Campus Tax Inclusion Needs Reciprocity to Be Sustainable

JAKARTA, DDTCNews — Darussalam, Chairperson of the Association of All Indonesian Tax Centers and Tax Academicians (Perkumpulan Tax Center dan Akademisi Pajak Seluruh Indonesia/PERTAPSI), believes the success of the tax inclusion programme will be achieved if it is not imposed or made compulsory.

According to Darussalam, participation that grows from universities' own awareness will have a greater impact in supporting the sustainability of the tax inclusion programme in Indonesia.

"Tax inclusion should not be a programme that is forced, but should grow from one's own awareness that they must play a part in a special programme that is a necessity for our nation," he said at the Tax Research Review webinar entitled Tax Awareness Inclusion Program in Indonesian Universities: A Comparative Case Study, organised by the Tax Accountants Compartment of the Institute of Indonesia Chartered Accountants (Kompartemen Akuntan Perpajakan Ikatan Akuntan Indonesia/KAPj IAI in Indonesian), on Wednesday (2/9/2026).

Darussalam also believes that university participation in the tax inclusion programme can be further strengthened if there is a reciprocal relationship between universities and the tax authority.

"For each party to move forward and sustain the effort, the tax inclusion programme should not merely be embedded within the campus, but should be set out in a provision that is mutually beneficial to all parties," said Darussalam.

He noted that the reciprocal aspect for universities running tax inclusion programmes still needs to be strengthened.

In this context, Darussalam highlighted the issuance of Minister of Finance Regulation (MoF Reg.) 44/2026 and MoF Reg. 55/2026, which govern the parties that may act as taxpayers' attorneys and tax consultants. See: Will MoF Reg. 55/2026 End Recognition for Tax Education?

According to Darussalam, the provisions in both minister of finance regulations have not yet provided adequate space for tax education as he had hoped.

"I hope that tax education is given a special place, valued and recognised, as this will render enthusiasm to campuses. It will also foster a willingness to voluntarily assist the Directorate General of Taxes (DGT)," he said.

Further, Darussalam drew an analogy between university participation in the tax inclusion programme and voluntary compliance by the public. He argued that participation will grow more readily if those involved also derive benefit from it.

"It is quite simple. The DGT simply needs to prepare regulations that are fundamentally supportive of how tax education can be delivered at universities, because, after all, what gives rise to tax compliance? Tax awareness. And what gives rise to tax awareness? Education, inclusion and literacy that are continuous and tireless, without expecting immediate results," said Darussalam.

Darussalam is optimistic that universities will voluntarily and enthusiastically assist the DGT in providing education if they are appreciated and given a place within Indonesia's tax system. (rig)