E3S Web of Conferences 426, 02143 (2023) https://doi.org/10.

1051/e3sconf/202342602143
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The Relationships between Social Media Narcissism, Tax

Knowledge, and Trust in Government on Tax Compliance
Bryan Juliobenedrick1, Draven Davidson1, and Ilham Condro Prabowo 1*
1Accounting Department, Faculty of Economics and Communication, Bina Nusantara University, Jakarta, Indonesia 11480

Abstract. This study examines the effect of narcissistic tendencies in social media, tax knowledge, and
trust in the government on tax compliance. Voluntary tax compliance is necessary for the government
because Indonesia's highest state revenue comes from taxes. But in reality, the tax compliance rate is still
low. This study aimed to examine the factors of social media narcissism, tax knowledge, and trust in the
government toward tax compliance. The sample obtained from the online questionnaire is 100 individual
taxpayers who routinely report Annual Tax Return and have TIN (Taxpayer Identification Number) is the
number given to the taxpayer in tax administration which is used as personal identification of the taxpayer
in carrying out his tax rights and obligations. This study has a limited sample located in the city of Jakarta.
Jakarta is one of the cities that has the largest millennial generation population in Indonesia. Each individual
certainly has different characteristics in each city due to the cultural background of each region. Because
this study only took samples in one city, it certainly cannot provide a broad picture of this research. The
SEM-PLS method was used to analyze the data The results of this study indicate that Social Media
Narcissism has no significant effect on Tax Compliance. Tax Knowledge and Trust in Government have a
significant impact on Tax Compliance.

1 Introduction lifestyle. Flexing is when people flaunt their wealth.

Tax compliance is a problem that has always been a
major issue for governments worldwide. Indonesia is a
country that strongly supports tax revenue. Indonesia's
highest income comes from taxes. The system in
Indonesia is complex. Many people consider the
Indonesian tax system to be unfair. The level of tax
compliance in Indonesia is low due to a lack of trust in
the government, minimal tax knowledge, and the public
perception that there is no reciprocity in paying taxes.
The government needs very obedient taxpayers to
ensure that the government budget is sufficient to carry
out the programs planned for the people.
Currently, social media has become a tool used by
almost everyone in the world to interact and build social
relationships with other people with similar interests,
backgrounds, or connections. Many millennials use their
computers, laptops, and smartphones to check the status
of updates from their friends and family. Because of the
rapid social media growth and much information about
lifestyles seen and become trends. People are forced to
follow that lifestyle (Akram & Kumar 2017). Social
media narcissism is one of the effects of social media.
Narcissism is a relatively stable individual difference
consisting of grandiosity, self-love, and an exaggerated
self-view (Hart et al. 2017). We measure narcissism
levels using the Grandiose Narcissism Scale (GNS).
Social Media is becoming a platform for narcissists to
flaunt their wealth, accomplishments, and hedonic
Usually, they use social media platforms such as
Instagram, Youtube, and Facebook. People who live
hedonistic lifestyles tend to flaunt their lifestyles on
social media. Today, hedonism refers to a way of life
that emphasizes the experience of pleasure, which
narrows a hedonist as someone who tries to maximize
pleasure. The new lifestyle influences a person's level of
maximizing his profit. With high profits, people tend to
avoid taxes (Kangave et al. 2020; Aisyahrani et al.
2020). A narcissist tends to adopt aggressive tax
strategies to increase tax avoidance (García-Meca et al.
2021).
Tax law knowledge is considered important to build
preferences and attitudes towards taxation. Differences
between ideologies, values, attitudes, behavioral
intentions and actions result in an interpretation of
reality from a new perspective. Even if taxpayers
understand the tax system and what the real situation is,
it might also change their attitude towards taxation
(Bornman & Ramutumbu 2019). Lack of tax knowledge
shows that a successful way to prevent tax evasion is to
provide more knowledge and increase knowledge of the
usefulness of taxes paid to the government. Seeing the
contribution made by the government to taxpayers can
increase trust in the government.
Trust in the government can produce positive things,
namely increased tax compliance (Lee & Schachter
2019), (Klein & Robison 2020). Trust in the government

