Integrating justice-based tax education in Pancasila education: Strategies, challenges, and future directions towards fiscal independence in Indonesia
The study aimed to investigate the integration of justice-based tax education in Pancasila education, focusing on strategies, challenges and future directions towards fiscal independence in Indonesia. Completing the result's study used a survey approach that combined quantitative and qualitative methods to gain in-depth understanding. Specifically, the study focused on students who took Pancasila Education courses at Yogyakarta State University in the even semester of 2023. The sample was selected using proportionate stratified random sampling technique, dividing faculties such as Faculty of Engineering, Faculty of Mathematics and Natural Sciences, and Faculty of Vocational Studies, based on cultural similarities. The results showed to identify that the implementation of justice-based tax education was a crucial aspect in integration with Pancasila Education. Triangulation of data from various approaches reinforced some findings that the main challenges included low awareness of the importance of taxes among students and the general public, as well as difficulties in implementing a curriculum relevant to justice values in tax education. The study recommended several strategic measures, including the development of an inclusive tax education infrastructure, comprehensive training for Pancasila education teachers, refinement of the Pancasila education curriculum to better integrate tax justice aspects, and cross-sector collaboration to ensure the success of such integration. Continuous evaluation of fairness-based tax education in Pancasila education was emphasized as an important step to ensure the sustainability and effectiveness of this program in increasing public understanding and participation in a fair and sustainable tax system.
Afonso, W., et al. (2024). Plugging the Tax Leak: An Analysis of North Carolina's Local Sales Tax Redistribution Policy. State and Local Government Review, 56(1), 76-90. https://doi.org/10.1177/0160323X231215057
Appiah, T., et al (2024). Tax Knowledge, Trust in Government, and Voluntary Tax Compliance: Insights From an Emerging Economy. Sage Open, 14(2). https://doi.org/10.1177/21582440241234757
Blaylock, B., et al. (2024). Tax-Motivated Income Shifting in Audit-Firm Networks: Comparing Big 4 and Non-Big 4 Firms. Journal of Accounting, Auditing & Finance, 0(0). https://doi.org/10.1177/0148558X231220969
Deb, R., & Chakraborty, S. (2017). Tax Perception and Tax Evasion. IIM Kozhikode Society & Management Review, 6(2), 174-185. https://doi.org/10.1177/2277975217701363
Eliza, et al. (2024). Integrating e-learning into the vocational high school curriculum: strategies, challenges, and future directions. RESEARCH. www.commprac.com. ISSN 1462 2815. https://commprac.com/june-2024/
Engel L, et al.(2023). Review and Consultations of Canadian Financial Education Programs for Individuals with Disabilities. Canadian Journal of Occupational Therapy. 2023;90(3):257-268. doi:10.1177/00084174221129947
Evagorou, M., et al (2023). Students' and teachers' voice on the outcomes of a citizenship education curriculum. Citizenship, Social and Economics Education, 22(2), 100-117. https://doi.org/10.1177/14788047231193917
Fazio, C., et al. (2020). The Impact of State-Level Research and Development Tax Credits on the Quantity and Quality of Entrepreneurship. Economic Development Quarterly, 34(2), 188-208. https://doi.org/10.1177/0891242420920926
Funderburg, R., et al (2021). Is Tax Competition Strategic? Spatial Distributions of Business Property Tax Abatements in the Chicago Suburbs. Economic Development Quarterly, 35(1), 66-83. https://doi.org/10.1177/0891242420977694
Geurts, E. M. A., et al. (2023). "˜I have discovered how to have faith in my students': Negotiating a citizenship education curriculum with vocational education students. Citizenship, Social and Economics Education, 22(3), 189-203. https://doi.org/10.1177/14788047231225747
Gnanadass, E., et al. (2022). "I'll Take Two Please ... Sike": Paying the Black Tax in Adult Education. Adult Learning, 33(2), 61-70. https://doi.org/10.1177/10451595211069075
