Determinants of the Acceptance of Social Media as a Medium for Tax Education Among Salaried Earners in Selangor

The medium of teaching and learning has been changed with the rise of technology of which social media has become an effective way in delivering information and learning. Thus, it is also affected how tax authority such as the Inland Revenue Board of Malaysia (IRBM) can use this technology in educating people about tax and
disseminate information that does not restricted by geographical limits. The attractiveness of social media platforms can provide communication in a real-time as compared to traditional methods. This study is underpinned by the Unified Theory of Usage and Acceptance of Technology (UTAUT) theory with some modifications. This study empirically investigates the performance expectancy, effort expectancy, social influence and facilitating Condition that was found to be appropriate choice for meeting the objectives of the study particularly on the acceptance of social media as a medium for tax education. A total of 750 questionnaires were distributed that yielded 385 usable questionnaires. The results reveal that there is a positive relationship between performance expectancy, effort expectancy and social influence with the
acceptance of social media as a medium for tax education while the facilitating conditions has no significant relationship with the acceptance of social media as a medium for tax education. This study concludes that social media has the potential to serves as an efficient medium for delivering tax education. Several strategic
recommendations can be use by the tax authority in order to improve taxpayers’ education and compliance as the digital ecosystem continues to undergo transformation. This study also highlights several limitations and suggests future studies that can be conducted in this area.