<![CDATA[Purpose - Taxation is a crucial pillar of state finance and a civic responsibility that requires strong awareness among future taxpayers. This study aims to explore the awareness of students at Balikpapan University as potential taxpayers and to analyze the factors influencing their attitudes toward tax compliance. Method - The research employed a qualitative descriptive approach using Focus Group Discussions with twelve students from various faculties, both accounting and non-accounting. Thematic analysis was applied to identify major patterns of knowledge, perceptions, and attitudes toward taxation. Findings - The findings reveal that students recognize the fundamental role of taxes in supporting state development, yet their understanding of tax regulations and procedures remains limited and fragmented. Non-accounting students, in particular, demonstrated significant knowledge gaps. Sanctions were considered necessary for compliance but were perceived as inconsistently enforced, raising doubts about fairness. Distrust in institutions, especially due to corruption and weak accountability, was identified as a central barrier to building tax morale. Education campaigns such as Tax Goes to Campus increased awareness in the short term but lacked depth and sustainability. Students expressed readiness to comply voluntarily if taxation systems are transparent and equitable, underscoring the importance of integrating tax education into higher education curricula and strengthening institutional credibility. This study contributes by providing localized qualitative evidence of student tax awareness in a regional university context and extends theoretical perspectives by highlighting the significance of institutional trust in shaping compliance. Implications - The implications suggest that early and systematic tax education, combined with transparent governance, is essential for fostering voluntary compliance among the younger generation.]]>
