Technical Training on Taxation to Strengthen Village Officials’ Understanding of Financial Management in East Martapura District

Abstract

Village financial management faces challenges in implementing tax obligations, particularly in identifying taxable transactions, determining the appropriate types of taxes, calculating tax liabilities, withholding or collecting taxes, making tax payments, filing tax reports, and maintaining tax documentation. These challenges highlight the need to improve village officials' competencies to ensure that financial management is conducted in an orderly, transparent, accountable manner and in accordance with applicable regulations. This technical guidance program aimed to improve village officials' knowledge and practical skills in implementing tax regulations applicable to village financial transactions. The program was conducted on April 8–9, 2026, at Hotel Aeris Banjarbaru, involving 26 participants from East Martapura District, Banjar Regency, South Kalimantan, Indonesia. The implementation adopted a participatory and hands-on approach through lectures, discussions, question-and-answer sessions, case studies, tax calculation simulations, and practical exercises in identifying taxable transactions. The evaluation instruments included observations of participant engagement, assessments of case analysis, exercises in identifying taxable transactions, tax calculation simulations, and evaluations of participants' understanding of tax administration procedures. The evaluation results indicated improved participant understanding of transactions with tax implications, the determination of appropriate tax types, tax calculation simulations, and procedures for tax withholding, collection, payment, and reporting. Participants also demonstrated a better understanding of the importance of complete documentation and reconciliation between village financial transactions and tax administration records. However, the improvement has not been expressed as a percentage because quantitative pre-program and post-program assessment data were unavailable. In conclusion, this technical guidance program contributed to strengthening village officials' practical competencies and is expected to support orderly financial administration, transparency, accountability, and tax compliance in village financial management.