KENALI PAJAK, DUKUNG PEMBANGUNAN DAERAH

Authors

  • Wahyu Nurul Hidayati Universitas Pamulang
  • Wiwit Irawati Universitas Pamulang
  • Tri Agung Tofiq Universitas Pamulang

DOI:

https://doi.org/10.32493/abms.v7i2.61799

Keywords:

Tax; MSMEs; Tax Compliance; Tax Literacy; Regional Development

Abstract

Taxes are a crucial source of state revenue for supporting national and regional development. However, many members of the public—particularly Micro, Small, and Medium Enterprises (MSMEs)—still possess limited understanding regarding the strategic function of taxation and how to fulfill their tax obligations. This situation is evident among the Community Service (PKM) partners in Pabuaran Village, Sukamakmur District, Bogor Regency, who face various challenges: perceiving taxes as a burden, limited access to information, a lack of understanding regarding tax obligations, administrative hurdles, and minimal utilization of government-provided tax facilities. This Community Service program aims to enhance tax literacy, encourage tax compliance, and strengthen the administrative capacity of MSMEs through an educational approach, technical training, and practical guidance. The proposed solutions include regular outreach sessions regarding the benefits of taxation for regional development

 

References

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Published

2026-07-01

Issue

Vol. 7 No. 2 (2026): Abdimisi

Section

Articles

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Copyright (c) 2026 Wahyu Nurul Hidayati, Wiwit Irawati, Tri Agung Tofiq

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