UPSI Digital Repository (UDRep)
Start | FAQ | About

QR Code Link :

Type :article
Subject :HF Commerce
Main Author :Siti Fatimah Abdul Rashida
Additional Authors :Norul Syuhada Abu Hassana
Ainol Basirah Abdul Wahab
Title :The use of YouTube as a supplementary method in tax teaching and learning its impact on tax awareness and knowledge
Place of Production :Tanjong Malim
Publisher :Fakulti Pengurusan dan Ekonomi
Year of Publication :2023
Corporate Name :Universiti Pendidikan Sultan Idris

Abstract : Universiti Pendidikan Sultan Idris
This study investigates the impact of integrating YouTube videos as a supplementary teaching method in tax education, focusing on enhancing awareness and knowledge of tax-related subjects. The research involved 96 second-year students pursuing a Bachelor’s degree in Accounting at the Faculty of Economics and Management, Universiti Kebangsaan Malaysia (UKM). The study uses an experimental research design where pre and post-data of control and experimental groups were collected and analysed accordingly. Results revealed that students in the experimental group, who received supplementary instruction through YouTube videos, demonstrated significantly higher tax awareness and knowledge improvements than their counterparts in the control group. The theoretical framework of Social Constructivism, as proposed by Vygotsky, underpins this research, emphasising the role of social interactions and collaborative learning in knowledge construction. These findings underscore the potential of YouTube as an effective tool for enhancing tax education in higher institutions. They suggest that the strategic incorporation of YouTube into the curriculum can significantly augment students’ understanding and awareness of taxation matters, thereby contributing to improved financial literacy. As modern education continues to evolve, the study encourages further exploration of digital tools like YouTube to enhance learning outcomes and elevate awareness of real-world financial issues. The study’s implications extend to the broader field of education and underscore the need for further empirical research in tax education and other disciplines to validate the transformative potential of YouTube and similar digital platforms. Keywords:Social Media, Tax Awareness, Tax Knowledge, Teaching and Learning, YouTube

References

Afolabi, O. A., & Segun, S. S. (2021). Web-based training in business education: Tool for effective teaching in the post-covid-19 era in Kwara State, Nigeria. International Business Education Journal,14(1), 71-79. https://doi.org/10.37134/ibej.vol14.1.6.2021

Ahmad, A. R., Jameel, A. S., & Raewf, M. B. (2021). Impact of social networking and technology on knowledge sharing among undergraduate students. International Business Education Journal,14(1), 1-16. https://doi.org/10.37134/ibej.vol14.1.1.2021

Alebaikan, R., & Troudi, S. (2010). Blended learning in Saudi universities: Challenges and perspectives. Research in Learning Technology, 18, 49–59.

Alon, I., & Herath, R. K. (2014). Teaching international business via social media projects. Journal of Teaching in International Business, 25, 44–59.

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.

Balakrishnan, V., & Gan, C. L. (2016). Students’ learning styles and their effects on the use of social media technology for learning. Telematics and Informatics, 33(3), 808-821.

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.

Clifton, A., & Mann, C. (2011). Can YouTube enhance student nurse learning? Nurse Education Today, 31(4), 311–313.

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.

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.

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.

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.

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.

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.

Junco, R., & Cotten, S. R. (2012). No, A 4 U: The relationship between multitasking and academic performance. Computers & Education, 59(2), 505–514.

Johnson, C. I., & Mayer, R. E. (2009). A testing effect with multimedia learning. Journal of Educational Psychology, 101(3), 621.

Malaysian Ministry of Education (KPM). (2015). Pelan Pembangunan Pendidikan Malaysia 2015-2025 (Higher Education). Retrieved from https://www.mohe.gov.my/muat-turun/penerbitan-jurnal-dan-laporan/pppm-2015-2025-pt/104-ringkasan-eksekutif-pppm-2015-2025/file.

Manca, S., & Ranieri, M. (2016). Yes, for sharing, no for teaching!”: Social media in academic practices. The Internet and Higher Education, 29, 63–74.

Moghavvemi, S., Paramanathan, T., Rahin, N. M., & Sharabati, M. (2017). Student’s perceptions towards using e-learning via Facebook. Behaviour & Information Technology, 36(10), 1081–1100.

Moghavvemi, S., & Salarzadeh Janatabadi, H. (2018). Incremental impact of time on students’ use of E‐learning via Facebook. British Journal of Educational Technology, 49(3), 560-573.

Moghavvemi, S., Sulaiman, A., Jaafar, N. I., & Kasem, N. (2018). Social media as a complementary learning tool for teaching and learning: The case of YouTube. The International Journal of Management Education, 16(1), 37-42.

Osgerby, J., & Rush, D. (2015). An exploratory case study examining undergraduate accounting students’ perceptions of using Twitter as a learning support tool. The International Journal of Management Education, 13(3), 337-348.

Sobaih, A. E. E., Moustafa, M. A., Ghandforoush, P., & Khan, M. (2016). To use or not to use? Social media in higher education in developing countries. Computers in Human Behavior, 58, 296–305.

Torres-Ramírez, M., García-Domingo, B., Aguilera, J., & Casa, d.l (2014). Video-sharing educational tool applied to the teaching in renewable energy subjects. Computers & Education, 73, 160–177.

Vygotsky, L. S. (1978). Mind in Society: The Development of Higher Psychological Processes. Cambridge, MA: Harvard University Press.

Yu, A. Y., Tian, S. W., Vogel, D., & Kwok, R. C. W. (2010). Can learning be virtually boosted? An investigation of online social networking impacts. Computers & Education, 55(4), 1494-1503.


This material may be protected under Copyright Act which governs the making of photocopies or reproductions of copyrighted materials.
You may use the digitized material for private study, scholarship, or research.

Back to previous page

Installed and configured by Bahagian Automasi, Perpustakaan Tuanku Bainun, Universiti Pendidikan Sultan Idris
If you have enquiries, kindly contact us at pustakasys@upsi.edu.my or 016-3630263. Office hours only.