<![CDATA[Tax compliance at the village level, particularly Property Tax (PBB-P2), depends not only on taxpayers’ ability to pay but also on their tax literacy, administrative capacity, access to payment channels, and understanding of the benefits of taxation. This community engagement program aimed to strengthen human resource capacity and tax literacy while improving practical understanding of PBB-P2 administration among the community and local government officials in Galesong Timur Village, Takalar Regency, Indonesia. The program employed a Participatory Community Empowerment approach involving interactive lectures, participatory discussions, case studies, administrative simulations, consultation, and pretest-posttest evaluation. The intervention focused on understanding PBB functions and benefits, reading tax assessment notices (SPPT), identifying and validating taxpayer and property data, understanding the Tax Object Sales Value (NJOP), utilizing available payment channels, and maintaining payment records. The evaluation involved 20 participants using a 15-item multiple-choice instrument. The results demonstrated a substantial improvement in participants’ knowledge, with the mean score increasing from 6.20 (41.33%) in the pretest to 13.00 (86.67%) in the posttest, representing an increase of 6.80 points or 45.33 percentage points. The mean N-Gain of 0.773 indicated a high level of learning improvement. Paired-samples analysis also confirmed a statistically significant increase (t(19) = 19.294, p < 0.001), supported by the Wilcoxon test (W = 210, p < 0.001). The program therefore effectively strengthened immediate PBB literacy and practical understanding, while sustained monitoring is required to assess long-term behavioral compliance.]]>
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