EFFORTS TO IMPROVE EDUCATION ON PERSONAL INCOME TAX (PPH OP) THROUGH THE DESIGN OF AN INTERACTIVE GAME (TAXMIGO)

Oktaningtiyas Wahyu Pratama

Abstract


This study was motivated by the limited understanding among individual taxpayers regarding the independent processes of filling out, calculating, and reporting their Annual Income Tax Returns (SPT Tahunan PPh OP). The study aimed to assess individual taxpayers' understanding and to design a game-based tax education tool called "Taxmigo," while evaluating user acceptance based on the Technology Acceptance Model (TAM). A Research and Development (R&D) method with a descriptive qualitative approach was employed, utilizing a modified 4D model specifically for the Define and Design stages. Data were collected via open-ended questionnaires distributed to individual taxpayers and tax officers at the Madiun Primary Tax Office (KPP Pratama Madiun) and subsequently analyzed through data reduction, data presentation, and conclusion drawing. The findings revealed challenges such as the transition from the DJP Online system to Coretax, limited tax knowledge, and varying levels of digital technology proficiency. The study resulted in the design of a web-based Taxmigo game featuring an Annual Tax Return simulation. The Taxmigo content was validated by two experts and rated as "Highly Suitable." Future research is recommended to proceed with the Development and Dissemination stages.

Keywords: Individual Taxpayers, Annual Tax Returns, Tax Education, Research and Development (R&D), Taxmigo


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