This study sheds light on the factors influencing tax compliance behavior in the digital age by employing the Uses and Gratifications Theory (UGT) as a theoretical framework to understand individuals’ motivations for using digital media and how these media affect their awareness and tax-related behavior. The study focuses on three main types of gratifications sought by users: cognitive gratification (obtaining tax information and forming awareness), emotional gratification (influencing attitudes and feelings related to tax compliance), and social gratification (interacting with others and gaining social acceptance through compliance). The data was collected through a questionnaire distributed to employees of Palestine Ahliya University, totaling 60 responses, and analyzed using SPSS with precise quantitative analytical methods. The results showed that digital media play a pivotal role in enhancing tax awareness levels. They also indicated that all three types of gratification positively influence tax compliance behavior, with social gratification emerging as the most prominent and influential factor. This highlights the importance of collective and interactive influence in shaping tax behaviors. Based on these findings, the study recommends the development of comprehensive and targeted digital strategies that focus on leveraging these three gratification dimensions to enhance tax compliance and increase the effectiveness of awareness campaigns amid the rapid digital transformation that presents new challenges and opportunities for tax policymakers.