Primakara University Enhances Students’ Tax Competencies by Strengthening Understanding of PPh 21 and STP through Community Service at SMKN 1 Tabanan

A lecturer from Primakara University, Ibu I Dewa Ayu Nyoman Stari Dewi, S.E., M.Si., carried out a Community Service Program (Pengabdian kepada Masyarakat/PKM) in the form of training on completing Individual Annual Tax Returns (SPT) at SMK Negeri 1 Tabanan on April 9, 2026. This activity serves as a concrete initiative to enhance tax literacy among the younger generation while equipping students with essential practical skills to independently fulfill their tax obligations in the future. The training was designed to provide participants with a comprehensive understanding of the importance of taxation as a fundamental component of national development. During the session, students were introduced to basic tax concepts, the role of taxes in supporting public services, and the responsibilities of citizens in contributing to the country through proper tax compliance. In addition, participants received step-by-step guidance on how to accurately complete Individual Annual Tax Returns (SPT), including practical simulations to ensure better comprehension.

The activity was conducted in an interactive and engaging manner, encouraging students to actively participate in discussions and ask questions related to taxation procedures. This approach helped create a conducive learning environment where participants could gain both theoretical knowledge and hands-on experience. As a result, students not only developed a better understanding of tax regulations but also gained confidence in applying this knowledge in real-life situations. This initiative highlights the important role of higher education institutions in bridging the gap between academic knowledge and practical application in society. By introducing tax literacy at an early stage, the program aims to foster awareness, responsibility, and discipline among students as future taxpayers. Through this Community Service Program, Primakara University once again demonstrates its strong commitment to delivering meaningful and impactful contributions to society. The university continues to encourage its academic community to actively engage in initiatives that address real-world issues, promote public awareness, and support the development of a more informed and responsible society.