Social & Economic Bulletin
Vol. 2 No. 1 (2025): SEBI Journal January 2025

The Effect of Tax Education on Taxpayer Compliance

Amelia, Fatimah Rizky (Unknown)
Harefa, Irwan (Unknown)
Putra, Yananto Mihadi (Unknown)



Article Info

Publish Date
22 Jan 2025

Abstract

Taxpayer compliance is a crucial issue for Indonesia, considering that taxes form the nation's fiscal backbone, contributing over 70% to the state budget (APBN). Despite ongoing government reforms, compliance rates remain suboptimal, and revenue collection often falls short of targets. Within the self-assessment system, which demands voluntary awareness, tax education has become a primary strategy for the Directorate General of Taxes (DJP). This study aims to analyze the influence of tax education—both traditional, through face-to-face counseling, and digital, through social media and online platforms—on taxpayer compliance. The method employed is a literature review, examining various scientific journals and other relevant sources. The analysis of previous studies consistently reveals that tax education has a positive and significant influence on taxpayer compliance. An improved understanding of taxpayer rights and obligations is proven to foster both formal and material compliance.

Copyrights © 2025






Journal Info

Abbrev

sebi

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

Description

Social & Economic Bulletin (SEBI) is a peer-reviewed journal managed and published by BacaDulu Publisher that contains the results of research and thoughts from scholars in the fields of social and economics such as social economy of development, social economy of sustainability, economic ...