Teacher’s Will to Promote Tax: A Preliminary Evidence to Build Tax People in Indonesia through Community Partnership


This article describes the teacher’s willingness to promote tax and the constraints. The often overlooked aspect of tax administration is the immense effort applied to build a partnership with the community to facilitate and improve voluntary compliance. Teachers, as one of informal leader in society, is such community. Primary data collected by survey method to high school teachers in Bogor and Jakarta in 2013 and 2015 respectively. This study finds that teachers have high willingness to participate in promote tax. Most of the them will transfer their tax knowledge and skill to their students and society. Furthermore, tax socialization and training can change their perspective of tax positively. However, lack of tax knowledge, both theoretically and practically, are the constraints. Most of them don’t do their tax obligation in tax reporting because they never receive any tax withheld evidence. As the recommendation, teacher’s empowerment as tax promoter can be one of solutions to develop tax people in Indonesia. Moreover, there should be more tax socialization and training for teachers, in this matter academician from universities can contribute more in such activities. The result of present study contributes to fields concerned with building tax people and improving tax morale. Further research to develop tax promoter concept from informal leader will be prospective for building tax people through community partnership.



Keywords: tax people, tax promoter, voluntary tax compliance, teacher, community partnership, tax socialization.

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