Manuscript_Socialization and Training on Tax Obligations for MSME to Support Tax Revenue in Indonesia

Abstract

Taxes are an important source of state revenue. Every year, the contribution of taxes to state income increases, but it is not optimal. As observed, Micro, Small, and Medium Enterprise (MSME) is an important sector in the Indonesian economy, serving as one of the main contributors to state revenue. In order to improve this contribution, diverse strategies have been adopted by the government to augment tax paid by enterprise. One such strategy is the provision of various convenience facilities including online taxation services. However, it is equally crucial to also acknowledge that despite the provision of these convenience facilities, field observations showed a significant lack of interest and resistance from both the community and taxpayers concerning handling tax reports. Based on these conditions, lecturers at the Accounting Department at Universitas Padjadjaran conducted socialization and training webinars with the primary aim of providing substantial information concerning taxation for MSME in Indonesia. The results showed that after the conducted training, there was an increased understanding among MSME actors regarding tax regulations as well as an improved comprehension of tax calculations, payment compliance, and reporting.

Keywords: Tax, MSME, Socialization and Training