One of the main factors in which a country can be said to be a developed country is if it has reliable and structured development in terms of social, political, economic, cultural, and technological aspects. How about Indonesia? Indonesia itself is still constrained in realizing its sustainable development so until now it is still categorized as a developing country, not a developed country.
Funds to finance the development itself are mostly obtained from taxes. Taxes account for 76% of state revenue. Taxes are used to finance the state, civil servant salaries, education costs, subsidies, state debt, construction of facilities and infrastructure, and much more. Thus, taxes play an important role in creating Indonesian prosperity.
It is appropriate that the government and society must carry out their duties and obligations with full responsibility. Former President of the United States (US) John F Kennedy once said, “Don’t ask what the country gave you, but ask what you gave your country”.
Indonesia can learn from the US, why did the US become a developed country? Because there is always instilled the idea of prioritizing state obligations rather than demanding rights to the state. So it can be concluded that the level of awareness of citizens is the main factor in making a prosperous and prosperous country.
However, in reality, the level of public awareness in Indonesia is still minimal. This can be seen from the important role of taxes to the state which is not balanced with the level of tax compliance.
The tax ratio in 2016 was still at 11% due to low tax compliance. Therefore, the state has a heavy burden to carry in improving such compliance. No matter how much effort the government makes without being supported by public awareness to care about taxes, it will all be in vain.
So, what causes the level of public awareness to pay taxes is low? Is it from the lack of understanding and knowledge possessed by the Indonesian people? Is it entirely the people’s fault or the authorities in charge, which causes people to be reluctant to pay taxes?
“Wise people obey taxes, tax deprived people”, that’s what I’ve heard. This negative perception causes the Indonesian people to be reluctant to pay taxes. This is also supported by the existence of all unscrupulous tax officials who deviate from tax money. Call it Gaius, the actions that Gaius did also received a response from the public so a song entitled “If Ku Gayus Tambunan” was created.
There are still those who assume that paying taxes will only make tax officials enlarge their stomachs, even though the money is to finance the state to create prosperity and prosperity for the nation. The public’s lack of understanding of the importance of taxes should make the government look for ways to improve compliance, such as directly intervening to provide understanding and knowledge about taxes.
Have you ever heard the saying “Learning at a young age is like carving on stone? Studying in old age is like writing on water”?
This proverb can be related to the government’s strategy. Knowledge of taxes should be introduced from an early age, starting from elementary, junior high, high school, and college. Even though they have not carried out their tax obligations, they have a big role in the continuation of the nation and state.
The young generation is the main asset of the country because they will later fill the position to continue the continuation of this country in the future. Through Speech Tax, which is a teaching activity for 1 hour carried out by all work units of the Directorate General of Taxes simultaneously to elementary, junior high, high school, and the university is appropriate.
Because basically, taxes are contributions that must be paid by taxpayers (society) to the state (government) based on the law and do not receive direct remuneration. According to Article 1 point 1 of Law no. 6 of 1983, as has been finalized by Law no. 28 of 2007 concerning General Provisions and Taxation Procedures, taxes are “obligatory contributions to the state-owned by individuals or entities that are coercive based on the law, without receiving direct reciprocity and are used for the state for the greatest prosperity of the people.