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Building Tax Awareness From an Early Age Through Tax Literacy Education for SMA/SMK Students in Magelang Ghina Fitri Ariesta Susilo; Agustina Prativi Nugraheni; Wildan Yudhanto; Alex Johanes Simamora; Ediet Leo Elvandy; Siti Rokhaniyah
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 9 No. 2 (2026): April 2026
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v9i2.4499

Abstract

Abstract: Tax literacy among Indonesian youth remains relatively low and has not yet become an integral component of formal learning at the senior and vocational high school levels. National data indicate that financial literacy stands at 49.68%, while specific understanding of taxation among young people is reported to be lower than that of the productive-age population. In addition, tax return compliance among individuals under 25 years old remains limited, reflecting weak early tax awareness and tax morale. In Magelang, high school students as future taxpayers generally lack access to contextual and practice-oriented tax education. This community engagement program aims to enhance tax literacy, awareness, and basic understanding of taxation among senior and vocational high school students through a structured and participatory educational approach. The methods included interactive lectures, contextual discussions, daily tax case studies, and simple tax calculation simulations, supported by pre- and post-tests to measure learning outcomes. The results demonstrate a significant improvement in students’ tax literacy scores and attitudes toward future compliance. The program also produced a tax literacy module and initiated student tax awareness groups in partner schools. Early tax education is therefore effective in strengthening youth tax morale and supporting sustainable national development. Keywords: community engagement; magelang; tax awareness; tax literacy; youth education Abstrak: Literasi pajak di kalangan generasi muda Indonesia masih tergolong rendah dan belum menjadi bagian utama dalam pembelajaran formal di tingkat SMA/SMK. Data nasional menunjukkan tingkat literasi keuangan sebesar 49,68%, sementara pemahaman spesifik mengenai perpajakan pada kelompok usia muda lebih rendah dibandingkan kelompok usia produktif. Selain itu, tingkat kepatuhan pelaporan SPT pada wajib pajak berusia di bawah 25 tahun masih terbatas, yang mencerminkan lemahnya kesadaran dan moral pajak sejak dini. Di wilayah Magelang, siswa SMA/SMK sebagai calon wajib pajak masa depan umumnya belum memperoleh edukasi pajak yang kontekstual dan berbasis praktik. Program pengabdian kepada masyarakat ini bertujuan meningkatkan literasi, kesadaran, dan pemahaman dasar perpajakan melalui pendekatan edukasi yang terstruktur dan partisipatif. Metode yang digunakan meliputi ceramah interaktif, diskusi kontekstual, studi kasus perpajakan sehari-hari, serta simulasi perhitungan pajak sederhana yang didukung pre-test dan post-test. Hasil kegiatan menunjukkan peningkatan signifikan skor literasi pajak dan sikap kepatuhan siswa. Program ini juga menghasilkan modul literasi pajak dan pembentukan kelompok siswa sadar pajak di sekolah mitra. Edukasi pajak sejak dini terbukti efektif dalam memperkuat moral pajak generasi muda dan mendukung pembangunan nasional berkelanjutan. Kata kunci: edukasi generasi muda; kesadaran pajak; literasi pajak; magelang; pengabdian kepada masyarakat
Penguatan tata kelola manajemen keuangan berbasis syari'ah pada Koperasi Paguyuban Pedagang Pasar Induk Wonosobo (KP3IW) Wildan Yudhanto; Deni Ramdani; Alex Johanes Simamora; Ediet Leo Elvandy; M. Elfan Kaukab
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 10, No 2 (2026): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v10i2.38671

Abstract

AbstrakKoperasi Paguyuban Pedagang Pasar Induk Wonosobo (KP3IW) memiliki peran strategis dalam memperkuat akses permodalan dan keberlanjutan usaha pedagang pasar tradisional. Namun, tata kelola manajemen keuangan koperasi masih menghadapi kendala berupa pencatatan yang belum terstandar, lemahnya sistem pengendalian internal, serta belum terintegrasinya prinsip-prinsip syari’ah dalam mekanisme pembiayaan dan pelaporan. Kegiatan pengabdian ini bertujuan untuk memperkuat tata kelola manajemen keuangan berbasis syari’ah guna meningkatkan transparansi, akuntabilitas, dan keberlanjutan kelembagaan koperasi. Mitra sasaran adalah KP3IW dengan 25 peserta yang terdiri atas pengurus, pengawas, dan perwakilan anggota. Metode pelaksanaan meliputi asesmen awal, pelatihan manajemen keuangan syari’ah, workshop penyusunan Standar Operasional Prosedur (SOP) berbasis akad syari’ah, serta pendampingan dan evaluasi. Hasil kegiatan menunjukkan peningkatan pemahaman peserta sebesar 38% (berdasarkan pre-test dan post-test), tersusunnya 1 dokumen SOP keuangan syari’ah, 3 format laporan keuangan terstandar, serta pembentukan mekanisme pengawasan internal berbasis prinsip syari’ah. Secara kualitatif, terjadi peningkatan kesadaran transparansi dan disiplin pencatatan keuangan. Kegiatan ini sejalan dengan pencapaian Sustainable Development Goals (SDGs) tujuan 8 (Pekerjaan Layak dan Pertumbuhan Ekonomi) dan tujuan 16 (Institusi yang Tangguh dan Akuntabel), mendukung agenda RPJMN 2020–2024 dalam penguatan ekonomi kerakyatan dan koperasi, serta selaras dengan Asta Cita dalam memperkuat kemandirian ekonomi berbasis kerakyatan dan nilai-nilai keadilan sosial. Kata kunci: tata kelola koperasi; manajemen keuangan syari’ah; SDGs; RPJMN; asta cita. AbstractThe Cooperative of the Wonosobo Main Market Traders Association (KP3IW) plays a strategic role in strengthening access to capital and ensuring the sustainability of traditional market traders’ businesses. However, its financial management governance still faces several challenges, including non-standardized bookkeeping practices, weak internal control systems, and the limited integration of sharia principles in financing mechanisms and financial reporting. This community engagement program aims to strengthen sharia-based financial management governance in order to enhance transparency, accountability, and institutional sustainability. The target partner was KP3IW, involving 25 participants consisting of board members, supervisors, and representatives of cooperative members. The implementation methods included an initial governance assessment, sharia financial management training, workshops on the preparation of Standard Operating Procedures (SOPs) based on sharia contracts, as well as mentoring and evaluation. The results indicate a 38% increase in participants’ understanding (based on pre-test and post-test results), the development of one sharia-based financial SOP document, three standardized financial reporting formats, and the establishment of an internal monitoring mechanism grounded in sharia principles. Qualitatively, the program improved awareness of transparency and financial recording discipline. This initiative aligns with the Sustainable Development Goals (SDGs), particularly Goal 8 (Decent Work and Economic Growth) and Goal 16 (Peace, Justice, and Strong Institutions), supports the National Medium-Term Development Plan (RPJMN) 2020–2024 in strengthening people-based economic institutions and cooperatives, and is consistent with the Asta Cita agenda in promoting inclusive and socially just economic independence. Keywords: cooperative governance; sharia financial management; SDGs; RPJMN; asta cita.