JAKARTA – A strategic collaboration aimed at strengthening fiscal literacy among the younger generation has driven a significant increase in tax awareness. Lecturers and researchers from STIE Indonesia Banking School, comprising Ossi Ferli, Lediana Sufina, Afifah Damayanti, Alfina Marta, Catur Diah Ayu, and Rara Marcella, implemented an innovative tax education program for accounting students at SMK Negeri 6 Jakarta. Held on April 20, 2026, the program partnered with the Directorate General of Taxes to provide highly practical guidelines. This initiative is considered urgent since more than 80 percent of Indonesia's state revenue is derived from taxation, while regulatory understanding among aspiring young entrepreneurs remains limited.
The primary challenge currently facing the national taxation system is the low level of formal compliance and the psychological distance between tax authorities and the public. Surveys indicate that while interest in entrepreneurship among Generation Z is exceptionally high at 67 percent, most do not yet understand the fiscal incentives or legal obligations required to run a business. By targeting vocational secondary education, this initiative was specifically designed to bridge the gap between classroom theory and the dynamics of the actual workforce and business ecosystem.
The methodology applied in this educational activity was highly participatory and interactive. A total of 34 eleventh-grade students participated in a intensive one-day seminar that combined concise lectures, case study simulations, and two-way discussions. The effectiveness of the program was strictly measured using pre-test and post-test questionnaires to track cognitive development and changes in the participants' paradigms regarding the actual role of taxes.
The evaluation results revealed an extraordinary surge in student comprehension. The participants' average basic tax literacy score skyrocketed from 73.5 in the initial test to 96.5 in the final evaluation. Furthermore, 91 percent of the participants achieved a perfect score on the concluding test. The most radical shift occurred in perception indicators, where 100 percent of the students successfully corrected old misconceptions and agreed that taxes are not an additional burden that reduces business profits, but rather an indicator of business growth and a tangible contribution to national development. Understanding of side hustle financial management and the separation of personal and business cash also increased significantly, reaching 97 percent.
The long-term impact of this activity is crucial for national economic resilience and fostering a healthy business climate. By instilling financial literacy and tax compliance from an early age, students are prepared to become law-abiding professional workers and form a solid foundation for accountably managed new enterprises. The interactive dialogue established during the Q&A session with the Directorate General of Taxes successfully diminished biases and built trust between the younger generation and state fiscal authorities.
Author Profile Information:
Ossi Ferli, Lediana Sufina, Afifah Damayanti, Alfina Marta, Catur Diah Ayu, Rara Marcella (STIE Indonesia Banking School).
Research Source:
Ferli, O., Sufina, L., Damayanti, A., Marta, A., Ayu, C. D., & Marcella, R. (2026). Tax Education for Students at SMKN 6 Jakarta as Aspiring Entrepreneurs: Implementation of a Student Community Service Program in Collaboration with the Direktorat Jenderal Pajak. Jurnal Pengabdian Masyarakat Formosa (JPMF), 5(3), 213-228.
DOI: https://doi.org/10.55927/jpmf.v5i3.3
URL: https://journaljpmf.my.id/index.php/jpmf
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