PENINGKATAN KOMPETENSI SDM DAN LITERASI PAJAK MELALUI PELATIHAN PERPAJAKAN

Abstract

Tax training programs serve as strategic initiatives to improve human resource competence in the taxation sector and to strengthen public tax literacy. The need for tax professionals in Indonesia continues to rise, while the number of registered taxpayers—reaching 86.7 million in 2024—stands in stark contrast to the limited number of approximately 7,390 licensed tax consultants. This gap highlights the importance of developing the competencies of students, teachers, and the general public to support the national tax administration framework. This study reports the implementation of a two-day taxation training program that integrates lectures, interactive discussions, exercises, and case studies. The training materials covered an introduction to tax law, the General Provisions and Tax Procedures Law, and the Value Added Tax Law. A total of 35 participants attended the program. Evaluation was conducted through problem-solving exercises and case analyses to assess mastery of the material. The results indicate a notable improvement in participants’ understanding of fundamental tax concepts, tax collection and dispute resolution procedures, VAT calculation, and the application of VAT to transactions carried out in specific zones. Topics requiring further clarification were revisited to ensure comprehensive understanding. Overall, the training program effectively enhanced tax literacy and participant competencies, contributing to the development of human resources capable of supporting the implementation of Indonesia’s core tax system.