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Background: Background: Tax is one of the sources of state revenue. So far, tax is the main source of domestic revenue. This can be seen in the State Budget (APBN). The government has made various efforts to increase the tax ratio, for example by providing tax education, tax amnesty, and even taking legal action against taxpayers who do not pay taxes. One of the reasons the tax revenue ratio is still low is because taxpayers' awareness and mindset to pay taxes is still relatively low. For this reason, the Faculty of Economics and Business, Islamic University of North Sumatra (UISU) held a Community Service (PkM) on early education of taxpayers to students of SMK Negeri 1 Teluk Mengkudu, Serdang Bedagai Regency. The purpose of this activity is to provide an understanding of the importance of tax as a source of state revenue, as well as to instill the importance of awareness of paying taxes. Method: Lectures and demonstrations delivered using Power point software. Results: Students' understanding of taxes was still low when the pretest was conducted before education and increased after the posttest after education. This is reinforced by the results of various tests where the average score of students' tax understanding tests before socialization was 3.12. Meanwhile, the average post-test score of students' tax understanding was 7.90. Conclusion: Community Service activities can improve the knowledge and understanding of students of SMK Negeri 1 Teluk Mengkudu about the importance of taxes and tax payments.
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© 2022 Oleh authors. Lisensi Jurnal Solma, LPPM-Uhamka, Jakarta. Artikel ini bersifat open access yang didistribusikan di bawah syarat dan ketentuan Creative Commons Attribution (CC BY) license. (http://creativecommons.org/licenses/by/4.0/).
References
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References
Agus, B. (2016). Pajak Itu Gampang, Loh. Direktorat Penyuluhan, Pelayanan, dan Hubungan Masyarakat Kementrian Keuangan RI.
Ali, M. (2020). Statistika Parametrik Dasar (Uji Hubungan, Uji Perbedaan, dan Aplikasinya Menggunakan JASP. Inara Publisher.
DJP. (2019). Laporan Kinerja DJP 2019. Kementerian Keuangan Republik Indonesia Direktorat Jendral Pajak, 164. Retrived from: https://www.pajak.go.id/sites/default/files/2020-02/LAKIN DJP 2019.pdf
DJP. (2022). Laporan Kinerja DJP 2022. Kementerian Keuangan Republik Indonesia Direktorat Jendral Pajak, 1–248. Retrived from: https://www.pajak.go.id/sites/default/files/2019-04/LAKIN DJP 2016.pdf
Echols, J. M., & Hassan, S. (1975). An English - Indonesian Dictionary. Cornell University Press.
Firli, A., & Fanesa, A. (2022). The Influence of Financial Literacy and Income on Generation Z’s Interest in Using Fintech Lending: A Study in a Major City of Indonesia. Integrative Business and Economics Research, 11(2), 129–143.
Harsono, B., Hendi, Prasetya Nazara, E., Tryany, J., Celia Natalia, S., & Frederica, V. (2022). Sejak Muda Sadar Pajak – Peran Generasi Milenial Dalam Peningkatan Pengetahuan Untuk Kepatuhan Wajib Pajak Demi Pemulihan Ekonomi. Prosiding National Conference for Community Service Project (NaCosPro), 4(1), 499–509. https://doi.org/10.37253/nacospro.v4i1.6997
Iswahyudi, T. (2024). Tax Ratio RI Babak Belur Sejak 1980, Eks Dirjen Pajak Ungkap Sebabnya! Tedyiswahyudi.Com. Retrived from: https://tedyiswahyudi.com/2024/02/12/tax-ratio-ri-babak-belur-sejak-1980-eks-dirjen-pajak-ungkap-sebabnya/
Jabid, A. W. (2023). Research in Business & Social Science Optimization of receiving tax and retribution in Ternate , North. 12(7), 312–322. https://doi.org/10.20525/ijrbs.v12i7.2844
Keuangan, K. (2007). UU 28 TAHUN 2007 Perubahan Ketiga atas Undang-Undangan Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan. kementrian Keuangan.
Mardiasmo. (2011). Perpajakan, Edisi Revisi. Andi.
Masri, I., Chasbiandani, T., Rasyid, D. K., & Nur’Aini, N. (2024). Reciprocal Relationship between Taxpayer’s Compliance and Governance Quality. International Journal of Economics and Financial Issues, 14(4), 131–137. https://doi.org/10.32479/ijefi.16279
Rahayu, S. K. (2010). Perpajakan Indonesia: Konsep dan Aspek Formal. Graha Ilmu.
Sari, E. W., Trisnasari, W. D., & Febriani, A. N. (2023). Membangun Budaya Sadar Pajak Pada Generasi Z. Madaniya, 4(1), 304–310. https://doi.org/10.53696/27214834.391
Sudarto, T. A., & Dodik Juliardi. (2022). The effect of perceptions on tax evasion and tax sanction on ethical behaviour of accounting student compliance. International Journal of Research in Business and Social Science (2147- 4478), 11(10), 206–216. https://doi.org/10.20525/ijrbs.v11i10.2228