KOLOKIUM: Jurnal Pendidikan Luar Sekolah
Vol 14, No 2 (2026): Kolokium: Publishing October 2026

The Role of Development Leaders in the Tax Awareness Movement

Irfan Fauzi Badru Salam (Universitas Siliwangi)
Lesi Oktiwanti (Universitas Siliwangi)
Ahmad Hamdan (Universitas Siliwangi)



Article Info

Publish Date
28 Oct 2026

Abstract

Low awareness among the Nagrog Hamlet community in fulfilling their land and building tax obligations. As a solution, development leaders introduced an innovation through the MAPAIS (Mayar Pajak Pake Pisang) Program, which utilizes banana harvests as an alternative form of tax payment. The purpose of this study was to determine the role of development leaders in the tax awareness movement in Nagrog Hamlet, Kertabumi Village, Cijeungjing Subdistrict, Ciamis Regency. The research used a qualitative approach with a phenomenological method, and informants were determined using heterogeneous purposive sampling involving development leaders, program managers, and communities with different characteristics. Data were collected through interviews, observations, and documentation, then analyzed through reduction, presentation, and conclusion drawing. The results of the study show that there are four roles of development leaders in the tax-conscious community movement, namely 1) a facilitative role, which is to facilitate the community, encourage and build community capacity, identify community problems and potential, provide support, and manage social dynamics; 2) an educational role, which is to deliver educational material, guide the community, and use social media; 3) a representative role, which is to represent the interests of the community and establish partnerships; 4) the socio-technical role, which is evaluating program achievements, compiling activity reports, and managing administration. The conclusion of the tax-conscious community movement through the MAPAIS program can be seen from the increase in the number of taxpayers who pay on time, the formation of banana demonstration plot management groups, and the growth of a spirit of mutual cooperation in fulfilling tax obligations.Keywords: Development Leaders, MAPAIS, Tax Awareness, Community Movement

Copyrights © 2026






Journal Info

Abbrev

kolokium-pls

Publisher

Subject

Education

Description

KOLOKIUM: Jurnal Pendidikan Luar Sekolah was first published in April 2013 in printed and online form published since 30 April 2018 by Department of Non Formal Education, Faculty of Education, Universitas Negeri Padang. KOLOKIUM: Jurnal Pendidikan Luar Sekolah equipped with ISSN (p): 2354-693X and ...