Peningkatan Pemahaman Pajak Penghasilan Pasal 21 Melalui Program Guru Tamu di SMK Tempel Yogyakarta

Abstract

Income Tax Article 21 is one type of tax that must be understood by every individual who earns income, including prospective workers graduating from Vocational High Schools (SMK). However, initial information obtained from teachers at SMK Tempel indicates that students’ understanding of the concepts and calculations of Income Tax Article 21 still needs to be improved. This is due to limited instructional time and a lack of teaching staff with expertise in taxation. To address this issue, the lecturer team from the Tax Accounting Study Program of Politeknik YKPN was invited to provide a solution through the Guest Teacher Program. This activity was aimed at improving students’ understanding of Income Tax Article 21. The program was carried out through interactive lectures, discussions, and practical exercises in calculating Income Tax Article 21. Evaluation was conducted using a student satisfaction questionnaire regarding the guest teacher program, including observations of student participation. The results showed that more than 90% of students expressed satisfaction with the implementation of the guest teacher program on Income Tax Article 21 and its calculations. In addition, they recommended that the program be conducted periodically as part of the development of student competencies in the field of taxation