Penerapan Ilmu Akuntansi dalam Perhitungan dan Tata Cara Pelaporan Pajak Entitas Mikro Kecil Menengah (EMKM) pada Pelaku EMKM Masyarakat Kel. Kadu Agung Kec. Tigaraksa, Kab. Tangerang
Abstract
This service is entitled Application of Accounting Science in Calculating and Tax Reporting Procedures for Micro, Small and Medium Entities (EMKM) for EMKM Actors in the Community of Kadu Agung Village, Tigaraksa District, Tangerang Regency. The main objective of this activity is to provide training and practical knowledge regarding accounting and taxation for EMKM players to improve financial management capabilities and compliance with tax obligations. The methods used include an initial survey to understand community needs, direct delivery of material, simple financial recording simulations, and interactive discussions about tax calculations and reporting. The conclusion of this activity is the need for ongoing assistance to ensure that EMKM actors can manage their finances independently and have orderly tax administration, as an effort to support community welfare and the economic independence of Kadu Agung Village.
Keywords: Accounting, Taxation, Micro, Small and Medium Entities (EMKM)
Abstrak
Pengabdian ini berjudul Penerapan Ilmu Akuntansi dalam Perhitungan dan Tata Cara Pelaporan Pajak Entitas Mikro Kecil Menengah (EMKM) pada Pelaku EMKM Masyarakat Kelurahan Kadu Agung, Kecamatan Tigaraksa, Kabupaten Tangerang. Tujuan utama dari kegiatan ini adalah memberikan pelatihan dan pengetahuan praktis mengenai akuntansi dan perpajakan bagi pelaku EMKM untuk meningkatkan kemampuan pengelolaan keuangan serta kepatuhan terhadap kewajiban perpajakan. Metode yang digunakan mencakup survei awal untuk memahami kebutuhan masyarakat, penyampaian materi secara langsung, simulasi pencatatan keuangan sederhana, dan diskusi interaktif tentang perhitungan serta pelaporan pajak. Kesimpulan dari kegiatan ini adalah perlunya pendampingan berkelanjutan untuk memastikan pelaku EMKM dapat mengelola keuangan secara mandiri dan tertib administrasi pajak, sebagai upaya mendukung kesejahteraan masyarakat dan kemandirian ekonomi Desa Kadu Agung.
Kata Kunci: Akuntansi, Perpajakan, Entitas Mikro Kecil Menengah (EMKM)
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PAR (Proceeding of Accounting Responsibility) is a national peer reviewed and open access journal that publishes significant and important research from all area of agroindustry.
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