Tax education program for teachers in high schools to enhance voluntary tax compliance

This paper analyzed implementation of tax socialization program for teachers in high schools in the Regional Office of West Java II Directorate General Taxation from content and context of policy perspective. This study discusses tax socialization program as an effort to educate the elements shaping taxpayers’ behaviors which are tax mentality, tax tension feeling, and tax morale. This program aimed at promoting teachers as the agents of socialization and the agents of change to instill knowledge and an awareness of tax responsibility to students as teachers are seen as respected figures by students. Tax education program is a long-term investment that needs to be introduced as early as possible to shape the behaviors of taxpayers which in turn, may enhance voluntary tax compliance from students as the future taxpayers.