Depok, August 24th 2023. Four Universitas Indonesia (UI) students from the Department of Fiscal Administration, Faculty of Administrative Sciences (FIA) who joined the Scientific Article Student Creativity Program Team (PKM AI) received Student Creativity Program (PKM) Incentives from Ministry of Education, Culture, Research and Technology (Kemendikbudristek) in 2023. This incentive was given for the research of the AI UI PKM Team entitled “The Role of Socialization on the Confidence Level of Individual Taxpayers in the Voluntary Disclosure Program (PPS) (Study in the Administrative City Area of DKI Jakarta).”
The four students, namely Hadhanah Putri Fatmah, Audina Pramesti, Hani Alfiyyah Purnomo, and Siti Nurkhaliza, were supervised by the Secretary of the Department of Fiscal Administration and also a lecturer at FIA UI, Murwendah, S.I.A, M.A.
The research aimed to determine the role of socialization on the level of trust of Individual Taxpayers in PPS in DKI Jakarta by using the concept of public trust put forward by Grimmelikhuijsen and Knies (2021). This study used a quantitative approach with data collection techniques in the form of a survey of 266 respondents in DKI Jakarta and in-depth interviews.
The results of this study indicated that socialization has a very important role in the level of trust of individual taxpayers in PPS in DKI Jakarta. Implementation of good socialization will generate trust from taxpayers in the PPS policy. One of the recommendations of this research is that the government needs to implement socialization optimally so that taxpayers better understand the substance of the policy. The government can use social media as an effective medium for outreach. The more intensive and widespread the socialization that is carried out, the greater the possibility of increasing awareness of taxpayers in fulfilling their tax obligations.
“Hopefully with more and more student research related to tax issues, the role and tax issues can be more grounded. Not only in academic circles, but also in society. Hopefully this will be a good initial achievement for the PKM AI UI Team. They are also expected to publish their articles in reputable journals,” said Murwendah.
The 2023 Student Creativity Program is a program organized by the Directorate of Learning and Student Affairs (Belmawa) of the Indonesian Ministry of Education and Culture as an effort to guide students to become individuals who know and obey rules; creative and innovative; cooperative objectives in building intellectual diversity. The PKM selection started on March 2, 2023 and was announced on August 4, 2023.
“Hopefully, our victory can motivate FIA UI students to continue competing to make FIA UI proud. We also appreciate the institutions and organizers of the competition. We hope that this event can continue every year and get even better in the future,” said Siti Nurkhaliza.
