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 educat...

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Main Author: Azizi, Mamat
Format: Thesis
Language:eng
eng
Published: 2024
Subjects:
Online Access:https://etd.uum.edu.my/11415/1/s831481_01.pdf
https://etd.uum.edu.my/11415/2/s831481_02.pdf
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spelling my-uum-etd.114152024-10-27T00:57:56Z Determinants of the Acceptance of Social Media as a Medium for Tax Education Among Salaried Earners in Selangor 2024 Azizi, Mamat Mat Udin, Noraza College of Business (COB) College of Business T58.5-58.64 Information technology 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. 2024 Thesis https://etd.uum.edu.my/11415/ https://etd.uum.edu.my/11415/1/s831481_01.pdf text eng 2027-05-31 staffonly https://etd.uum.edu.my/11415/2/s831481_02.pdf text eng public other masters Universiti Utara Malaysia
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Mat Udin, Noraza
topic T58.5-58.64 Information technology
spellingShingle T58.5-58.64 Information technology
Azizi, Mamat
Determinants of the Acceptance of Social Media as a Medium for Tax Education Among Salaried Earners in Selangor
description 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.
format Thesis
qualification_name other
qualification_level Master's degree
author Azizi, Mamat
author_facet Azizi, Mamat
author_sort Azizi, Mamat
title Determinants of the Acceptance of Social Media as a Medium for Tax Education Among Salaried Earners in Selangor
title_short Determinants of the Acceptance of Social Media as a Medium for Tax Education Among Salaried Earners in Selangor
title_full Determinants of the Acceptance of Social Media as a Medium for Tax Education Among Salaried Earners in Selangor
title_fullStr Determinants of the Acceptance of Social Media as a Medium for Tax Education Among Salaried Earners in Selangor
title_full_unstemmed Determinants of the Acceptance of Social Media as a Medium for Tax Education Among Salaried Earners in Selangor
title_sort determinants of the acceptance of social media as a medium for tax education among salaried earners in selangor
granting_institution Universiti Utara Malaysia
granting_department College of Business (COB)
publishDate 2024
url https://etd.uum.edu.my/11415/1/s831481_01.pdf
https://etd.uum.edu.my/11415/2/s831481_02.pdf
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