EDUKASI PAJAK BAGI YAYASAN PENDIDIKAN: MEMBANGUN AKUNTABILITAS DAN BUDAYA KEPATUHAN

Abstract

Tax compliance is a crucial element in maintaining fiscal credibility and public accountability, including for educational foundations that serve as non-profit institutions yet are recognized as corporate taxpayers. However, limited tax literacy and administrative capacity often hinder these institutions from fulfilling their tax obligations properly and consistently. This Community Service Program (PKM) aimed to enhance understanding, technical skills, and the culture of tax compliance within Yayasan Darul Islam Al Bantani through applied tax education and practical mentoring activities. The program employed a participatory approach consisting of needs analysis, educational material design, tax literacy training, e-Filing and e-SPT simulation, coaching clinic, and monitoring–evaluation stages. Activities were implemented through an offline-first strategy to adapt to limited digital infrastructure and connectivity. The results revealed a 25-point increase in participants’ tax knowledge (based on pre–post test results) and the establishment of a Mini Standard Operating Procedure (SOP) for Tax Management and a Tax Compliance Calendar as internal control tools. Participants successfully identified taxable transactions, calculated PPh 21/23, and organized tax documents systematically. This program contributes to strengthening tax accountability and compliance culture in educational institutions while reinforcing the role of universities in supporting national tax policies through the practical implementation of the Tri Dharma of Higher Education.