Tax Knowledge and The Role of Instagram on Students' Perception of Tax Payment Compliance Motor Vehicle

Abstract

Motor vehicle tax is an important source of Regional Original Revenue (Pendapatan Asli Daerah/PAD) in Indonesia and contributes significantly to regional development. However, despite the growing number of registered motor vehicles, tax compliance remains relatively low. As prospective taxpayers, students are expected to develop positive perceptions of tax compliance through adequate tax knowledge and access to digital tax education. Instagram, as a widely used social media platform among young adults, provides an effective medium for disseminating tax-related information. This study aims to analyze the influence of tax knowledge and the role of Instagram on the perceptions of eighth-semester Management students at Universitas Bina Bangsa regarding motor vehicle tax compliance. A quantitative approach with a survey method was employed. Data were collected from 229 respondents selected using purposive sampling through structured questionnaires. Data analysis included descriptive statistics, multiple linear regression, t-tests, F-tests, and the coefficient of determination using IBM SPSS Statistics Version 30. The results show that tax knowledge has a positive and significant effect (t =4,310; Sig.= <0,001) and Instagram social media also has a positive and significant effect (t = 8,475; Sig. = <0,001). Simultaneously, both variables significantly affect students' perceptions (F = 59,721; Sig. = <0,001) with an Adjusted R Square of 0,340, explaining 34% of the variance. The study concludes that improving tax knowledge and optimizing Instagram as an educational medium contribute to more positive student perceptions of motor vehicle tax payment compliance.