PENERAPAN KURIKULUM PERPAJAKAN PADA TINGKAT SMA DALAM UPAYA MENINGKATKAN KESADARAN WAJIB PAJAK

Abstract

Tax awareness and compliance by taxpayers in reporting and paying their
taxes correctly is an important issue for a country, considering that taxes are one of
the largest revenues for the state. The discussion in this paper focuses on
fundamental questions about the role of formal education in character building on
taxpayer awareness which is carried out through matriculation at the senior high
school level. To answer this question, the authors use the doctrinal research method
by taking a conceptual approach and the applicable laws and regulations. The results
of the writing describe that formal taxation education in high school has a very
important role in building the character and awareness of taxpayers in paying taxes.