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.
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