Increasing Awareness of Tax Obligations for MSME Actors

Roekhudin; Devy Pusposari; Lilik Purwanti; Soelchan Arief Effendi; Diana Nurindrasari

doi:10.35568/abdimas.v6i4.3173

Authors

Roekhudin Accounting Department, Brawijaya University, Malang, Indonesia
Devy Pusposari Accounting Department, Brawijaya University, Malang, Indonesia
Lilik Purwanti Accounting Department, Brawijaya University, Malang, Indonesia
Soelchan Arief Effendi Accounting Department, Brawijaya University, Malang, Indonesia
Diana Nurindrasari Accounting Department, Brawijaya University, Malang, Indonesia

DOI:

https://doi.org/10.35568/abdimas.v6i4.3173

Keywords:

Education, Taxation, Training, MSMEs

Abstract

This community service activity aims to provide education and assistance to Micro, Small and Medium Enterprises (MSMEs) by providing an understanding of the basic concepts of taxation, tax rights, and obligations for MSMEs. The method of implementing community service activities is carried out in several stages. The first stage is the planning stage through observation and preliminary interviews on the subject of community service. The second stage is the implementation of activities in the form of training, which is carried out through the presentation of materials, calculation practice, reporting, and tax payment procedures, as well as discussions. The third stage is monitoring, which aims to address the problems faced by MSMEs in fulfilling their tax obligations independently. MSME owners need to be equipped with adequate tax knowledge to increase their awareness of MSME tax compliance. Moreover, limited knowledge is one of the obstacles to the development of MSMEs. Through continuous participation in tax socialization activities such as tax advice and seminars, MSME taxpayers using e-commerce will increase their awareness and compliance. Based on the activities carried out, MSME owners (actors) in Pare Kediri as MSME business operations managers gain a significant understanding of MSME tax rights and obligations. The community service activities still need follow-up activities to ensure that the MSME actors have correctly calculated their tax obligations and have fulfilled their tax obligations by the applicable regulations. Therefore, the community service activities can be continued in the following year's activities.

Downloads

Download data is not yet available.

Author Biography

Roekhudin, Accounting Department, Brawijaya University, Malang, Indonesia

Departemen Akuntansi

References

Adiputra, I. S., Sinarwati, N., & Purnamawati, I. A. (2017). Pengaruh Pemahaman Akuntansi Berbasis SAK-ETAP, Kualitas Pelatihan, dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Koperasi (Studi Empiris pada Koperasi Simpan Pinjam di Kecamatan Karangasem). e-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2).

Aprianingsih, S. dan Kheryadi. (2021) Self-Management Techniques in Managing Time Strategies for MSMEs Affected by PPKM Covid 19. ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat. Vol. 4 No. 2. DOI: https://doi.org/10.35568/abdimas.v4i2.1436

Firmansyah, A., Arham, A., Nor, A.J.E., Simanjuntak, N.F. (2019). Edukasi dan Pendampingan Pelaksanaan Kewajiban Perpajakan Usaha Mikro Kecil dan Menengah pada UMKM XYZ. Jurnal Intervensi Komunitas. Vol. 1 (1) tahun 2019.

Hamdani, E.N. 2018. Materi Metode Pelatihan Training For Trainer PPM Manajemen

Hidayatulloh, A dan Fatma, F.D. (2019). Sosialisasi Peran UMKM Dan Peraturan Pemerintah Nomor 23 Tahun 2018 Guna Mendorong Masyarakat Sadar Pajak. Jurnal Pengabdian Untuk Mu NegeRI, 3 (1). https://doi.org/10.37859/jpumri.v3i1.1202

https://www.republika.co.id/berita/ql7z99327/menkop-ukm-minta-umkm-manfaatkan- platform-digital. Diakses 1 Februari 2021

https://www.solopos.com/digitalisasi-solusi-umkm-hadapi-pandemi-1102126. Jumat, 15 Januari 2021. Diakses pada 5 Februari 2021

Ikatan Akuntan Indonesia. (2018). Standar Akuntansi Keuangan Ekonomi Mikro Kecil Menengah. Jakarta: Grha Akuntan

Kementerian Perindustrian Republik Indonesia. (2016). Kontribusi UMKM naik. Diakses dari http://www.kemenperin.go.id/artikel/14200/Kontribusi-UMKM-Naik

Maulidasari, C.D. dan Rusma. S. (2020). Sosialisasi Digital Marketing pada Usaha Mikro Kecil Menengah (UMKM). Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar. Vol 2, No 1 Januari – Juni P-ISSN: 2715-4475, E-ISSN: 2715-5390. Hal. 63-73. DOI: 10.35308/baktiku.v2i1.2050.

