Peningkatan Kesadaran dan Kepatuhan Pajak melalui Program Relawan Pajak: Pendampingan Pelaporan SPT dan Edukasi Digital

Trisna Gayatri; Danang Adi  Putra; Amir  Mahmud; Delisa  Lestari

doi:10.65065/hsa9cx18

Authors

Trisna Gayatri Universitas Bengkulu Author
Danang Adi Putra Universitas Bengkulu Author
Amir Mahmud Universitas Bengkulu Author
Delisa Lestari Universitas Bengkulu Author

DOI:

https://doi.org/10.65065/hsa9cx18

Keywords:

Relawan Pajak, Kepatuhan Pajak, Pelaporan SPT, Literasi Digital, Pengabdian Masyarakat

Abstract

This community service activity aims to improve public tax literacy and compliance through assistance in reporting Annual Tax Returns and digital tax education. The implementation method includes recruitment and training of students as volunteers, outreach through seminars and digital media, direct assistance in reporting Tax Returns, and education based on interactive modules and digital content. Evaluation was carried out through pre- and post-tests, satisfaction surveys, and analysis of the number of Tax Returns successfully filed. The results of the activity showed a significant increase in tax understanding, formal compliance, and utilization of e-filing services, with more than 85% of participants able to report Tax Returns independently. This program also strengthens the role of students as agents of change and has the potential to become a national model for strengthening a digital-based tax awareness culture

References

Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.

BPS. (2023). Statistik Usaha Mikro, Kecil, dan Menengah.

Hidayat, R., & Nugroho, A. (2021). Digitalisasi Perpajakan dan Kepatuhan Wajib Pajak di Indonesia. Jurnal Akuntansi Multiparadigma, 12(3), 511–525. https://doi.org/https://doi.org/10.21776/ub.jamal.2 021.012.03.10

Kementerian Keuangan Republik Indonesia. (2023). APBN Kita: Realisasi Penerimaan Pajak.

Rahman, A., & Putra, D. (2022). Dampak Literasi Pajak terhadap Kepatuhan Formal Wajib Pajak: Studi pada Negara Berkembang. Jurnal Ekonomi Modern, 18(3), 201–218. https://doi.org/https://doi.org/10.21009/jem.183.201

Santoso, B., & Lestari, W. (2022). Peran Edukasi Pajak Berbasis Digital terhadap Kepatuhan Wajib Pajak. Jurnal Perpajakan Indonesia, 6(1), 23–35. https://doi.org/https://doi.org/10.33369/jpi.6.1.23 35

Setiawan, D., & Putri, M. (2019). Faktor-faktor yang Memengaruhi Kepatuhan Pajak di Indonesia. Jurnal Akuntansi Dan Keuangan, 21(1), 65–78. https://doi.org/https://doi.org/10.9744/jak.21.1.65 78

Widodo, S. (2023). Literasi Digital dalam Meningkatkan Kepatuhan Perpajakan Generasi Milenial. Jurnal Ekonomi Dan Kebijakan Publik, 14(2), 145–160. https://doi.org/https://doi.org/10.22212/jekp.14.2.1 45