Every citizen should have tax awareness. Tax is a mandatory contribution to the state that is owed by an individual or entity that is coercive under the law without receiving a direct reward and is used for the purposes of the state for the greatest prosperity of the people.
This is stated in Article 1 of the Law of the Republic of Indonesia Number 6 of 1983 concerning General Provisions and Tax Procedures as Amended several times, most recently by the Law of the Republic of Indonesia Number 16 of 1983. 2009.
Taxes which is one of the sources of state revenue must receive special attention, in addition to non-tax revenues and grant receipts. This is because the largest state revenue comes from taxation. In 2020, state revenues amounted to Rp1,699.9 trillion consisting of, Rp1,404.5 trillion tax revenues, Rp294.1 trillion non-tax state revenues, and Rp1.5 trillion grants.< /p>
Meanwhile, the central government spending in 2020 is IDR1,975.2 trillion and transfers to regions and village funds are IDR763.9 trillion. The total state expenditure in 2020 is IDR 2,739.2 trillion. Tax revenue in 2021 grows by 2.9% with a focus on policies that support economic recovery and continue reforms.
In 2021, tax receipts will continue to support economic recovery in a more measurable manner and is projected to grow positively in line with the prospects for improving the economy and support for continued administrative reforms < b>taxes. Taxes also has a regulatory function, namely regulating economic growth through taxation policies taken by the government.
In addition to regulatory functions, taxes also have a budgetair function, namely taxes to finance state expenditures. National development can run smoothly with the support of collected tax receipts. By contributing to paying taxes, the community does not get a direct reward.
However, the construction of infrastructure and the construction of public facilities that are very useful for the community is an indirect benefit received by the community. In simple terms, it can be seen in the construction of road access in the regions, the construction of health facilities, and the construction of schools for the nation’s next generation.
During the Covid-19 pandemic, tax benefits can be felt from the government’s free vaccination program. However, all state expenditure activities can be hampered if revenues are not optimal. This is where awareness about taxation is needed, even from an early age. The Directorate General of Taxes has a Tax Goes To School program as an effort to socialize the importance of taxes.
The Tax Goes To School program is an educational effort on taxation in schools for the younger generation. An introduction to tax from an early age is certainly a very brilliant idea. Children become familiar with the world of taxation. If you just don’t know, how can you cultivate a sense of caring? All processes require a prelude to reach the goal.
Introduction of tax to students can be done from simple things, such as introducing the benefits they feel in the world of education. The education budget in the 2021 APBN is IDR 550 trillion with the following achievement plans:
Providing Bidik Misi/KIP scholarships for 1,108.8 thousand students from the Ministry of Education and Culture and 56 thousand students from the Ministry of Religion, as well as plans for the rehabilitation and renovation of educational infrastructure for 1,670 elementary schools and Middle School, 189 Madrasah and Religious Schools, 94 State Universities, and 12 State Islamic Religious Universities.
In addition, the education budget of the 2021 State Revenue and Expenditure Budget is directed at improving the quality of education outcomes through increasing PISA scores and strengthening PAUD administration, as well as increasing teacher competence. Children who are the next generation of the nation can be said to be state assets. Later the children will grow up and become the determinants of the country’s progress.
Providing taxation education to the younger generation will increase awareness of the importance of taxes from an early age. The younger generation can begin to have an idea about the definition of tax, the benefits and functions of tax, and the types of tax. That way, it is hoped that the younger generation will have innovations that are good for the economy and the welfare of the country.
Indonesia’s first president Ir. Soekarno once said, “Give me a thousand parents I will pull Mount Semeru from its roots, but give me ten youths, I will undoubtedly shake the world”.
But still, nothing will happen if the first step is not taken. Introduction is the first step to raise awareness and is resolved by solution.
During the current pandemic, it is not a significant obstacle to keep running the Tax Goes To School program. Tax Goes To School now comes with a different medium, namely by PJJ. Organizing Tax Goes To School by PJJ does not reduce the essence of this activity. The aims and objectives of the program can be conveyed well even online. Students can still interact and communicate with tax employees by means of PJJ.
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