Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Vol 5 No 3 (2026): Agustus

Edukasi Partisipatif e-Tax Court dalam Meningkatkan Literasi Hukum Perpajakan dan Literasi Digital Mahasiswa

Ameliya Silaning Utami (Universitas Esa Unggul)
Budi Mulia Kurniawan (Universitas Esa Unggul)
Agus Munandar (Universitas Esa Unggul)



Article Info

Publish Date
18 Aug 2026

Abstract

Digital transformation in the public service sector has encouraged the Tax Court to implement the e-Tax Court system as a form of modernization in tax dispute resolution services. However, the implementation of this system has not been fully accompanied by an increase in legal and accounting literacy among university students. This community service activity aimed to improve students’ tax law and digital transformationliteracy through the socialization of e-Tax Court transformation at the Tax Court. The activity used a community education approach through participatory education methods, including socialization sessions, interactive discussions, court observations, and moot tax court simulations. Methodologically, the activity employed a One Group Pretest–Posttest Design involving 52 students from the Faculty of Administrative Sciences, Universitas Indonesia. Data collection techniques included pretest and posttest questionnaires, evaluation surveys, and participant observation. The activity showed an increase in the participants’ average score from 7.75 in the pretest to 9.60 in the posttest. Participants had generally positive views on the content, usefulness of the e-Tax Court Transformation project, relevance of digitalisation to the provision of public services. The Participatory Educational Approach assisted the Participants in developing a better understanding of the Tax Court Functions, Tax Dispute Resolution Processes and the Application of Digital Transformation to Court Services. The outcome of this Activity was the Enhancement of Students' knowledge of tax law and digital transformation Issues and increased their awareness of the need for and Importance of Transparency, Accountability, Digitalisation in providing Public Service for Taxation purposes.

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Journal Info

Abbrev

komunita

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Public Health Social Sciences

Description

Jurnal Pengabdian dan Pemberdayaan Masyarakat merupakan jurnal pengabdian kepada masyarakat yang menjadi wadah ilmiah untuk pengabdian, dengan nomor terdaftar E-ISSN. KOMUNITA adalah jurnal multidisiplin ilmiah yang diterbitkan oleh PELITA NUSA TENGGARA. Penerbitan jurnal ini akan dilakukan dalam ...