*
Corresponding author: iprabowo@binus.edu

© The Authors, published by EDP Sciences. This is an open access article distributed under the terms of the Creative Commons Attribution License 4.0
(https://creativecommons.org/licenses/by/4.0/).
E3S Web of Conferences 426, 02143 (2023)
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can increase tax compliance levels. Because with trust
in the government, people will believe in what the
government is doing, and the perceived level of justice
increases. Trust in government is entity-based. Trust is
formed before the initiation of social exchange. An
event is classified as fair and unfair based on the beliefs
of the entity (Jimenez & Iyer 2016).
1.1 Objectives
In general, the theoretical and managerial purpose of
this study is to identify individual behavior among
Jakarta millennials towards tax compliance.
Specifically, this study aims to determine the influence
of social media narcissism on tax compliance. Also to
determine the influence between tax knowledge and tax
compliance. And the last is to find out the influence of
trust in government and tax compliance.
2 Literature Review
Tax compliance is defined as the ability and
willingness of taxpayers to comply with tax laws, update
actual income information annually, and pay taxes on
time. Tax compliance is related to behavior and is
strongly influenced by various factors, such as tax
knowledge and trust in the government. The social
media narcissism influence, knowledge of taxation, and
trust in the government are the objectives that will be
discussed in this study.
Social media has become a part of our society. Social
norms and culture have also shifted as a result of the use
of social media. Sharing information and content is now
something that is consumed and needed by the
community. It has changed the way many people
interact, communicate and socialize. Millennials are no
exception. Millennials can now participate in social
discussions, post comments, and pictures, share ideas,
and much more in this day and age. Previous research
has shown that narcissistic people tend to be interested
in using social media. According to the Grandiose
Narcissism Scale (GNS), narcissistic indicators are
classified as an authority (prefers to be responsible),
self-sufficiency (prefers to do things alone rather than in
a group), superiority (the belief that one is better than
the other), arrogance (strong focus on physical
appearance), exhibitionism (acting in a way that attracts
the attention of others), attention, entitlement (the belief
that one deserves special treatment), and exploitative
(willingness to take advantage of others) (Hart et al.
2017).
Social Media Narcissism has now become a culture
where millennials now tend to flaunt their wealth,
achievements, and hedonic lifestyle. Social media is a
medium for millennials. Narcissism and social media
have an impact on millennial knowledge. From a lack of
knowledge, millennials lack education because they see
a hedonic lifestyle. See a luxurious lifestyle, want to find
existence on social media, be the center of attention, and
feel superior. This appears to be meaningful because
social media use allows individuals to express their
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ambitions and show their success to the audience to get
awards and recognition that are highly visible through
positive comments from other social media users.
Narcissists tend to break the rules by acting according to
their will and beliefs. This is against the applicable law.
However, taxes are obligations that must be borne by all
people in a country, including narcissistic individuals.
Violation of the law is a form of disobedience. The
government needs obedient taxpayers to run programs
for the community. Narcissists also have an obligation
to pay taxes, but they tend to be disobedient.
Social media can be a medium for self-gratification
for narcissists. It can be concluded that this triggers a
positive attitude towards the use of social media for
narcissists. (Wojdan et al. 2020), (Hart et al. 2017). This
is against the importance of knowledge because a lack
of attention to knowledge can affect the level of tax
knowledge. Not only does this lacking knowledge of
taxation, but this behavior also affects the level of trust
in the government. Lack of tax knowledge can affect
individual tax compliance because individuals tend to
perceive the applied tax system as unfair and do not
know the basic functions of tax utility. Knowledge of
the law is considered a necessary addition to building
tax preferences and attitudes. Not many analyzes
explicitly consider this, but attitudes towards taxation
are influenced by specific data on tax regulations. Fiscal
knowledge is related to attitudes towards taxation. Tax
behavior is improved by strengthening the
understanding of tax laws (Batrancea et al. 2019).
Because the level of knowledge of taxation and the trust
level in the government is necessary, it will affect tax
compliance (Jimenez & Iyer 2016). Increasing
knowledge, good tax education, and increasing trust in
the government, can increase taxpayer compliance
(Mukhlis & Simanjuntak 2016).
With knowledge of taxation in the behavior of
