Penggunaan Instagram sebagai Media Komunikasi dalam Meningkatkan Kesadaran Wajib Pajak

Abstract

The realization of revenue in 2018 2019 has not been able to reach the tax revenue target as expected by KPP Pratama Medan Polonia, however, in 2020 2021 the realization of tax revenue has increased. The problem in this research is that there are still many taxpayers who have not paid their taxes, many taxpayers are reluctant to pay and report their tax returns on time and this has an impact on tax revenues at KPP Pratama Medan Polonia. The reason the tax revenue target at KPP Pratama Medan Polonia was not achieved was because there wer e still many taxpayers who did not understand taxation in Indonesia. This research aims to analyze the use of social media in increasing awareness of taxpayer compliance by using Instagram social media as a moderating variable. The research was conducted on individual taxpayers registered at the Medan Polonia Pratama Tax Service Office. The data used in this research is primary data obtained from respondents who filled out questionnaires that were distributed and a sample of 52 respondents was taken. Based on the results of the research conducted, it was concluded that the use of Instagram social media has a significant effect on taxpayer awareness.