Upaya Mendorong Masyarakat Mengenai Pentingnya Kepatuhan Perpajakan di Kalangan UMKM Desa Caturharjo

Kuni Naila’L Muna; Hasim As’ari

doi:10.59024/faedah.v2i4.1120

Authors

Kuni Naila’L Muna Universitas Mercu Buana Yogyakarta
Hasim As’ari Universitas Mercu Buana Yogyakarta

DOI:

https://doi.org/10.59024/faedah.v2i4.1120

Keywords:

MSMEs, Taxation, Final Income Tax

Abstract

This community service process aims to increase community knowledge and awareness regarding Final Income Tax for MSMEs. The partners of this activity are fashion businesses and grocery stores in Caturharjo village, Sleman District, Sleman Regency. The type of this activity is carried out in discussions, case studies, simulations, training, and assessments with a direct meeting method. This service was carried out for 5 meetings which were held on October 6, 13, 20, 26, 27, and November 3, 2024. This process is carried out in stages by coming directly to the partner's place. The results of this community service provide results to target partners in the form of increased understanding of taxation, Final Income Tax for MSMEs, calculation of Final Income Tax, and the process of making NPWP.

References

Apriyanti, H. W. (2021). Tax aggressiveness determinants. Journal of Islamic Accounting and Finance Research, 3(1), 27–52. https://doi.org/10.21580/jiafr.2021.3.1.7412

Cahyani, L. P. (2019). Pengaruh tarif pajak, pemahaman perpajakan, dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM. E-Jurnal Akuntansi, 1885.

Fajar Rizky Ramdhani, e. (2021). Pendidikan kewirausahaan. Yayasan Kita Menulis.

Hapsari, A., &. (2020). Analisis faktor-faktor kepatuhan wajib pajak UMKM di KPP Pratama Karanganyar. Reviu Akuntansi Dan Bisnis Indonesia, 4(1), 56–67.

Ma’ruf, M. H. (2020). The effect of tax rate perception, tax understanding, and tax sanctions on tax compliance with small and medium enterprises (MSME) in Sukoharjo. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(4), 363–370.

Nainggolan, H., &. (2019). Pengaruh pemahaman peraturan, sanksi dan kesadaran wajib pajak usaha mikro, kecil dan menengah (UMKM) terhadap kepatuhan membayar pajak di Balikpapan. KRISNA: Kumpulan Riset dan Teknologi, 10(2), 188–195.

Perdana, E. S. (2020). Pengaruh kesadaran wajib pajak, pengetahuan perpajakan, dan sanksi perpajakan pada kepatuhan wajib pajak UMKM. E-Jurnal Akuntansi, 30, 2338–2350.

Wiyati, S. W. (2019). Pengaruh persepsi tentang pengetahuan, peraturan, dan manfaat perpajakan terhadap kepatuhan wajib pajak UMKM pada KPP Pratama Surakarta. Jurnal Ilmiah Edunomika, 3(01), 74–80. https://doi.org/10.29040/jie.v3i01.477

Yuliana. (2023). Manajemen investasi, pasar modal dan portofolio. Yayasan Cendikia Mulia Mandiri.