GERAK CEPAT MAHASISWA MBKM DALAM MENCIPTAKAN EDUKASI KEMERGELAPAN PAJAK INDONESIA MELALUI RENJANI  DI KPP PRATAMA BANGKALAN

Fainsanu Faraka; Emi Rahmawati

doi:10.36989/didaktik.v11i02.6584

Fainsanu Faraka Universitas Trunojoyo Madura
Emi Rahmawati Universitas Trunojoyo Madura

DOI: https://doi.org/10.36989/didaktik.v11i02.6584

Keywords: MBKM, tax volunteers, tax evasion, tax education, annual tax return.

Abstract

Tax evasion Indonesia remains a significant challenge within Indonesia's taxation system, directly impacting the nation's revenue. Through the Merdeka Belajar Kampus Merdeka (MBKM) program, students are given the opportunity to contribute as tax volunteers in efforts to enhance taxpayer awareness and compliance. This article examines the active role of MBKM students during their four-month industrial internship at the Pratama Tax Office (KPP) in Bangkalan. Activities included assistance with Annual Tax Return (SPT) filing, taxpayer education, and both online and manual data entry and reporting. The results indicate that student involvement provides effective education, improves tax literacy, and strengthens the connection between tax authorities and the public. These findings underscore the importance of synergy among educational institutions, tax authorities, and society in establishing a transparent and efficient taxation system. The MBKM internship program has proven to not only provide practical experience for students but also contribute directly to combating tax evasion in Indonesia.

References

Akib, M. R., Umar, W., & Marjani, M. (2023). Strategi Peningkatan Pendapatan Asli Daerah (PAD) Melalui Optimalisasi Pajak dan Retribusi di Kota Kendari. Jurnal Al-Ahkam: Jurnal Hukum Pidana Islam, 5(2), 126-138.
Habibah, M., Maharany, I. D., Cahya, B. T., & Fitria, Z. (2024). Asistensi Pelaporan SPT Tahunan dalam Upaya Meningkatkan Kepatuhan Hukum Wajib Pajak UMKM di Kabupaten Pati.
Hardika, N. S., Askara, I. K. J., & Wijana, I. M. (2022). The effect of taxpayer understanding and use of e-filing on taxpayer compliance with tax volunteer as moderating variable. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 17(1), 95-110.
Kemendikbud Nasional Pendidikan Tinggi Standar. (2020). Peraturan Menteri Pendidikan Dan Kebudayaan Nomor 03 Tahun 2020 Tentang Standar Nasional Perguruan Tinggi. 47.
Lukman, H., Kezia, C., Woen, E. D., & Lie, I. K. (2023). Pendampingan Wajib Pajak Orang Pribadi Melaporkan Surat Pemberitahuan Tahunan dengan E-Filing. Jurnal Bakti Masyarakat Indonesia, Vol. 6, No. 2, Agustus 2023, Hal. 400-408.
Nurhidayah, F., Dwianika, A., Sofia, I. P., Wisnantiasri, S. N., Fitria, A., Syahrial, A., & Rahmawati, E. (2021). Pelayanan Wajib Pajak Oleh Relawan Pajak Di Tax Center. Prosiding Sembadha, 2, 369-371.
PER-12/PJ/2021, P. D. J. P. N. (2021). Peraturan Direktur Jenderal Pajak Nomor Per-12/Pj/2021. 6.
Prihatini, M., Kusumawati, N., & Amyati, A. (2024, October). Sistem e-filing dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dengan Relawan Pajak Sebabagai Variabel Moderating. In National Conference on Applied Business, Education, & Technology (NCABET) (Vol. 4, No. 1, pp. 139-154).
Razif, R., Iswadi, I., Yulisda, D., Alfarizi, R., & Nita, E. (2023). Workshop Pendampingan Pelaporan Pajak bagi Relawan Pajak sebagai Efektivitas Pelayanan Publik. Jurnal Solusi Masyarakat Dikara, 3(3), 145-149.
Tanjung, J., & Chairina, S. W. (2025). Determinan Kinerja Pelayanan Relawan Pajak. Jambura Accounting Review, 6(1), 167-180.
Warno, W., & Fahmi, U. (2020). Pengaruh Tax Avoidance Dan Biaya Agensi Terhadap Nilai Perusahaan Dengan Kualitas Audit Sebagai Variabel Moderasi Pada Perusahaan Lq45. EL MUHASABA: Jurnal Akuntansi (e-Journal), 11(2), 188-201.