Social Media Engagement on TikTok and Digital Tax Compliance: The Mediating Role of Tax Morale

Research Aims: This study examines how engagement with tax-related content on TikTok influences digital tax compliance, with tax morale as a mediating variable. Design/methodology/approach: A quantitative approach was applied using survey data from 150 active taxpayers in Indonesia. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Research Findings: Social media engagement on TikTok does not directly affect digital tax compliance but significantly enhances tax morale, which in turn increases compliance. This demonstrates a full mediation effect of tax morale. Theoretical Contribution/Originality: The study extends the Theory of Planned Behavior by highlighting the moral pathway through which social media engagement translates into compliant behavior in digital tax systems. Research limitation and implication: This study focuses on Indonesian TikTok users; future research should compare different social media platforms or integrate additional psychological factors. Practically, tax authorities are encouraged to design moral-based, engagement-driven campaigns to strengthen digital tax compliance.