Education Today for Future Tax Payers

Education is an enlightening experience that can change the mindset of people and the world. Nelson Mandela, the former president of South Africa once said, “Education is the most powerful weapon which you can change the world”. Because of that, most of great leaders in the world consider education system as a crucial aspect to build their nation.

                Besides the Universal Declaration of Human Right (UDHR), the International Covenant on Economic, Social and Cultural Right, also known the right to receive education as a human right. On 10 December 1948, by 58 members of the United Nations, Resolution 217 voted in favor by 48 members, eight abstained, and two of them did not vote. In 2015, 164 states had admitted this right on the Covenant.

                Article 26 of the Universal Declaration of Human Rights states that "Everyone has the right to education. Education shall be free, at least in the elementary and fundamental stages. Elementary education shall be compulsory. Technical and professional education shall be made generally available and higher education shall be equally accessible to all on the basis of merit. Education shall be directed to the full development of the human personality and to the strengthening of respect for human rights and fundamental freedoms. It shall promote understanding, tolerance and friendship among all nations, racial or religious groups, and shall further the activities of the United Nations for the maintenance of peace. Parents have a prior right to choose the kind of education that shall be given to their children."

                From that statement, we can conclude that every person must have the same access to get education. Education shall be free, because of that a good government must allocate it's national budget for education sector. To build a better nation, Indonesia has taken education as a priority sector. The constitutional amendment of 2001 required Indonesian’s government to set aside 20% of the total budget for education. Of the total budget of Rp2.220 trillion in the State Budget (APBN) of Fiscal Year 2018, it has been allocated Rp444.131 trillion for education. The budget consists of, firstly, Education Budget through Central Government expenditure amounting to Rp149.680 trillion, secondly, Education Budget through Transfer to the Regions and Village Fund of Rp279.450 trillion and thirdly, Education Budget through Financing of Rp15 trillion. It means, there is a great support from our government to education sector right now.

Introducing Taxes to Young Generation

                We have to realize that to support education sector, our government need fund. More than 75 % of Indonesian Revenue comes from taxes. But, there was still  arguments from the taxpayer that they do not know the benefit of taxes that they have paid. They said that tax is difficult to understand. Education sector need taxes, on other hand, taxes need a good education aspect to educate people about the benefit of taxes. Taxes must be learned since the age of children.      

                Introducing taxes to young generation is important. Young generation will be decision makers in the future, because of that, they should know the importance of taxes for our country. They must know that taxes is one of fundamental aspects of our State Revenue.

                Formal education is one way to introduce taxes to them. By adding taxes knowledge to national curriculum, it will be a key to build tax compliance. Directorate General of Taxes (DGT) has tried to put the tax curriculum on every layers of education stages. We cannot see the result instantly, but we have to believe it will be grow and give benefit for our state in the future. By educating young generation, we can educate future taxpayers!