June 3, 2021
Author: Yulianti Abbas, Christine Tjen, and Panggah Tri Wicaksono
Abstract
This study aimed to examine the effectiveness of “Pajak Bertutur”, a tax education program in Indonesia. We analyzed whether there were differences in students' tax awareness before and after the program, and whether the results of the program were influenced by students' familiarity with taxation. We distributed an online survey questionnaire to all students participating in the 2020 tax education program, resulting in a total of 693 responses, 461 for pre-survey and 232 for post-survey. Using multivariate regression analysis, our results suggest that students' tax awareness level increased after the tax education program. We also found that the increase in tax awareness was greater for students who were familiar with tax authority websites and those who had learned about taxation before the event. These ?ndings thus indicate that the effectiveness of the tax education program is influenced by the students' prior knowledge, considering that a continuous tax education program is necessary to improve tax awareness.
