Relawan Pajak: Bagaimana Pelatihan Pajak Mempengaruhi Kepuasan Wajib Pajak Pada Masyarakat Urban? (Studi Pada Tax Centre Universitas Pembangunan Jaya)

Abstract

In many countries, taxes are very important for the running of the wheels of government activities. In Indonesia, most of the development budget comes from tax. Therefore tax compliance is very important for the important activities sustainability that have been scheduled. A way to improve tax compliance is to create awareness of taxes early on, continuously and facilitate payment methods or tax reporting by taxpayers. Various ways are carried out by the government to improve taxpayer compliance, including with early tax education and involving young people (millennial) in higher education with the existence of the Relawan Pajak Program (RP). The RP program in the Tax Center (TC) includes several stages, such as socialization, recruitment, training, placement and service also ends with evaluation. The survey conducted by this researcher looked at the effectiveness aspects of the training conducted by TC in collaboration with the Direktorat Jendral Pajak (DJP) in the area of urban society. As a result, training for the effective of RP to help individual taxpayers, but not for corporate taxpayers. So that further, both TC and DJP need to expand the RP training program related to mentoring corporate taxpayer reporting.

The Impact of Tax Knowledge, Tax Morale, Tax Volunteer on Tax Compliance

“…Gary Iskowitz of California State University Northridge has introduced VITA and TCE since 1971. In Canada the community is known as the Community Volunteer Income Tax Program (CVITP) which provides wider service activities even to tax returns for eligible taxpayers [15].…”

Potret Pelaporan SPT Tahunan melalui E-Filing pada Masa Pandemi Covid-19

“…Diharapkan program ini dapat mendorong serta meningkatkan kesadaran wajib pajak dalam melaporkan SPT-nya (Yasa et al, 2021). Relawan pajak (tax volunteer) berperan dalam mengabdi kepada masyarakat melalui kegiatan pendampingan pelaporan SPT (Dwianika & Sofia, 2019). Organisasi mitra di seluruh Indonesia yang menaungi program ini ialah Tax Center (Yasa et al, 2021).…”

The effectiveness of tax volunteers in increasing taxpayer compliance

“…Tax volunteers are expected to have a role to assist taxpayers in fulfilling their tax obligations. For this reason, in order to prepare competent Tax Volunteers who are able to assist taxpayers, it is necessary to carry out stages including program socialization to all students at the university concerned, recruiting members of the Tax Volunteer community, working with the Directorate General of Taxes to conduct training activities, conduct a feasibility test for Tax Volunteers and placement, assisting taxpayers and evaluation (Dwianika & Sofia, 2019).…”

“…The government is targeting a 15% increase in the tax ratio by 2020, this can be achieved of course by increasing compliance with tax report submission. Efforts currently underway by the government include tax reform (in the form of business processes, improved regulations, administrative systems, human resources, and organizational governance), one of which is the tax ratio target that rises proportionally and gradually (Dwianika & Sofia, 2019). The Directorate General of Taxes extends and intensifies tax revenue to increase tax revenue.…”

“…Tax Volunteers have the main task of assisting taxpayers, both personally and in groups in carrying out tax obligations, specifically tax reporting (Faisol & Andini, 2019). The existence of a Tax Volunteer who helps assist with technology-based tax reporting is expected to make it easier for taxpayers to fulfill their tax obligations (Dwianika & Sofia, 2019). The long-term goal with the existence of this Tax Volunteer is to be able to increase taxpayer compliance on an ongoing basis so that it will have an impact on state revenue.…”