EDUKASI DAN SOSIALISASI PERPAJAKAN BAGI MASYARAKAT DUSUN LANGGALAWE DESA WISATA MASMAS KABUPATEN LOMBOK TENGAH

Abstract

Taxes are one of the primary sources of state revenue and play a crucial role in financing development and providing public services. However, the level of public understanding and awareness regarding taxation remains relatively low, particularly among rural communities and micro, small, and medium enterprises (MSMEs). This condition was also identified among the residents of Langgalawe Hamlet, Masmas Tourism Village, Central Lombok Regency. Therefore, this community service program aimed to improve public tax literacy and awareness through tax education and socialization activities. The method employed was community education using a participatory approach, including lectures, interactive socialization sessions, discussions, simulations, and mentoring activities. The program involved local residents, MSME actors, youth groups, and village officials. The results indicated an improvement in participants’ understanding of the functions and benefits of taxation, taxpayers’ rights and obligations, Taxpayer Identification Number (NPWP) ownership, and the use of digital tax services. Furthermore, the activities increased public awareness of the importance of taxation as a form of participation in regional and national development. The high level of participant engagement throughout the program demonstrated that tax education and socialization are effective strategies for improving public tax literacy. This activity is expected to encourage the development of a more tax-aware and tax-compliant community.