taxpayers towards the applicable tax system, tax
knowledge indicators can be known by knowing the
general terms of taxation, knowing tax payment
procedures, knowing the functions and uses of TIN, and
knowing tax collection standards (Susyanti & Askandar
2019). The government plays an important role in
improving the welfare of each individual. Therefore the
government establishes a tax system. Trust in
government is necessary so that individuals are willing
to pay taxes voluntarily. Indicators of the level of trust
in the government can be determined by; Individuals
believe that the government establishes a fair taxation
system; Individuals believe that the government is open
and transparent; Individuals believe that the taxes paid
are allocated properly; Individuals believe that the taxes
paid are not corrupted, and Individuals believe that the
government is reliable (Augustine & Enyi 2020). Tax
compliance is the willingness of taxpayers to pay their
taxes. The government provides public services from
taxes received. Therefore individuals must comply with
paying taxes (Batrancea et al. 2019). The indicators of
tax compliance are as follows, paying taxes on time,
paying taxes and reporting taxes accurately, and paying
taxes in the right amount (Mukhlis & Simanjuntak
2016).
E3S Web of Conferences 426, 02143 (2023)
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2.1 The Relation of Social Media Narcissism
towards Tax Compliance
With the lifestyle displayed on social media, some
social media users are taxpayers. The person who pays
the tax must know the purpose of paying the tax.
Knowing the purpose of paying taxes will increase
knowledge of the tax system. The tax system established
by the government is fair (Jimenez & Iyer 2016). Based
on previous research, narcissists are defined as
individuals with a feeling of superiority driven by
exploitative tendencies. Narcissists lack moral
sensitivity, are very aggressive in pursuing what they
believe to be theirs, and feel that they are above the law.
They tend to want to get the maximum benefit for
themselves. Narcissists tend to violate social norms
because they think they are special and the rules don't
apply to them. They also tend to use their authority to
avoid offensive actions and behavior. They tend to
perceive the law under them (Zajenkowski et al. 2018),
(White et al. 2018). Concerning other narcissistic people
who are other taxpayers who tend to have the same
nature, they feel that they have sufficient knowledge of
taxes so that they do not comply with tax laws (Olsen &
Stekelberg 2016).
H1: Social Media Narcissism has a significant effect on
Tax compliance
2.2 The Relation of Tax knowledge towards Tax
Compliance
Based on previous research, narcissistic people tend
to lack knowledge (Wojdan et al. 2020). Tax knowledge
is necessary to know the standards and also to pay taxes.
In general, tax is a mandatory payment to the state made
by its citizens to help the government provide for the
needs of good community life. This payment is made
either directly from income or through indirect means.
The person who pays the tax must know the purpose of
paying the tax. Knowing the purpose of paying taxes
will increase knowledge of the tax system. Concerning
paying taxes, many governments in the country are
struggling to increase revenue through taxes. The reason
that individuals are unwilling to pay taxes is that they do
not respect the applicable tax system (Owusu et al.
2022). Knowledge of the tax system and tax law needs
to be improved so that the willingness to pay taxes is
increased.
Taxes set by the government are fair. Knowledge of
the tax system must be increased again among taxpayers
so that there is no misunderstanding of the tax system
that has been set by the government (Bornman &
Ramutumbu, 2019; Batrancea et al. 2019; De Simone et
al. 2020). If the tax system is considered unfair, tax non-
compliance will increase, whereas if the system is
experienced as fair, it can increase trust and increase tax
compliance (Al-Zaqeba et al. 2018).
H2: Tax Knowledge has a significant effect on Tax
compliance
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2.3 The Relation of Trust in Government
towards Tax Compliance
The taxpayer's willingness to pay taxes is also
factored in the belief in what the taxpayer will pay. If
the taxpayer pays for a good thing and also impacts the
taxpayer, voluntary tax compliance will increase. Trust
is the acceptance of risk. If there is no risk, trust is not
required. Trust will take place in the exchange process
because it accepts the risk it takes. The relationship
between trust and justice shows that trust is a
consequence of justice. With the knowledge of taxes has
a perception of fairness of the tax system. Kim and
Hartner et al. define fairness as a factor that plays an
important role in influencing tax compliance behavior.
Justice refers to a situation where a taxpayer is taxed
according to his ability. Fairness is a good element of
the tax system and is an important element influencing
tax compliance and reporting. If the tax system is
deemed unfair, this can encourage taxpayers to avoid
taxes and implement a less successful tax system.
