The ideal form of a tax center: An analysis of roles, functions, and management models in supporting the national tax system

Abstrak

University-based Tax Centers are strategic institutions that play a vital role in enhancing public awareness and compliance with tax regulations while supporting the implementation of the Tri Dharma of Higher Education. In addition to serving as a communication bridge between the Directorate General of Taxes (DGT) and the academic community, Tax Centers also hold substantial potential as independent research hubs that contribute to evidence-based tax policy formulation. However, previous studies indicate that students’ understanding of Tax Center functions remains relatively low, creating a gap between ideal expectations and actual implementation. This study aims to analyze the ideal model of a Tax Center by examining organizational structure, educational and research functions, multidisciplinary involvement, and strategies to increase student participation. Based on field studies and Focus Group Discussions (FGDs) with several Tax Centers across Indonesian universities, the findings show that Tax Centers generally serve as centers for tax education, information, research, and community services, though they differ in structure, resources, facilities, and funding. Best practices are demonstrated by Tax Centers operating directly under university leadership, equipped with adequate facilities, and supported by multidisciplinary collaboration. This study recommends an ideal development model in which the Tax Center is placed under the highest university leadership, equipped with comprehensive facilities, and focused on integrating the Tri Dharma of Higher Education to optimize its role in tax education, research, and community engagement.