DIGITAL LITERACY MODERATES THE INFLUENCE OF TAX EDUCATION THROUGH DGT RI INSTAGRAM ON TAX KNOWLEDGE

Objective: Advances in information technology have changed many parts of life, including the tax system. This study examines how tax education on the DGT RI Instagram account can improve tax knowledge among people in Malang City and whether digital literacy affects this relationship. Method: The research used a quantitative method, Partial Least Squares Structural Equation Modeling (PLS-SEM), and included 100 respondents. Results: The results show that tax education through DGT RI’s Instagram positively affects tax knowledge. This suggests that using digital strategies for tax education is effective, and digital literacy does not influence the link between tax education and tax knowledge. Novelty: The study provides evidence on the effectiveness of Instagram-based tax education in improving tax knowledge and highlights that digital literacy does not affect the relationship between tax education and tax knowledge.