Efektivitas Edukasi Perpajakan Melalui Program Kelas Pajak Seputar E-Faktur Dan PKP “Kang Kasep” Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak

Difa Nur Asyiami (Institut Ilmu Sosial dan Manajemen STIAMI)
Mira Permata Sari (Institut Ilmu Sosial dan Manajemen STIAMI)

Jurnal Ilmu Administrasi Publik
Vol. 6 No. 2: Maret 2026

Tax compliance remains a challenge at KPP Pratama Bekasi Utara, where the number of Taxable Entrepreneurs (PKP) has grown from 3,489 (2021) to 4,654 (September 2025) amid the transition from the e-Faktur system to the Coretax Administration System. This situation prompted KPP Pratama Bekasi Utara to establish the Tax Class Program on e-Faktur and PKP known as "Kang Kasep" as a formal educational initiative for newly registered PKP. This study aims to measure the effectiveness of the program in improving the understanding and compliance of new PKP. A descriptive qualitative approach was employed, using the Effectiveness Theory proposed by Edy Sutrisna in Human Resources (2010:123). The findings indicate that the program is sufficiently effective in providing technical and administrative understanding. However, its effectiveness is constrained by the heterogeneity of participants' backgrounds, rapid regulatory changes, and a lack of hands-on practice sessions. Strengthening material delivery, adding technical practice sessions, and providing structured learning modules are recommended to optimize the program's effectiveness going forward. Keywords effectiveness; tax class program; Kang Kasep; tax compliance; Taxable Entrepreneurs (PKP)