This study aimed to examine the effectiveness of ‘Pajak Bertutur’, a tax education program in Indonesia. We analysed 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 levels increased after the tax education program. We also found that the increase in tax awareness was greater for students who are familiar with the tax authority website and those who have learned about taxation before the event. Therefore, these findings indicate that the effectiveness of the tax education program is influenced by the students’ prior knowledge and emphasising that a continuous tax education program is necessary to improve tax awareness.
|Number of pages||18|
|Journal||Journal of the Australasian Tax Teachers Association|
|Publication status||Published - Dec 2021|
- Tax awareness
- Tax education