Membangun Tax Morale Sejak Dini Melalui Integrasi Pendidikan Pajak dan Akuntansi Menuju Indonesia

Hilalludin Hilalludin (Universitas Alma Ata Yogyakarta, Indonesia)
Rizki Sanjaya (Sekolah Tinggi Ilmu Tarbiyah Madani Yogyakarta,Indonesia)
Dedi Sugari (Sekolah Tinggi Ilmu Tarbiyah Madani Yogyakarta, Indonesia)

Jurnal Perbankan dan Ekonomi Islam
Vol. 3 No. 01 (2026): Al-Hilali: Jurnal Perbankan dan Ekonomi Islam

Indonesia's tax reform has largely focused on administrative improvements through digitalization, regulatory enhancement, and law enforcement, while early tax awareness development has received limited attention. This study aims to develop a conceptual model integrating tax education and accounting education to foster Tax Morale as a strategy for achieving sustainable tax compliance. A qualitative library research approach was employed by systematically reviewing scholarly literature, regulations, and previous studies published between 2021 and 2025. The findings indicate that tax education, accounting literacy, character education, digital technology utilization, and multi-stakeholder collaboration are interconnected components that strengthen Tax Morale as the foundation of voluntary tax compliance. This study proposes a conceptual model positioning education as the cornerstone of long-term tax reform. The model offers an alternative policy framework for cultivating a sustainable tax-conscious culture, improving voluntary tax compliance, strengthening national fiscal capacity, and supporting the realization of Indonesia Emas 2045.