajenkowski et al. 2018), (White et al. 2018).Concerning other narcissistic people who are other taxpayers who tend to have the same nature, they feel that they have sufficient knowledge of taxes so that they do not comply with tax laws (Olsen & Stekelberg 2016).H1: Social Media Narcissism has a significant effect on Tax compliance

The Relation of Tax knowledge towards Tax Compliance
Based on previous research, narcissistic people tend to lack knowledge (Wojdan et al. 2020).Tax knowledge is necessary to know the standards and also to pay taxes.In general, tax is a mandatory payment to the state made by its citizens to help the government provide for the needs of good community life.This payment is made either directly from income or through indirect means.The person who pays the tax must know the purpose of paying the tax.Knowing the purpose of paying taxes will increase knowledge of the tax system.Concerning paying taxes, many governments in the country are struggling to increase revenue through taxes.The reason that individuals are unwilling to pay taxes is that they do not respect the applicable tax system (Owusu et al. 2022).Knowledge of the tax system and tax law needs to be improved so that the willingness to pay taxes is increased.
Taxes set by the government are fair.Knowledge of the tax system must be increased again among taxpayers so that there is no misunderstanding of the tax system that has been set by the government ( H2: Tax Knowledge has a significant effect on Tax compliance

The Relation of Trust in Government towards Tax Compliance
The taxpayer's willingness to pay taxes is also factored in the belief in what the taxpayer will pay.If the taxpayer pays for a good thing and also impacts the taxpayer, voluntary tax compliance will increase.Trust is the acceptance of risk.If there is no risk, trust is not required.Trust will take place in the exchange process because it accepts the risk it takes.The relationship between trust and justice shows that trust is a consequence of justice.With the knowledge of taxes has a perception of fairness of the tax system.Kim and Hartner et al. define fairness as a factor that plays an important role in influencing tax compliance behavior.Justice refers to a situation where a taxpayer is taxed according to his ability.Fairness is a good element of the tax system and is an important element influencing tax compliance and reporting.If the tax system is deemed unfair, this can encourage taxpayers to avoid taxes and implement a less successful tax system.Therefore, tax justice is highly recognized in the tax compliance literature (Syatila Che Saruji et al. 2019).In the belief system in government individuals must evaluate their trust.The three-factor belief model (ability, benevolence, and integrity) also comprises similar affective and cognitive factors.For example, ability (skills, expertise) is cognitively based, while virtue (care, kindness) and integrity (truth, morality) are effective.For trust to develop, exchange partners must first be judged as trustworthy (Jimenez & Iyer 2016).Trust in government can develop from profitable transactions with individuals.Tax compliance is based on a system of fairness and tax complexity, government reliability and efficiency, good rule of law, and minimal institutional corruption.People feel more aware of paying taxes when the quality of institutional trust is high.If the government agency is deemed incompetent, personally, the taxpayer will refuse to pay taxes (Augustine & Enyi 2020), (Jimenez & Iyer 2016).H3: Trust in Government has a significant effect on Tax Compliance

Methods
In this study, quantitative methods are used to emphasize objective measurement.Statistical, mathematical, or numerical analysis of the data collected through questionnaires was also conducted to find out the millennial perspective on tax compliance.The sampling technique used is non-probability sampling.The researcher determines the criteria for respondents who will be used as research samples, including millennial respondents who have a TIN and routinely report SPT.The profile of the respondents that we use are millennials consisting of years born from 1982 to 2002 (Elam et al. 2007).Questionnaires were distributed online, and the number of samples used was 100 samples.The determination of the number of these models used the Slovin Model.Slovin's Model is a formula for calculating the minimum number of samples if the behavior of a population is not known with certainty.1) means strongly disagree, to strongly agree in point (5).Structural Equation Modeling (SEM) with Partial Least Squares (PLS) approach was used to analyze primary data.SEM-PLS is a methodology for structural equation modeling that allows the estimation of advanced causal relationships in path models with latent variables.PLS is effective when many indicators need to be considered, but only a small sample is available.In addition, PLS makes no assumptions about the distribution of variables, provides optimal prediction accuracy, is durable, and is strong against multicollinearity.

Data Collection
Primary data collected from questionnaires were used in this study.Questionnaires were distributed to 100 respondents with the criteria of having a TIN and routinely reporting SPT.Of the 100 respondents, 43 were female and 57 were male.30% of all respondents are aged 30-34 years, 20% are aged 35-39 years, and the highest age is 40-44 years with a total of 11%.Respondents with the most professions are entrepreneurs (48%) and private employees (28%).

SEM-PLS consists of an Inner Model and Outer
Model.The inner model is a structural model that shows a causal relationship between latent variables.The outer Model is a measurement model that aims to specify the relationship between latent variables and their indicators.