Therefore, tax justice is highly recognized in the tax
compliance literature (Syatila Che Saruji et al. 2019). In
the belief system in government individuals must
evaluate their trust. The three-factor belief model
(ability, benevolence, and integrity) also comprises
similar affective and cognitive factors. For example,
ability (skills, expertise) is cognitively based, while
virtue (care, kindness) and integrity (truth, morality) are
effective. For trust to develop, exchange partners must
first be judged as trustworthy (Jimenez & Iyer 2016).
Trust in government can develop from profitable
transactions with individuals. Tax compliance is based
on a system of fairness and tax complexity, government
reliability and efficiency, good rule of law, and minimal
institutional corruption. People feel more aware of
paying taxes when the quality of institutional trust is
high. If the government agency is deemed incompetent,
personally, the taxpayer will refuse to pay taxes
(Augustine & Enyi 2020), (Jimenez & Iyer 2016).
H3: Trust in Government has a significant effect on Tax
Compliance
3 Methods
In this study, quantitative methods are used to
emphasize objective measurement. Statistical,
mathematical, or numerical analysis of the data
collected through questionnaires was also conducted to
find out the millennial perspective on tax compliance.
The sampling technique used is non-probability
sampling. The researcher determines the criteria for
respondents who will be used as research samples,
including millennial respondents who have a TIN and
routinely report SPT. The profile of the respondents that
we use are millennials consisting of years born from
1982 to 2002 (Elam et al. 2007). Questionnaires were
distributed online, and the number of samples used was
100 samples. The determination of the number of these
models used the Slovin Model. Slovin's Model is a
formula for calculating the minimum number of samples
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if the behavior of a population is not known with
certainty.
Slovin Model :
N = Total Millennial Population in Jakarta in 2021
e = Magnitude of error (percentage)
n = Slovin Sample
N 4. Data Collection
n=
1 + Neଶ
4,327,942
n=
1 + (4,327,942) (0.1)ଶ
n = 99.9976
We compiled a questionnaire based on previous
research reflecting the constructs presented in the
research model to ensure each measure is valid and
reliable. These measurements are Social Media
Narcissism (SMN) (Hart et al. 2017), Tax Knowledge
(TK) (Susyanti & Askandar 2019), Trust In Government
(TIG) (Augustine & Enyi 2020), Tax Compliance (TC)
(Augustine & Enyi 2020). Questions were adapted to the
context and measured using a five-point Likert scale.
Starting from point (1) means strongly disagree, to
strongly agree in point (5). Structural Equation
Modeling (SEM) with Partial Least Squares (PLS)
approach was used to analyze primary data. SEM-PLS
gy for structural equation
is a methodology q modelingg that
Fig. 1. Inner & Outer Model
SEM-PLS was applied to analyze, and SEM
hypothesis testing was performed to assess the validity
of the theory. Each question shows convergent validity
with a Loadings factor greater than 0.7 (Ramayah et al.
2018) (see table number 1). Convergent validity can also
be seen through the Average Variance Extracted (AVE),
which has a value greater than 0.5. Reliability can also
be seen through Cronbach Alpha (CA) which is greater
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allows the estimation of advanced causal relationships
in path models with latent variables. PLS is effective
when many indicators need to be considered, but only a
small sample is available. In addition, PLS makes no
assumptions about the distribution of variables, provides
optimal prediction accuracy, is durable, and is strong
against multicollinearity.
Primary data collected from questionnaires were
used in this study. Questionnaires were distributed to
100 respondents with the criteria of having a TIN and
routinely reporting SPT. Of the 100 respondents, 43
were female and 57 were male. 30% of all respondents
are aged 30-34 years, 20% are aged 35-39 years, and the
highest age is 40-44 years with a total of 11%.
Respondents with the most professions are
entrepreneurs (48%) and private employees (28%).
5 Results and Discussion
5.1 Results
SEM-PLS consists of an Inner Model and Outer
Model. The inner model is a structural model that shows
a causal relationship between latent variables. The outer
Model is a measurement model that aims to specify the
relationship between latent variables and their
indicators.
than 0.7, and Composite Reliability (CR) which is
higher than 0.7 (Ramayah et al. 2018).
Discriminant Validity is part of the outer model. To
meet the requirements of discriminant validity, there is
a condition, which it is the result of a loading factor
greater than the cross-loading factor. Table 2 shows the
load factor value is greater than the cross-loading factor.
It can be concluded that each variable has good
discriminant validity.
E3S Web of Conferences 426, 02143 (2023) https://doi.org/10.1051/e3sconf/202342602143
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Table 1. Convergent Validity & Reliability Results.

