Pengawasan Digital dan Sosial Media Tax Shaming dalam Membentuk Kepatuhan Pajak Sukarela

Astrid Faradisty; Sinta Ramaiyanti; Fitri Humairoh; Mida Aprilina Tarigan

doi:10.37859/jae.v16i1.11453

Authors

Astrid Faradisty Universitas Riau
Sinta Ramaiyanti Universitas Riau
Fitri Humairoh Universitas Riau
Mida Aprilina Tarigan Universitas Riau

DOI:

https://doi.org/10.37859/jae.v16i1.11453

Keywords: digital panopticon, cancel culture, tax shaming, voluntary compliance, generation z

Abstract

This research examines the influence of digital tax oversight and social media tax shaming on the voluntary tax compliance of Generation Z in IndonesiaEmploying a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 207 Generation Z respondents via online questionnaires using a 1-4 Likert scale. The results indicate that digital tax oversight has a positive and significant effect on voluntary compliance. Crucially, social media tax shaming exhibits a higher t-statistic value than formal oversight, suggesting that Generation Z is more susceptible to social pressure from digital communities than to formal authority threats. Theoretically, this study extends the Slippery Slope Framework by integrating horizontal monitoring as a new determinant of tax morality. Practically, the tax authority is advised to adopt digital reputation-based communication strategies to engage younger taxpayers.

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