2018) (see table number 1)
. Convergent validity can also be seen through the Average Variance Extracted (AVE), which has a value greater than 0.5.Reliability can also be seen through Cronbach Alpha (CA) which is greater than 0.7, and Composite Reliability (CR) which is higher than 0.7 (Ramayah et al. 2018).
Discriminant Validity is part of the outer model.To meet the requirements of discriminant validity, there is a condition, which it is the result of a loading factor greater than the cross-loading factor.Table 2 shows the load factor value is greater than the cross-loading factor.It can be concluded that each variable has good discriminant validity.gy q g Table 3, with bootstrapping calculations and a significant value of 0.05.R 2 is used to see how much influence the independent variable has on the dependent variable.Based on the coefficient of determination results in Table 3, the R 2 value is 0.454 (45.4%).These results mean that the ability of the independent variable in this study affects the dependent variable by 0.454 (45.4%), while the remaining 54.6% (1 -0.454).Described by variables other than the independent variable.The use of F 2 is to determine whether the effect of an exogenous variable on an endogenous variable is classified as small, medium, or large.Table 3 shows the results of F 2 Social Media Narcissism on Tax Compliance has a small effect ( F 2 < 0.15), Tax Knowledge on Tax Compliance has a medium effect 2 < 0.35), and Trust in Government on Tax Compliance has a medium effect 2 < 0.35).Q 2 is calculated using a blindfolding procedure, which is used to measure how well the path model can predict the original data values.Table 3 shows the value (Q 2 it can be concluded that Social Media Narcissism, Tax Knowledge, and Trust in Government have large predictive relevance to Tax Compliance.T statistics are used to test the truth of the hypothesis in the study.Hypothesis testing with = 5% and df (degree of freedom) = 96 (100 -4) with t value = 1.98.The results show that Social Media Narcissism on Tax Compliance (T Statistics <1.98) does not have a significant effect.Thus H1 is rejected.Meanwhile, Tax Knowledge on Tax Compliance (T Statistics > 1.98) and Trust in Government on Tax Compliance (T Statistics > 1.98) had a significant effect.Thus H2 and H3 were accepted.

Discussion
Based on the findings (see Table 3), 2 of the 3 hypotheses were confirmed.Hypothesis 1 states that social media narcissism has no significant effect on tax compliance.This result has never been examined by previous research on narcissistic individuals on tax compliance.However, previous studies have not found similar research on the effect of social media narcissism on tax compliance.
Hypothesis 2 proposes that tax knowledge has a significant effect on tax compliance.These findings are consistent with previous studies (Owusu et al. 2022), (De Simone et al. 2020), (Bornman & Ramutumbu 2019).Hypothesis 3 proposes that trust in government has a significant effect on tax compliance.These findings are consistent with previous studies (Augustine & Enyi 2020).The existence of tax knowledge in the form of understanding taxes, knowing the function of taxes, and the basis of tax collection, increases taxpayer compliance.Trust in government shows that with trust in the government in the form of transparency provided, low levels of corruption, and fairness of the taxation system can improve tax compliance.

Conclusion
The objects analysed were the relationship between social media narcissism, tax knowledge, and government trust in tax compliance.The results showed that social media narcissism had no significant effect on tax compliance.Meanwhile, knowledge and tax trust in the government has a significant effect on the level of tax compliance.
Trust in Government has a significant effect on Tax Compliance.These findings indicate that there is no relationship between narcissism on social media and tax compliance.These results provide evidence that tax knowledge and trust in the government have the necessary impact on tax compliance.
The research is one of the few studies on Tax Compliance.The Directorate General of Taxes, as the tax authority in Indonesia, must improve Tax Knowledge by providing clearer and easier to understand information and education.In addition, the government must also implement a fair taxation system for all groups of people.The Indonesian government must also be fair, transparent, and non-corrupt in tax revenues to improve tax compliance.The state tax corruption control apparatus must be modernized and made more effective due to the high incidence of extortion by tax officials from individual taxpayers and intentional misappropriation of tax money by tax officials.The government must do better and not tolerate corruption to increase public trust.
This study has several limitations, such as the survey being conducted only in the city of Jakarta.This may not reflect the general condition of Indonesia.For future research, it is recommended to use a sample of taxpayers from more cities other than Jakarta.Further research can add other variables or analyze the data using other methods.
Model : N = Total Millennial Population in Jakarta in 2021 e = Magnitude of error (percentage) n We compiled a questionnaire based on previous research reflecting the constructs presented in the research model to ensure each measure is valid and reliable.These measurements are Social Media Narcissism (SMN) (Hart et al. 2017), Tax Knowledge (TK) (Susyanti & Askandar 2019), Trust In Government (TIG) (Augustine & Enyi 2020), Tax Compliance (TC) (Augustine & Enyi 2020).Questions were adapted to the context and measured using a five-point Likert scale.Starting from point (

Fig. 1 .
Fig. 1.Inner & Outer Model SEM-PLS was applied to analyze, and SEM hypothesis testing was performed to assess the validity of the theory.Each question shows convergent validity with a Loadings factor greater than 0.7 (Ramayah et al.2018) (see table number 1).Convergent validity can also be seen through the Average Variance Extracted (AVE), which has a value greater than 0.5.Reliability can also be seen through Cronbach Alpha (CA) which is greater Bornman & Ramutumbu, 2019; Batrancea et al. 2019;De Simone et al. 2020).If the tax system is considered unfair, tax noncompliance will increase, whereas if the system is experienced as fair, it can increase trust and increase tax compliance (Al-Zaqeba et al. 2018).

Table 3 .
Hypothesis Results