Variables Mean SD Loadings AVE CR CA

Social Media Narcissism (SMN) 0.641 0.961 0.962

Tax Knowledge (TK) 0.678 0.894 0.846

TK1 4.150 0.622 0.814
TK2 4.050 0.684 0.839
TK3 4.130 0.702 0.782
TK4 4.130 0.730 0.858

Trust in Government (TIG) 0.805 0.954 0.940

TIG1 3.230 1.057 0.886
TIG2 3.170 1.049 0.917
TIG3 3.030 1.053 0.906
TIG4 2.810 1.155 0.885
TIG5 2.930 1.079 0.891

Tax Compliance (TC) 0.811 0.955 0.942

TC1 3.530 1.072 0.856
TC2 3.540 1.108 0.898
TC3 3.590 1.021 0.906
TC4 3.470 1.034 0.936
TC5 3.580 1.133 0.905

Table 2. Discriminant Validity.

SMN TC TIG TK
SMN 0,800
TC 0,334 0,901
TIG 0,274 0,580 0,897
TK 0,401 0,529 0,378 0,824

Table 3, with bootstrapping calculations and a
significant value of 0.05. R2 is used to see how much
influence the independent variable has on the dependent
variable. Based on the coefficient of determination
results in Table 3, the R2 value is 0.454 (45.4%). These
results mean that the ability of the independent variable
in this study affects the dependent variable by 0.454
(45.4%), while the remaining 54.6% (1 - 0.454).
Described by variables other than the independent
variable. The use of F2 is to determine whether the effect
of an exogenous variable on an endogenous variable is
classified as small, medium, or large. Table 3 shows the
results of F2 Social Media Narcissism on Tax
Compliance has a small effect (”F2 < 0.15), Tax
Knowledge on Tax Compliance has a medium effect
 ”  )2 < 0.35), and Trust in Government on Tax
Compliance has a medium effect ”)2 < 0.35). Q2
is calculated using a blindfolding procedure, which is
used to measure how well the path model can predict the
original data values. Table 3 shows the value (Q2 •
it can be concluded that Social Media Narcissism, Tax
Knowledge, and Trust in Government have large
predictive relevance to Tax Compliance. T statistics are
used to test the truth of the hypothesis in the study.
Hypothesis testing with = 5% and df (degree of
freedom) = 96 (100 – 4) with t value = 1.98. The results
show that Social Media Narcissism on Tax Compliance
(T Statistics <1.98) does not have a significant effect.
Thus H1 is rejected. Meanwhile, Tax Knowledge on Tax
Compliance (T Statistics > 1.98) and Trust in
Government on Tax Compliance (T Statistics > 1.98)
had a significant effect. Thus H2 and H3 were accepted.

Table 3. Hypothesis Results

Original R2 F2 Q2 Sample Mean Standard T Results
Sample Deviation Statistics

SMN -> TC 0.082 0.010 0.112 0.103 0.801 Not Supported

TK -> TC 0.333 0.155 0.315 0.109 3.071 Supported
TIG -> TC 0.431 0.285 0.437 0.075 5.742 Supported
TC 0.454 0.351

5.2 Discussion social media narcissism has no significant effect on tax

compliance. This result has never been examined by
Based on the findings (see Table 3), 2 of the 3 previous research on narcissistic individuals on tax
hypotheses were confirmed. Hypothesis 1 states that compliance. However, previous studies have not found

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similar research on the effect of social media narcissism
on tax compliance.
Hypothesis 2 proposes that tax knowledge has a
significant effect on tax compliance. These findings are
consistent with previous studies (Owusu et al. 2022),
(De Simone et al. 2020), (Bornman & Ramutumbu
2019). Hypothesis 3 proposes that trust in government
has a significant effect on tax compliance. These
findings are consistent with previous studies (Augustine
& Enyi 2020). The existence of tax knowledge in the
form of understanding taxes, knowing the function of
taxes, and the basis of tax collection, increases taxpayer
compliance. Trust in government shows that with trust
in the government in the form of transparency provided,
low levels of corruption, and fairness of the taxation
system can improve tax compliance.
6. Conclusion
The objects analysed were the relationship between
social media narcissism, tax knowledge, and
government trust in tax compliance. The results showed
that social media narcissism had no significant effect on
tax compliance. Meanwhile, knowledge and tax trust in
the government has a significant effect on the level of
tax compliance.
Trust in Government has a significant effect on Tax
Compliance. These findings indicate that there is no
relationship between narcissism on social media and tax
compliance. These results provide evidence that tax
knowledge and trust in the government have the
necessary impact on tax compliance.
The research is one of the few studies on Tax
Compliance. The Directorate General of Taxes, as the
tax authority in Indonesia, must improve Tax
Knowledge by providing clearer and easier to
understand information and education. In addition, the
government must also implement a fair taxation system
for all groups of people. The Indonesian government
must also be fair, transparent, and non-corrupt in tax
revenues to improve tax compliance. The state tax
corruption control apparatus must be modernized and
made more effective due to the high incidence of
extortion by tax officials from individual taxpayers and
intentional misappropriation of tax money by tax
officials. The government must do better and not
tolerate corruption to increase public trust.
This study has several limitations, such as the survey
being conducted only in the city of Jakarta. This may not
reflect the general condition of Indonesia. For future
research, it is recommended to use a sample of taxpayers
from more cities other than Jakarta. Further research can
add other variables or analyze the data using other
methods.
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