American Journal of Humanities and Social Sciences Research (AJHSSR) 2023 AJHSSR Journal Page | 127 American Journal of Humanities and Social Sciences Research (AJHSSR) e-ISSN :2378-703X Volume-07, Issue-01, pp-127-133 www.ajhssr.com Research Paper Open Access The Effect of Subjective Norms, Social Media Education, and Taxpayer Awareness on Taxpayer Compliance with Social Media Users Jihan Rifdah 1 , Ni Luh Supadmi 2 12 (Faculty of Economics and Business, Udayana University, Indonesia) ABSTRACT: Taxpayer compliance is a condition in which the taxpayer obeys and fulfills all of his tax obligations in accordance with the applicable tax regulations. This study aims to analyze the effect of subjective norms, social media, and also taxpayer awareness on taxpayer compliance with social media users. The data collected in this study used a questionnaire via google form with a survey method. This research was conducted on the social media of the Directorate General of Taxes. The sample was determined by probability sampling with the purposive sampling method, with calculations using the Slovin formula. Based on the results of the sample calculation with this method, a sample of 100 respondents who are taxpayers who use social media and follow the Directorate General of Taxes' accounts on Twitter, Instagram, and also TikTok is obtained. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that subjective norms, social media, and taxpayer awareness have a positive effect on taxpayer compliance. KEYWORDS : Subjective Norms, Social Media, Taxpayer Awareness, and Compliance I. INTRODUCTION According to data from the Ministry of Finance of the Republic of Indonesia (Ministry of Finance) that in 2021 approximately 53 percent of state spending is financed by taxes, but in reality, the realization of SPT submissions in Indonesia has never reached 100 percent. The government is trying to do various ways to improve taxpayer compliance in order to increase revenue from the tax sector. Tax is the main pillar for national economic development because development in Indonesia is very dependent on the amount of tax received each year, but in fact, the problem that often occurs in the world of taxation is the low level of taxpayer compliance, because according to data from the Directorate General of Taxes, the Ministry of Finance in In 2021, there are 49.82 million registered taxpayers but only around 12 million taxpayers reporting Annual Tax Returns (SPT), this data shows that the number of registered taxpayers is not proportional to the actual number of SPT submissions (Balqis and Rusdi 2020). Taxpayers will be called obedient if the taxpayer can fulfill and comply with their obligations according to existing regulations (Yuliani and Setyaningsih 2020). Many factors influence taxpayers to become disobedient, one of which is the existence of social pressure that influences taxpayer behavior, social pressure is the direct impact of people around an individual that causes a person to change behavior and attitudes. The result of social pressure that is usually obtained and felt can produce individual perceptions in deciding whether they want to do or not want to do a certain action or what is commonly called subjective norm (Surianto 2020). If the taxpayer is in a social environment that obeys rules such as considering paying taxes is an obligation and responsibility as an obedient citizen, it will encourage and influence the level of taxpayer compliance to become higher in complying with its obligations due to these external factors (ChanasiaHerlambang 2017). Taxpayer perceptions that are affected by social pressure do not only come from the surrounding environment or the real world, but can also come from cyberspace (Balqis and Rusdi 2020). At present the use of social media as a forum for educating taxpayers is not only carried out by the Directorate General of Taxes, but many accounts that are not managed by the government have also taken part in tax counseling. Another advantage of using social media is that it can disseminate information and can educate about taxation which can be accessed directly by all people in Indonesia throughout the country (Wardhani, Kristina, and Adi 2020). The use of education on social media does not only have a positive impact but can also have a negative impact on taxpayers, because many researchers have found that many people comment negatively in the comments column on accounts that provide education about taxation. Most of these negative comments are