Evaluation of Taxation Curriculum Policy in Accounting Vocational High School Programs to Support Tax Human Resource Needs: A Case Study of SMK Binawarman, SMK PGRI 15 Jakarta, and SMK PGRI 37 Jakarta

(Evaluation of Taxation Curriculum Implementation Using the CIPP Model in Accounting and Institutional Finance Programs: A Multi-Site Study at Three Vocational High Schools in Jakarta)

Authors

  • Guntur Ilhamsyah Institut Ilmu sosial dan manajemen STIAMI, Jakarta
  • Yulianto Institut Ilmu sosial dan manajemen STIAMI, Jakarta
  • Indriani Rahayu NingTyas Institut Ilmu sosial dan manajemen STIAMI, Jakarta

DOI:

https://doi.org/10.31334/namtxt64

Keywords:

Kurikulum Perpajakan; Sekolah Menengah Kejuruan (SMK); Program Akuntansi; Kesiapan Tenaga Kerja;

Abstract

requires vocational high school graduates to possess taxation competencies that align with the needs of business and industry. However, the taxation curriculum implemented in Accounting programs at vocational High Schools (SMKs) remains largely focused on Income Tax Article 21 and does not adequately reflect the broader competencies required in taxation practice. This study aims to evaluate the tacation curriculum policy in accounting programs at Cocational High Schools In Supporting the development of taxation human resources. A qualitative approach was employed using a case study of SMK Binawarman, SMK PGRI 15 Jakarta, and SMK PGRI 37 Jakarta through curriculum document analysis, interviews, and observations. The findings reveal that witholding ang collection tax materials, Including Income Tax Articles 22, 23, and 26. as well as value added tac (VAT). Are not cufficiently covered in the curriculum. As a result, the tacation of the labor market, ehich demands a broader understanding of taxation regulations and administrative practices. The study concludes that the current taxation curriculum has not adequately supported graduates job readiness in the fields of accounting and taxation. Therefore, cuttuculum development is needed to provide more comprehensive taxatio comptencies that are aligned with the needs of business and industry

References

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Published

2026-06-30

Issue

Vol. 9 No. 1: Juni 2026

Section

Articles

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