Pengaruh Program Relawan Pajak Terhadap Tingkat Literasi Pajak Wajib Pajak Orang Pribadi: Studi Literatur dan Studi Kasus KPP Pratama Kembangan

Putri Permata Sari; Iwan Harefa; Yananto Mihadi Putra

Authors

Putri Permata Sari Universitas Mercu Buana Author
Iwan Harefa Kantor Pelayanan Pajak (KPP) Pratama Kembangan, Jakarta Author
Yananto Mihadi Putra Universitas Mercu Buana Author

Keywords:

Tax Literacy, Tax Volunteers, Tax Planning, E-Filling, Compliance

Abstract

The “Relawan Pajak untuk Negeri” (Renjani) program is an initiative by the Directorate General of Taxes in collaboration with higher education institutions aimed at enhancing public tax literacy and compliance through student involvement as educational agents. This article explores the extent to which the Renjani program influences the level of tax literacy among Individual taxpayers at KPP Kembangan and its relevance to tax planning and tax accounting practices. This study employs a qualitative method through literature review, referring to six relevant academic articles. Findings indicate that direct involvement of tax volunteers in providing education, e-filing assistance, and disseminating tax regulations significantly improves taxpayers’ understanding of their rights and obligations. This enhanced tax literacy supports more structured and lawful tax planning practices, such as avoiding administrative sanctions and improving filing efficiency

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