Mengenal Pajak Penghasilan Sejak Bangku Sekolah: Edukasi NIK sebagai NPWP, PTKP, dan SPT Tahunan Bagi Siswa SMA di Jakarta

Most high school students will start earning income within the next five to seven years, yet their understanding of income tax rarely goes beyond the idea that "tax is deducted from salary." Since July 2024, the national identity number (NIK) has fully functioned as the taxpayer identification number (NPWP), and since 2025, tax administration in Indonesia has moved to the Coretax system. These changes bring young people into contact with the tax system earlier and more directly than previous generations. This community service program aimed to introduce eleventh-grade students at SMA Tarakanita 2 Jakarta to the basics of individual income tax, covering the NIK as NPWP, non-taxable income (PTKP), progressive rates under Article 17, the tax treatment of small businesses, and the obligation to file an annual tax return. The program was conducted on-site through a pre-test, a short lecture, group simulations based on three fictional characters with different career paths, an open discussion, and a post-test. The average post-test score was higher than the pre-test score, with the largest improvement on questions about the NIK as NPWP and PTKP. Students engaged most actively when examples matched their own career plans, particularly the case of a content creator receiving endorsement fees. Calculations involving more than one progressive tax bracket remained the most common source of errors. The results suggest that tax education linked to students' future income can make tax feel relevant well before they become active taxpayers.