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EFFORTS to broaden the inclusion of tax awareness in the education system have been ongoing for two decades. For the first time, in 2003, the General Directorate of Taxes (DJP) of the Ministry of Finance entered into a memorandum of understanding with the General Directorate of Primary and Secondary Education (Dikdasmen) of the Ministry of National Education. At this time, the government began to intensify the modernization of tax education through school curricula.

Twenty years later, this policy is still relevant. Tax education must be provided from a young age if the government wants to create awareness among the public about paying taxes. Additionally, Indonesia is entering the demographic bonus phase, with a workforce that outnumbers children and the elderly. This extraordinary number of workers will become potential tax revenues in the future, which is why tax inclusion must be introduced from primary and secondary school age.

In response to this phenomenon, the government still has work to do to optimize the delivery of tax materials through learning in schools. Tax education in schools needs to be deepened so that tax awareness and compliance are not just theoretical but are actually put into practice by students in the future.

Increasing the budget allocated to tax education is one of the measures that the government can take. Additionally, the government must collaborate with educational institutions, non-governmental organizations and other institutions to prepare good tax documents.

Reflection on developed countries

In fact, the inclusion of tax material in school curricula is not new in other countries, especially developed countries such as the United States, Canada, Australia and New Zealand. Tax education has become an important component of the school curriculum in these countries, typically taught in primary and secondary schools.

At the elementary level, the material taught generally focuses on the basic understanding of taxes, such as the concept, types, and functions of taxes. Apart from this, the subject taught also includes tax compliance values ​​such as honesty, fairness and responsibility.

Then, for secondary schools, educational materials are provided with the aim of enabling students to acquire a more technical understanding of taxation. For example, regarding the tax system used, tax administration and tax laws and regulations. Students also learn the skills needed to fulfill their tax obligations, such as understanding tax returns (SPT) and procedures for calculating tax owed.

Finally, in universities, tax education is provided with the aim of giving students a more complete understanding of taxation. The goal is to equip students with the skills necessary for a career in taxation, such as tax economic theory, tax law, international taxation, and tax analysis and planning.

Tax education from an early age is not only about understanding how taxation works, but also training the younger generation as responsible citizens. Tax education is nothing more than the process of understanding that paying taxes is an integral part of the social contract we have with the State.

The taxes we pay support a variety of public services, from education to health care. Build infrastructure and implement social programs. By understanding this, we can see that contributing to paying taxes is a positive contribution to building a better society.

Early tax education also helps prevent harmful tax practices, such as tax evasion and tax fraud. When individuals and businesses clearly understand their obligations, they tend to comply properly with tax regulations and not engage in tax evasion.

Apart from this, early tax education also helps in creating awareness about the importance of transparency and accountability in the management of public funds. When citizens understand how their tax dollars are used, they are more likely to monitor government spending and ensure that funds are used efficiently and effectively.

Thus, tax education from an early age cannot be underestimated. It is not only about understanding tax regulations, but also forming attitudes and values ​​that underpin continued tax compliance.

*This article is among the articles declared worthy of publication in the DDTCNews 2023 writing competition. The competition was held as part of the 16th anniversary celebration of DDTC. You can read other articles in which you have the right to compete for a total prize of IDR 57 million. here.

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