et al., 2016). These insights are especially important in the context of tax education, an area where the
application of innovative and technology-enhanced teaching tools remains relatively underexplored.
As education continues to evolve in a technology-driven environment, the inclusion of digital platforms, such
as YouTube, offers promising potential to enhance learning outcomes and foster awareness of real-world
financial issues, including taxation. While the present study establishes the effectiveness of YouTube as a
supplementary learning tool, further empirical investigation and validation are essential to fully realize its
transformative potential in the context of tax education. Furthermore, future research can be enriched by
integrating additional social media platforms, interactive quizzes, or collaborative activities to increase
engagement and improve learning outcomes. A comparative analysis can be conducted to identify factors that
influence student motivation and satisfaction. Due to the reliance on self-reported survey questionnaires,
which may introduce response bias, as students could overestimate their understanding or engagement, future
studies can be conducted by employing mixed-methods approaches, such as focus groups or interviews, which
may provide deeper insights into students’ learning experiences and perceptions.
ACKNOWLEDGEMENT
This work was supported by the Skim Geran Penyelidikan Dalaman UPTM (URGS) Sesi 01/2023: Universiti
Poly-Tech Malaysia.
REFERENCES
1. Alebaikan, R., & Troudi, S. (2010). Blended learning in Saudi universities: Challenges and
perspectives. Research in Learning Technology, 18, 49–59.
2. Alon, I., & Herath, R. K. (2014). Teaching international business via social media projects.
3. Journal of Teaching in International Business, 25, 44–59.
4. Artal-Sevil, J. S., Romero-Pascual, E., & Artacho-Terrer, J. M. (2015). Blended-learning: New trends
and experiences in higher education. In ICERI2015 Proceedings (pp. 7761- 7771). IATED.
5. Barczyk, C. C., & Duncan, D. G. (2012). Social networking media: An approach for the teaching of
international business. Journal of Teaching in International Business, 23(2), 98-122.
6. Clifton, A., & Mann, C. (2011). Can YouTube enhance student nurse learning? Nurse Education
Today, 31(4), 311–313.
7. Dupuis, J., Coutu, J., & Laneuville, O. (2013). Application of linear mixed-effect models for the
analysis of exam scores: Online video associated with higher scores for undergraduate students with
lower grades. Computers & Education, 66, 64-73.
8. Fleck, B. K., Beckman, L. M., Sterns, J. L., & Hussey, H. D. (2014). YouTube in the classroom:
Helpful tips and student perceptions. Journal of Effective Teaching, 14(3), 21-37.
9. Graham, A., Toon, I., Wynn-Williams, K., & Beatson, N. (2017). Using ‘nudges’ to encourage student
engagement: An exploratory study from the UK and New Zealand. The International Journal of
Management Education, 15(2), 36–46.
10. Hudin, N. S., Hudin, N. S., & Abdul Aziz, N. A. (2020). The influence of high academic achievers’
social media usage and types of social media content on students’ learning: A conceptual framework.
Universal Journal of Educational Research, 8(3A), 85-90.
11. Hudin, N. S., & Hudin, N. S. (2020). Social media and high academic achievers' learning experiences.
International Journal of Innovation, Creativity and Change, 11(10), 130- 142.
12. Korr, J., Derwin, E. B., Greene, K., & Sokoloff, W. (2012). Transitioning an adult-serving university to
a blended learning model. The Journal of Continuing Higher Education, 60(1), 2-11.
13. Junco, R., & Cotten, S. R. (2012). No, A 4 U: The relationship between multitasking and academic
performance. Computers & Education, 59(2), 505–514.
14. Johnson, C. I., & Mayer, R. E. (2009). A testing effect with multimedia learning. Journal of
Educational Psychology, 101(3), 621.
15. Malaysian Ministry of Education (KPM). (2015). Pelan Pembangunan Pendidikan Malaysia 2015-2025
(Higher Education).
16. Manca, S., & Ranieri, M. (2016). Yes, for sharing, no for teaching!”: Social media in academic
practices. The Internet and Higher Education, 29, 63–74.