3 Juni 2021
Author: Yulianti Abbas, Christine Tjen, and Panggah Tri Wicaksono
This study aimed to examine the effectiveness of “Pajak Bertutur”, a tax education program in Indonesia. We analyze 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 are familiar with tax authority website and those who have learned about taxation before the event. These ﬁndings thus indicate that the effectiveness of the tax education program is inﬂuenced by the students’ prior knowledge, emphasizing that a continuous tax education program is necessary to improve tax awareness.