International Journal of Research and Innovation in Social Science (IJRISS) | Volume V, Issue XII, December 2021 | ISSN 2454–6186

Persuasive Communication of Indonesian Government for Tax Compliance Gaining During the COVID-19 Pandemic: Study on Message Posted at Instagram Account @DitjenPajakRI

Santi Maria Indah Setyawati, Andre Noevi Rahmanto, Ign. Agung Satyawan
Communication Management, Sebelas Maret University, Indonesia

Abstract: This paper aims to identify the communication strategies used by the Government of Indonesia for tax compliance gaining through a persuasive message posted on Instagram account @DitjenPajakRI during the COVID-19 pandemic. The data used in this study were all messages posted on Instagram @DitjenPajakRI from March 16th to June 11th, 2020. During that period, Government has the policy to stop all face-to-face tax services at the Tax Office due to COVID-19. The study was conducted using descriptive qualitative methods to describe the persuasive communication strategies by the government which was identified based on Compliance Gaining Theory developed by Marwell & Schmitt (1967). The study showed that the government used a combination of the following strategies: liking, promising, threatening, making moral appeals, and showing expertise about positive outcomes strategies. The mixed strategies implemented by Government in producing persuasive message aims to encourage tax compliance during the COVID-19 pandemic.

Keywords: Compliance Gaining, Communication, Government, Persuasive, Instagram, Tax Compliance

I. INTRODUCTION

During the COVID-19 pandemic, the Indonesian Government makes a policy to temporarily close the direct tax service in Integrated Service Place of Tax Office throughout Indonesia. This policy has been valid since March 16th, 2020 and it is extended up to June 11th, 2020. This government policy caused the service and tax information provision cannot be directly conducted [1], [2].
Termination of face-to-face tax service during the Covid-19 pandemic has the potential to trigger a decrease in the taxpayer compliance rate. In that limited condition, the Indonesian Government keeps trying to increase taxpayer compliance by appealing to the taxpayers to stay tax compliant. The appeal is conducted by spreading the message of tax compliance through social media platforms.

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