Enhancing Tax Awareness and Tax Knowledge among Future Taxpayers: A Study on the Effect of Embedding Technology in Teaching and Learning

Abstract

The outbreak of the COVID-19 pandemic has significantly reshaped learning practices. The use of social media technology in higher education has been shown to empower teaching and learning, particularly in complementing conventional teaching approaches in the classroom. The change in norms in post-pandemic teaching has led many institutions, including higher education institutions, to realize the benefits of using technology as a teaching tool. This study investigates the effect of embedding technology into tax education, particularly on students’ tax awareness and tax knowledge. The study used an experimental research design where pre- and post-data of control and experimental groups were collected and analyzed accordingly. This experimental study divided 160 students randomly into two classrooms, which used different teaching and learning approaches. Findings highlight that the use of technology through YouTube videos as a complementary method in teaching and learning demonstrated a more significant improvement in tax awareness and knowledge compared to the conventional method. The results proved that there is a significant difference in students’ tax awareness between the two groups, where the technology-embedding approach shows a better tax awareness level compared to the conventional method. The level of students’ tax knowledge for the technology-embedding approach shows a better result and improvement compared to the conventional method, even though the result fails to prove a significant difference. Overall, findings highlight a substantial positive impact on students’ tax awareness and knowledge, particularly when compared to a control group that learns in a conventional method.