The Collaboration Between Educational Institutions and the Directorate General of Taxes in Enhancing Student Literacy on Tax Technology

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Published: Dec 1, 2024
DOI: https://doi.org/10.15575/kpi.v6i1.41440
Keywords:
Tax Literacy, Tax Technology, Renjani, Technology Acceptance Model (TAM), Tax Compliance.

Main Article Content

Fitri Pebriani Wahyu
Department of Public Administration, UIN Sunan Gunung Djati Bandung
Dessylva Maharany Santosa
Department of Public Administration, UIN Sunan Gunung Djati Bandung

Abstract

Low tax technology literacy remains a challenge. Many taxpayers struggle to use digital tax administration systems such as DJP Online, which affects tax compliance. To address this, the Directorate General of Taxes (DJP) collaborates with educational institutions such as Sunan Gunung Djati State Islamic University Bandung through the Renjani program, inviting students to contribute in helping improve technology literacy, which in turn will impact tax compliance. This study aims to analyze the collaboration between DGT and UIN Sunan Gunung Djati Bandung in improving tax technology literacy and tax compliance at Cicadas Primary Tax Office. The study employs a descriptive qualitative method through interviews and participatory observation at Cicadas Primary Tax Office. The results show that this collaboration is effective in increasing tax technology literacy and taxpayer compliance, although there are some shortcomings in the technical aspects of the volunteer program implementation. The Tax Volunteer program helps taxpayers who are less familiar with tax technology, improving their perception of the usefulness and ease of use of digital tax systems according to the Technology Acceptance Model (TAM) framework. This increase in compliance also has a positive impact on tax revenue at Cicadas Primary Tax Office. The study recommends further development of this collaborative program in various regions to optimize tax revenue through enhanced technology literacy.

Article Details

Issue
Vol. 6 No. 1 (2024): Khazanah Pendidikan Islam
Section
Articles

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