Social Network Analysis: How Twitter Social Media Used in Raising Tax Awareness During the COVID-19 Pandemic

Abstract

This study analyzes how Twitter social media affects the invitation to pay taxpayers through Social Network Analysis. Taxes have an essential role in the country’s development so that the income from the tax sector can help increase state revenues. This research method uses qualitative analysis with the type of data obtained by this study using secondary data sourced from Twitter social media with the hashtag #PajakKitaUntukKita and official government documents related to the results of the APBN and Taxpayer reports in the 2020–2021 period. Data analysis visualization was carried out with the help of Nvivo 12 Plus software, especially the Twitter Sociogram dataset tool and Netlytics, to identify research variables. The results of the analysis show that; 1) Dissemination of information carried out by the Directorate General of Taxes is very intensive, dominantly carried out by the Twitter social media account @DitjenPajakRI; 2) The results of the information response to #PajakKitaUntukKita which is shown by the dominant users’ responses to government agencies, while the private sector and the community have a low response rate 3) The hashtag #PajakKitaUntukkita as a Campaign in increasing taxpayer awareness carried out by the Directorate General of Taxes has not run optimally in providing a significant influence on taxpayer awareness but is quite good at providing information and education related to taxes.