Smart Citizen from an Early Age: A Tax Literacy Model Based on Character Education in Elementary Schools

Abstract

Tax literacy at the elementary school level has received limited attention because taxation is generally perceived as an economic concept related to adults. However, early understanding of the relationship between citizens’ contributions, public facilities, and social responsibility is essential for developing civic awareness from an early age. This study aimed to develop the Smart Citizen sejak Dini model based on tax literacy and character education for elementary school students. This research employed a Research and Development (R&D) approach by adapting Borg and Gall’s development procedures, consisting of needs analysis, model development, expert validation, revision, and limited trial implementation. The research participants were fifth-grade students at SDN 176 Belajen, Enrekang Regency. Data were collected through observations, interviews, questionnaires, expert validation, and literacy comprehension tests, and were analyzed using descriptive quantitative and qualitative techniques. The results showed that the Smart Citizen sejak Dini model through the CERDAS framework (Cermati, Eksplorasi, Refleksi, Diskusi, Aksi, and Sadari) was categorized as highly feasible, with an average validation score of 4.50. The implementation of the model achieved a learning feasibility rate of 91.25% and improved students’ tax literacy understanding from 65% to 84%. These findings indicate that integrating tax literacy, character education, and civic learning through a contextual approach can serve as an innovative strategy to foster students’ public awareness, social responsibility, and civic character from an early age.