<![CDATA[National development is a continuous process that requires support from all elements of society, especially in terms of providing stable and sustainable financial resources. This study aims to analyze the level of tax awareness among students of the Faculty of Economics and Business, Sam Ratulangi University, Manado, as future taxpayers. The research method used is qualitative with a case study approach through interviews and documentation. The results of the study show that students have a good understanding of the function of taxes, NPWP ownership, and readiness to fulfill their tax obligations. Internal factors such as motivation, moral values, and knowledge, as well as external factors such as formal education, family influence, social environment, and socialization activities have been proven to influence students' tax awareness. In addition, students also showed a critical attitude towards transparency and tax management by the government, which indicates mature tax awareness and a focus on public accountability.]]>
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