The use of YouTube as a supplementary method in tax teaching and learning its impact on tax awareness and knowledge

Siti Fatimah Abdul Rashida

Abstract

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

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