Efektivitas Program Edukasi dan Penyuluhan Perpajakan dalam Meningkatkan Penerimaan Pajak di KPP Pratama Mataram Barat
DOI:
https://doi.org/10.37385/ceej.v7i4.12025Keywords:
Edukasi Perpajakan, Penyuluhan Perpajakan, Kepatuhan Wajib Pajak, Kesadaran Pajak, Penerimaan Pajak.Abstract
Pajak merupakan sumber utama pembiayaan pembangunan nasional yang keberhasilannya dipengaruhi tingkat kesadaran dan kepatuhan masyarakat. Namun, masih terdapat kesenjangan antara potensi dan realisasi penerimaan pajak akibat rendahnya pemahaman wajib pajak mengenai fungsi dan kewajiban perpajakan. Permasalahan perpajakan tidak hanya berkaitan dengan aspek administratif, tetapi juga dipengaruhi faktor sosial, edukatif, dan perilaku masyarakat. Kegiatan edukasi dan penyuluhan perpajakan menjadi instrumen penting dalam membangun kesadaran dan mendorong kepatuhan sukarela wajib pajak. Penelitian ini bertujuan menganalisis bentuk program edukasi dan penyuluhan perpajakan yang dilaksanakan KPP Pratama Mataram Barat untuk menilai efektivitas dalam mendukung peningkatan penerimaan pajak. Penelitian menggunakan pendekatan kualitatif. Data diperoleh melalui wawancara mendalam, observasi, dan dokumentasi yang melibatkan pegawai dan wajib pajak. Analisis data dilakukan secara deskriptif melalui reduksi data, penyajian data, dan penarikan kesimpulan dengan teknik triangulasi untuk menjamin keabsahan data. KPP Pratama Mataram Barat telah melaksanakan berbagai program edukasi dan penyuluhan secara terstruktur melalui Kelas Pajak, layanan helpdesk dan serta pemanfaatan media sosial. Program-program tersebut terbukti meningkatkan pemahaman wajib pajak mengenai hak dan kewajiban perpajakan. Peningkatan kesadaran dan kepatuhan tersebut berkontribusi terhadap tercapainya realisasi penerimaan pajak KPP Pratama Mataram Barat tahun 2024 sebesar 100,81% dari target yang ditetapkan.
References
(OECD), Organisation for Economic Co-operation and Development. G20/OECD Principles of Corporate Governance. OECD Publishing, 2015. https://doi.org/10.1787/9789264236882-en.
Aladejebi, O. “Tax Knowledge, Tax Education and Tax Compliance in Nigeria.” Journal of Accounting and Taxation 13, no. 2 (2021): 89–98. https://doi.org/10.5897/JAT2021.0481.
Fitriani, R, S Hartati, and Y Ramadhan. “The Effect of Tax Literacy, Tax Awareness, and Trust in Tax Authorities on Tax Compliance.” International Journal of Economics, Business and Accounting Research (IJEBAR), 2025. https://ijebar.org/index.php/ijebar/article/view/2457.
Kirchler, E, E Hoelzl, and I Wahl. “Education for Tax Compliance: A Framework for Fiscal Literacy.” Journal of Economic Psychology 86 (2021). https://doi.org/10.1016/j.joep.2021.102398.
Muturi, W, and P Kiarie. “Influence of Taxpayer Education on Compliance Behavior of SMEs.” Journal of Accounting and Taxation 14, no. 2 (2022): 56–68. https://doi.org/10.5897/JAT2022.0513.
OECD. Building Tax Culture, Compliance, and Citizenship: The Role of Tax Education. OECD Publishing, 2022. https://doi.org/10.1787/9789264280829-en.
———. “Building Tax Culture, Compliance and Citizenship.” OECD Publishing, 2021. https://doi.org/10.1787/0d8d0d56-en.
———. Revenue Statistics in Asia and the Pacific 2022. OECD Publishing, 2022. https://doi.org/10.1787/0e0f09b5-en.
———. “Tax Education Initiatives and Youth Inclusion.” OECD Policy Papers No. 98, 2023. https://doi.org/10.1787/policy-paper-98-en.
Pajak, Direktorat Jenderal. “Laporan Kinerja DJP Tahun 2023.” Kementerian Keuangan Republik Indonesia, 2023. https://www.pajak.go.id.
Putri, Adella, and Muhammad Arif. “Pengaruh Digital Marketing Dan Inovasi Produk Terhadap Pendapatan.” Jesya 6, no. 1 (2023): 194–208. https://doi.org/10.36778/jesya.v6i1.915.
Rahman, A, T Yulianti, and S Hidayah. “Tax Literacy and Taxpayer Compliance in Indonesia: An Empirical Study.” International Journal of Economics and Management 16, no. 4 (2022): 501–18. https://ijem.upm.edu.my/vol16no4.html.
Rahman, F, and D Sari. “Tax Education and Tax Literacy Synergy for Voluntary Compliance Improvement: Evidence from Indonesia.” International Journal of Public Finance and Taxation, 2023. https://ijpft.org/index.php/ijpf/article/view/154.
Rahman, M, and N Dewi. Gap in Tax Communication Research. Bali: UNUD Press, 2023. https://scholar.google.com.
Rahman, M, H Putra, and A Yulianto. “Digital Transformation and Public Service Communication in Indonesia.” IOP Conference Series: Materials Science and Engineering 1252, no. 1 (2023): 12054. https://doi.org/10.1088/1757-899X/1252/1/012054.
Ramadhan, F, A Siregar, and D Putri. “The Role of Social Media in Improving Tax Awareness in Indonesia.” Journal of Digital Economy 5, no. 2 (2023): 120–34. https://doi.org/10.1016/j.jde.2023.02.005.
Sari, N, and B Putra. “Participatory Tax Education through Digital Learning Platforms: A Case Study from Indonesia.” Asian Journal of Public Policy 8, no. 1 (2023): 45–61. https://doi.org/10.1080/17516234.2023.1100201.
Siregar. Taxpayer Behavior in the Digital Era. Medan: USU Press, 2021. https://scholar.google.com.
Suryanto, A, and I Putri. “Understanding Taxpayer Behavior through Qualitative Approaches: Lessons from Indonesian Case Studies.” Journal of Behavioral Economics and Policy 14, no. 1 (2024): 75–91. https://doi.org/10.1016/j.jbep.2024.01.007.
Susilowati, E, A Handayani, and R Prasetyo. “Digital Tax Education and Compliance Behavior during the COVID-19 Pandemic.” Indonesian Journal of Economics and Business 11, no. 3 (2022): 277–91. https://doi.org/10.22146/ijeb.2022.11025.
Wahyuni, D, A Raharjo, and R Fitriani. “Social Perception and Taxpayer Compliance in Indonesia.” Journal of Public Administration Studies 10, no. 2 (2021): 165–80. https://doi.org/10.21009/jpas.2021.10.2.165.
Template
