ONLINE TAX SERVICE EXPLANATIONS ON MSME’S IN TANGERANG CITY

  • Deden TARMIDI Universitas Mercu Buana
  • Feber SORMIN Universitas Mercu Buana
  • M. Laras WIDIYANTO Universitas Mercu Buana
  • Noor Hazlina AHMAD University Sains Malaysia
Keywords: MSME, online tax services

Abstract

Tax is the largest income that supports national development, which is indirectly enjoyed by taxpayers and society in general. Aware of this, the Directorate General of Taxes as the party authorized to collect central tax revenue continues to improve tax services to the public, both from its own human resources to other resources with the aim that taxpayers are encouraged to comply with taxes so that the tax revenue target is achieved. The online tax application is a tax service breakthrough that has been started a decade ago and continues to grow today. Increasing tax services does not necessarily encourage people to comply with taxes and take advantage of these online tax services. Especially Micro, Small and Medium Enterprises (MSMEs) which generally lack information and counseling about these online tax services. The limited socialization carried out by the Directorate General of Taxes and the self-assessment system that applies in Indonesia creates a considerable distance between the Government and Taxpayers in the use of online tax applications, plus the limited human resources owned by MSMEs so that information about the existence of online tax applications, the benefits of the application online taxes, as well as how to operationalize online tax applications are limited. This has a fairly high impact both on the fulfillment of tax obligations from the community itself, which sometimes leads to tax bills which also have an impact on less than optimal state tax revenues.This community service activity was delivered to MSMEs in the Tangerang city area by zoom online on February 16, 2022. Information about online tax services is rarely known by MSME taxpayers so that they usually carry out their tax rights and obligations manually, this activity helps people to carry out their tax rights and obligations more easily using a variety of online tax services.  

Downloads

Download data is not yet available.

References

Amin, M.N., Nugraha, E.R., Rachmawati, S., & Sugiyarti, L. (2022). Pemberdayaan Pengusaha UMKM di Bidang Kuliner di Jabodetabek dalam Pengelolaan Cashflow dan Perpajakannya. Jurnal Abdikaryasakti, 2(1), 13-24. http://dx.doi.org/10.25105/ja.v2i1.12805
Herawati, H., Tabroni, R., & Lusiana, S. (2018). The Effectiveness of the Tax Regulation Socialization on Taxpayers’ Comprehension and Compliance in Implementing Their Tax Obligations. The International Journal of Business Review, 1(2), 131-140.
https://www.kompas.com/tren/read/2021/11/26/073000865/unggahan-viral-penjual-online-dapat-surat-tagihan-pajak-rp-35-juta-ini-kata?page=all
https://megapolitan.kompas.com/read/2020/10/20/18300921/94000-umkm-di-kotatangerang-telah-terdata-dalambantuanstimulus#:~:text=TANGERANG%2C% 20KOMPAS.com%20%2D%20Wali,yang%20akan%20diberikan%20Pemerintah%20Pusat.
https://www.republika.co.id/berita/qq7j6l409/buruknya-kepatuhan-pajak-vs-kemurahan-hati-pemerintah
Maghriby, B., Ramdani, D., & Triharjono, S. (2017). Pelatihan dan Konsultasi Perpajakan di Lingkungan Sekolah Tinggi Ilmu Ekonomi (STIE) Ekuitas Bandung. Jurnal Dharma Bhakti Ekuitas, 1(2), 14-17.
Mintarti, S.U., Ghozali, D.R., Munir, S., & Satrio, Y.D. (2020). Pemberdayaan UMKM Gerabah Melalui Pembentukan Komunitas Pra-Koperasi Di Kabupaten Probolinggo. Dinamisia, 4(1), 26-35. https://doi.org/10.31849/dinamisia.v4i1.3235
Nugraeni, & Susilawati, I. (2020). Pelatihan Pembukuan Kelompok Wanita Tani (KWT) Karya Bunda. Dinamisia, 4(1), 74-79. https://doi.org/10.31849/dinamisia.v4i1.3747
Peraturan Pemerintah Nomor 23 Tahun 2018 tentang Pajak Penghasilan atas Penghasilan Dari Usaha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu
Rahmi, N., Pohan, C.A., Arimbhi, P., Mansur, M., & Zulkifli. (2020). Pelatihan Pembukuan Keuangan Sederhana dalam Rangka Pelaksanaan Kebijakan Pajak yang Baru (PP Nomor: 23/2018) Untuk Pelaku UMKM Naik Kelas di Kota Depok. Jurnal Komunitas, 2(2), 152-158
Samsiah, S., & Lawita, N.F. (2017). Review the Readiness of MSMEs in Indonesia Compliance with Accounting Standars Micro, Small and Medium Enterprise (SAK EMKM). Jurnal Akuntansi & Ekonomika, 7(2), 115-120.
Sarpingah, S., Sormin, F., & Handayani, R. (2017). Influence of Taxation Knowledge and Socialization of Imlementation PP. 46 Year 2013 on Tax Compliance for Certain WPOP Small and Medium Business (UMKM) Owner (Case Study in KPP Pratama Cengkareng, West Jakarta). Research Journal of Finance and Accounting, 8(22), pp. 128-136
Syaputra, R. (2019). Pengaruh Persepsi Wajib Pajak atas Penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Usaha Mikro, Kecil, dan Menengah dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi. Jurnal Magister Akuntansi Trisakti, 6(2), 121-144. http://dx.doi.org/10.25105/jmat.v6i2.5560
Tarmidi, D., Fitria, G.N., & Purwaningsih, S. (2017). Tax Compliance: Impact of Implementation Online Tax Application (Empirical Study Tax Payer in KPP Madya Jakarta Timur). International Journal of Business, Economics, and Law, 14(1), pp. 65-73
Tarmidi, D., Pernamasari, R., Purwaningsih, S., Kusumabratha, I., Gultom, H.T. (2022). Sosialisasi Pajak Penghasilan dan Risiko Pemeriksaan Pajak Bagi Pelaku UMKM di Kota Tangerang. Jurnal Abdikaryasakti, 2(2), 91-112. http://dx.doi.org/10.25105/ja.v2i2.13946
Published
2022-12-15
How to Cite
TARMIDI, D., SORMIN, F., WIDIYANTO, M. L., & AHMAD, N. (2022). ONLINE TAX SERVICE EXPLANATIONS ON MSME’S IN TANGERANG CITY. ICCD, 4(1), 631-639. https://doi.org/10.33068/iccd.v4i1.533
Section
Articles