Empowering and sustaining government tax revenue through tax information on social media in Malaysia

Sustainable government tax revenue plays a significant role in many developing countries, especially in the current economic situation. In today’s digital age, people increasingly turn to social networks for information and assistance, leading to essential considerations about how these platforms ma...

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Main Authors: Mohd Allif Anwar Abu Bakar, Nelson Lajuni, Sharifah Milda Amirul, Saizal Pinjaman
Format: Article
Language:English
Published: Universiti Malaysia Sabah 2024
Subjects:
Online Access:https://eprints.ums.edu.my/id/eprint/42867/1/FULL%20TEXT.pdf
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author Mohd Allif Anwar Abu Bakar
Nelson Lajuni
Sharifah Milda Amirul
Saizal Pinjaman
author_facet Mohd Allif Anwar Abu Bakar
Nelson Lajuni
Sharifah Milda Amirul
Saizal Pinjaman
author_sort Mohd Allif Anwar Abu Bakar
collection UMS
description Sustainable government tax revenue plays a significant role in many developing countries, especially in the current economic situation. In today’s digital age, people increasingly turn to social networks for information and assistance, leading to essential considerations about how these platforms may influence behaviour. This study aims to create a conceptual framework for the effect of tax information on social media towards tax revenue in Malaysia. Three constructs of tax information via social media were considered: Tax Information Availability (TIA), Tax Informational Quality (TIQ) and Tax Informational Influence (TII). The proposed framework may aid future research by offering a systematic means of evaluating taxin formation on social media as a determinant of influencing tax revenue. The framework may also provide measures to sustain government revenue and determine how tax authorities can design targeted social media outreach programs to better comprehend taxpayer compliance behaviour. This study offers an appropriate mechanism of social media variables as a factor of tax revenue for further analysis and discussion.
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spelling ums.eprints-428672025-02-13T06:43:13Z https://eprints.ums.edu.my/id/eprint/42867/ Empowering and sustaining government tax revenue through tax information on social media in Malaysia Mohd Allif Anwar Abu Bakar Nelson Lajuni Sharifah Milda Amirul Saizal Pinjaman HC94-1085 By region or country HJ2240-5908 Revenue. Taxation. Internal revenue Sustainable government tax revenue plays a significant role in many developing countries, especially in the current economic situation. In today’s digital age, people increasingly turn to social networks for information and assistance, leading to essential considerations about how these platforms may influence behaviour. This study aims to create a conceptual framework for the effect of tax information on social media towards tax revenue in Malaysia. Three constructs of tax information via social media were considered: Tax Information Availability (TIA), Tax Informational Quality (TIQ) and Tax Informational Influence (TII). The proposed framework may aid future research by offering a systematic means of evaluating taxin formation on social media as a determinant of influencing tax revenue. The framework may also provide measures to sustain government revenue and determine how tax authorities can design targeted social media outreach programs to better comprehend taxpayer compliance behaviour. This study offers an appropriate mechanism of social media variables as a factor of tax revenue for further analysis and discussion. Universiti Malaysia Sabah 2024 Article NonPeerReviewed text en https://eprints.ums.edu.my/id/eprint/42867/1/FULL%20TEXT.pdf Mohd Allif Anwar Abu Bakar and Nelson Lajuni and Sharifah Milda Amirul and Saizal Pinjaman (2024) Empowering and sustaining government tax revenue through tax information on social media in Malaysia. Journal of BIMP-EAGA Regional Development, 10 (1). pp. 1-5. ISSN 2232-1055 https://doi.org/10.51200/jberd.v10i1
spellingShingle HC94-1085 By region or country
HJ2240-5908 Revenue. Taxation. Internal revenue
Mohd Allif Anwar Abu Bakar
Nelson Lajuni
Sharifah Milda Amirul
Saizal Pinjaman
Empowering and sustaining government tax revenue through tax information on social media in Malaysia
title Empowering and sustaining government tax revenue through tax information on social media in Malaysia
title_full Empowering and sustaining government tax revenue through tax information on social media in Malaysia
title_fullStr Empowering and sustaining government tax revenue through tax information on social media in Malaysia
title_full_unstemmed Empowering and sustaining government tax revenue through tax information on social media in Malaysia
title_short Empowering and sustaining government tax revenue through tax information on social media in Malaysia
title_sort empowering and sustaining government tax revenue through tax information on social media in malaysia
topic HC94-1085 By region or country
HJ2240-5908 Revenue. Taxation. Internal revenue
url https://eprints.ums.edu.my/id/eprint/42867/1/FULL%20TEXT.pdf
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AT sharifahmildaamirul empoweringandsustaininggovernmenttaxrevenuethroughtaxinformationonsocialmediainmalaysia
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