Gregory, M. (2007). Real Teaching and Real Learning vs Narrative Myths about Education. Arts and Humanities in Higher Education, 6(1), 7-27. https://doi.org/10.1177/1474022207072197
Hidayah,Y. (2020). Disertasi: Pengembangan model belajar keterlibatan (MBK) untuk memperkuat partisipasi politik dan civic engagement warga negara muda di era digital. Bandung: Universitas Pendidikan Indonesia
Inasius, F., et al.(2020). Tax Compliance After the Implementation of Tax Amnesty in Indonesia. Sage Open, 10(4). https://doi.org/10.1177/2158244020968793
Jacques, O. (2023). Explaining willingness to pay taxes: The role of income, education, ideology. Journal of European Social Policy, 33(3), 267-284. https://doi.org/10.1177/09589287231164341
Jensen, N. M., & Lindstädt, R. (2012). Leaning Right and Learning From the Left: Diffusion of Corporate Tax Policy Across Borders. Comparative Political Studies, 45(3), 283-311. https://doi.org/10.1177/0010414011421313
Kapoor, S., & Singh, A. (2023). Development of Indian Tax System: Pre and Post-Colonial Influences. FIIB Business Review, 0(0). https://doi.org/10.1177/23197145231164816
Kolhe, P. (2017). Tax Incentive Policy for Development of Himalayan and North-eastern States in India. Indian Journal of Public Administration, 63(1), 136-156. https://doi.org/10.1177/0019556117689855
Leonard, T., et al. (2020). Impact of Property Tax Abatement on Employment Growth. Economic Development Quarterly, 34(2), 209-221. https://doi.org/10.1177/0891242420911712
Lim, L., & Chapman, E. (2022). Development and Preliminary Validation of the Moral Reasoning Questionnaire for Secondary School Students. Sage Open, 12(1). https://doi.org/10.1177/21582440221085271
Martin, I. W., & Harper, H. (2021). What Makes a Tax Policy Popular? Predicting Referendum Votes from Policy Text. Socius, 7. https://doi.org/10.1177/23780231211066069
Mumford, A. (2015). Tax Complexity, Tax Salience and Tax Politics. Social & Legal Studies, 24(2), 185-201. https://doi.org/10.1177/0964663915575192
Nyamwanza, T., et al. (2014). An Analysis of SMEs' Attitudes and Practices Toward Tax Compliance in Zimbabwe. Sage Open, 4(3). https://doi.org/10.1177/2158244014542776
Peart, M., et al. (2023). Digital and socio-civic skills development and young people's perceptions of digital citizenship in the UK. Education, Citizenship and Social Justice, 0(0). https://doi.org/10.1177/17461979231170232
Sharma, A., et al. (2023). Analysing the Framework of Tax Compliance: A Study of Attitudinal Determinants. Metamorphosis, 22(1), 7-17. https://doi.org/10.1177/09726225231170719
Shiffer-Sebba, D., & Harpaz, Y. (2024). Antisocial Capital: Community Cohesion and Tax Avoidance among American Elites. Socius, 10. https://doi.org/10.1177/23780231241250188
Suyato, Hidayah,Y, (2024). Increasing Social Care Through Civic Education in Higher Education. Cakrawala PendidikanJurnal Ilmiah PendidikanVol. 43 No. 1, February 2024, pp.4461https://journal.uny.ac.id/index.php/cp/issue/view/2613DOI:https://doi.org/10.21831/cp.v43i1.67136
Tawfik, O. I., & Elmaasrawy, H. E. (2024). Determinants of the Quality of Tax Audits for Content Creation Tax and Tax Compliance: Evidence From Egypt. Sage Open, 14(1). https://doi.org/10.1177/21582440241227755
Trifan, V. A., et al (2023). Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study. Sage Open, 13(3). https://doi.org/10.1177/21582440231195676
Trumboo, N. (2022). Agricultural Income Tax in India: Introducing Threshold-Based Tax Exemption. Indian Journal of Public Administration, 68(1), 21-33. https://doi.org/10.1177/00195561211058451
Wu, Y., & Merriman, D. (2011). Illinois' Municipal Telecommunications Tax: Tax Base Elasticity and Revenue Potential. Urban Affairs Review, 47(6), 838-860. https://doi.org/10.1177/1078087411415507
Copyright (c) 2025 Chandra Puspita Sari, Adi - Sulistiyono, I Gusti Ayu Ketut Rachmi Handayani
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Jurnal Cakrawala Pendidikan, Jurnal Ilmiah Pendidikan, with ISSN: 0216-1370, is published by the Institute of Education Development and Quality Assurance (LPPMP UNY). Cakrawala Pendidikan has been recently has been re-accredited by Indonesian Ministry of Education and Culture decision Number 51/E/KPT/2017 which is valid for five years since enacted on 4 December 2017.