Miles, M. B. And Huberman, A.M. (1992). Qualitative Data Analysis. California: Beverly Hills: Sage Publication Inc.

Moleong, L. J. (2004). Metodologi Penelitian Kualitatif. Edisi Revisi. Bandung: PT Remaja Rosdakarya.

Muhadjir, N. (2000). Metodologi Penelitian Kualitatif. Yogyakarta: Rake Sarasin. Pramono, F. S. (2018). Resolusi UMKM Indonesia. Diakses dari Sindo News Online:

https://nasional.sindonews.com/read/1278750/18/resolusi-umkm-indonesia- 1517531360/

Presiden Republik Indonesia (2008). Undang-undang Republik Indonesia No. 20 tahun 2008 tentang Usaha Mikro, Kecil dan Menengah. Jakarta: Dewan Perwakilan Rakyat Indonesia dan Presiden Republik Indonesia.

Presiden Republik Indonesia (2021). Peraturan Pemerintah (PP) Nomor 7 tahun 2021 tentang Kemudahan, Pelindungan, dan Pemberdayaan Koperasi dan Usaha Mikro, Kecil, dan Menengah

Purwana ES, D., Rahmi., dan Shandy, A. (2017). Pemanfaatan Digital Marketing Bagi Usaha Mikro, Kecil, dan Menengah (UMKM) di Kelurahan Malaka Sari, Duren Sawit. Jurnal Pemberdayaan Masyarakat Madani (JPMM). EISSN: 2580- 4332. Vol.1 No. 1. 1–17. https://doi.org/10.21009/JPMM.001.1.01

Purwanti, L. dan Fatmawati, D.S.A. (2021). The Meaning of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) During The Covid19 Pandemic. Studies of Applied Economics. Vol. 39-12, Hal. 1-12 ISSN: 1133-3197 DOI: 10.25115/eea.v39i12.6001

Rias, T. (2009). Faktor-Faktor yang Mempengaruhi Pemahaman UMKM dalam Penyusunan Laporan Keuangan Berdasarkan SAK ETAP, 11(1), 57–64. https://doi.org/10.1161/01.HYP.25.6.1252

RRI Online. (2017). Wali Kota Kediri Imbau UMK Dukung BPS Sukseskan Sensus Ekonomi. Diakses dari http://rri.co.id/post/berita/418849/ekonomi/ wali_kota_kediri_imbau_umk_ dukung_bps_sukseskan_sensus_ekonomi.html

Santia, T. 2022. “9,5 Juta UMKM Sudah Masuk Ekosistem Digital hingga Juni 2022”. (https://www.liputan6.com/bisnis/read/5036387/95-juta-umkm-sudah-masuk- ekosistem-digital-hingga-juni-2022)

Sihombing, N.L.N. (2018). Model Pendampingan UKM di Kota Tangerang Selatan. Sembadha. 2018. Seminar Hasil Pengabdian Kepada Masyarakat. Penerbit PKN STAN Press

Stockdale, R., Ahmed, A. & Scheepers, H. 2012. Identifying Business Value From The Use Of Social Media: An SME Perspective. PACIS 2012 PROCEEDINGS. https://aisel.aisnet.org/pacis2012/169

Susila, I., Dungga, W.A., Wolok, T., Usman, S.D. (2022). Empowerment of Communities Affected by Covid 19 Through Strengthening Management and Technology Aspects Marketing For SMEs. ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat. Vol. 5 No. 1. DOI: https://doi.org/10.35568/abdimas.v5i1.1319

Wardhana, A. (2015). Analisis Faktor-faktor Pembentuk Service Recovery Pada Top Brand Perusahaan Penyedia Jasa Rental Mobil Di Indonesia Berdasarkan Persepsi Pelanggan Korporasi. ISSN 2089-3590. EISSN 2303-2472.

Wicaksono, A. L. (2016). Analisis Faktor – faktor yang Mempengaruhi Persepsi Pelaku Usaha Mikro Kecil Menengah Tentang Pentingnya Pelaporan Keuangan Berdasarkan SAK ETAP (Studi Empiris Pada UMKM di Kabupaten Jember). Artikel Imliah Mahasiswa.

Widodo, E.S. (2015). Manajemen Pengembangan Sumber Daya Manusia.Yogyakarta: Pustaka Pelajar.