Pengaruh Promosi Media Sosial dan Engagement Terhadap Peningkatan Kesadaran Wajib Pajak di Provinsi Papua Barat Daya

Rizal Mony, Pahmi Pahmi, Wa Ode Likewati, Amiruddin Amiruddin

Sari


Penelitian ini bertujuan menganalisis pengaruh promosi media sosial dan engagement terhadap peningkatan kesadaran wajib pajak di Provinsi Papua Barat Daya. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 wajib pajak yang dipilih menggunakan teknik sampel jenuh. Data dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS. Variabel penelitian meliputi promosi media sosial (X₁) dan engagement (X₂) sebagai variabel independen serta kesadaran wajib pajak (Y) sebagai variabel dependen. Hasil penelitian menunjukkan bahwa promosi media sosial berpengaruh positif dan signifikan terhadap kesadaran wajib pajak dengan koefisien regresi 0,447 dan signifikansi 0,000 < 0,05, sedangkan engagement tidak berpengaruh signifikan dengan koefisien regresi 0,055 dan signifikansi 0,460 > 0,05. Secara simultan, kedua variabel berpengaruh signifikan terhadap kesadaran wajib pajak dengan nilai F hitung 18,284 dan signifikansi 0,000 < 0,05. Kontribusi kedua variabel sebesar 27,4%, sedangkan 72,6% dipengaruhi oleh faktor lain di luar model penelitian. Temuan ini menunjukkan pentingnya optimalisasi strategi promosi media sosial dan evaluasi pendekatan engagement untuk meningkatkan kesadaran pajak masyarakat.

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Referensi


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DOI: https://doi.org/10.37531/mirai.v11i1.11908

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