SOCIALIZATION AND TRAINING ON TAX OBLIGATIONS FOR MSME TO SUPPORT TAX REVENUE IN INDONESIA

Abstract

Abstrak: Pajak merupakan sumber penting dalam penerimaan negara, UMKM merupakan salah satu kontributor utama penerimaan negara. Namun, kondisi di lapangan menunjukkan ketidakberminatan serta resistensi dari masyarakat dan wajib pajak dalam menangani pelaporan pajak. Berdasarkan kondisi tersebut, untuk meningkatkan kesadaran atas perpajakan, Dosen Departemen Akuntansi Universitas Padjadjaran bersama Persatuan Wanita Republik Indonesia (Perwari) melakukan sosialisasi dan pelatihan mengenai perpajakan bagi UMKM di Indonesia. Pelaksanaan kegiatan dilakukan menggunakan mekanisme webinar, dengan jumlah peserta sebanyak 51 orang. Berdasarkan hasil kuesioner evaluasi, output kegiatan menghasilkan peningkatan pemahaman pelaku UMKM terhadap peraturan perpajakan serta peningkatan pemahaman atas perhitungan perpajakan, kepatuhan pembayaran dan pelaporan sebanyak 86,7%.

Abstract: Taxes are an important source of state revenue, Micro, Small, and Medium Enterprise (MSME) is serving as one of the main contributors to state revenue. However, condition 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 with Indonesian Women's Union (Perwari) conducted socialization and training webinars with the primary aim to enhance awareness of taxation for MSME in Indonesia. The activities were carried out using a webinar mechanism, with a total of 51 participants. Based on evaluation questionnaire, 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 by 86.7%.