<![CDATA[This tax literacy empowerment program aims to strengthen the capacity of Batik SMEs in Magelang to understand and fulfill tax obligations related to transactions with government institutions. Using a Participatory Action Research (PAR) approach, the program integrates technical training, digital simulations, group discussions, and reflective sessions to enhance participants’ conceptual understanding and practical skills. The pre-test and post-test results show a significant improvement, with average scores rising from 45.3 to 84.6. Qualitative findings from focus group discussions support this outcome, indicating increased confidence in operating digital tax systems and heightened awareness of the importance of proper tax governance for business sustainability. The program also encouraged the establishment of a community-based tax learning group as a platform for continued peer learning. Theoretically, these findings align with Kirchler’s (2007) fiscal literacy framework and community empowerment concepts, emphasizing the integration of cognitive, affective, and conative dimensions in shaping sustainable tax compliance behavior. This participatory educational model offers strong potential for replication in other SME clusters facing similar administrative challenges.]]>
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