Build a Tax Education System Starting from the Village

The tax system in Indonesia has yet to be said to be stable. Although tax collection is the largest source of state treasury income, the process of collecting it often encounters obstacles and problems.

Classical problems such as the lack of public knowledge of tax collection, the problem of public awareness to become a wise taxpayer by paying taxes to the state, as well as the problem of arrears in tax payments in our country have often occurred in recent years.

The benefits that are not felt by the community from the taxes paid are one of the causes of this classic problem. The issue of awareness in paying taxes must begin to be unraveled starting at the village level. This is reflected in the case of Kauman Village. A village located in Magetan Regency, East Java.

In the implementation of the payment of land and building tax (PBB), there should be support from the community. However, some people underestimate this so what happens is that the realization of the revenue target that is deposited with the regional government is missed.

This is reflected in the target figures and the realization of PBB, from 2010 to 2013 village officials expect the target to reach a minimum of 50% from 100%. But the results that have been obtained are not as expected and the highest percentage is only 48% in 2013.

Therefore, increasing tax awareness, compliance, and discipline is provided through formal education, non-formal education, and informal education. Formal education is education in schools that is obtained regularly, systematically, and in stages.

Meanwhile, non-formal education is carried out in a structured and tiered manner such as community learning activity centers, counseling around villages, playgroups, course institutions, and so on.

Informal education is education that starts from the family environment, especially parents as the first example for their children as parents teach the values ​​of knowledge, skills, and good attitudes to their families and surrounding communities.

Meanwhile, for higher education, it includes General Compulsory Course (MKWU) materials, namely Pancasila Education, Citizenship Education, Religious Education, and Indonesian Language.

The teaching materials include competence in understanding taxes in everyday life, describing taxes in development, appreciating the value of taxes in the context of Indonesian history and as the embodiment of Pancasila precepts, as well as understanding tax management by the state.

In the end, the innovation offered by the author is to provide an educational approach to increase public awareness, compliance, and knowledge starting from the village level such as counseling in various community environments.

Concrete examples can be done in the commemoration of independence on August 17, and so on. It can be applied to the next generation of the nation by holding socialization in the school environment, besides that, it can be related to holding tax-themed competitions such as Mading competitions, Smart Quizzes, and so on.

These steps are expected to add insight into tax knowledge for people in villages and the next generation of the nation regarding the tax system in Indonesia

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