Pemahaman Perpajakan, Mekanisme Pembayaran Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di Desa Cisaat Sukabumi

Authors

  • Dafit Supriyanto Magister Akuntansi, Universitas Pamulang, Tangerang Selatan, Indonesia
  • Vina Septianingrum Magister Akuntansi, Universitas Pamulang, Tangerang Selatan, Indonesia
  • Syahrotul Syahrotul Magister Akuntansi, Universitas Pamulang, Tangerang Selatan, Indonesia
  • Mirojiah Mirojiah Magister Akuntansi, Universitas Pamulang, Tangerang Selatan, Indonesia
  • Wulandari Pratiwi Magister Akuntansi, Universitas Pamulang, Tangerang Selatan, Indonesia
  • Sugiyanto Sugiyanto Magister Akuntansi, Universitas Pamulang, Tangerang Selatan, Indonesia
  • Nofryanti Nofryanti Magister Akuntansi, Universitas Pamulang, Tangerang Selatan, Indonesia

Abstract

This community service is entitled to understanding taxation, tax payment mechanisms, and tax sanctions on taxpayer compliance of MSMEs in Cisaat Village, Sukabumi. The general objective of this community service activity is to provide practical training and knowledge regarding understanding taxation, tax payment mechanisms, and tax sanctions on taxpayer compliance of MSMEs. The importance of understanding taxation for MSMEs is not only to fulfil legal obligations but also to support sustainable business growth. By understanding the payment mechanisms and tax sanctions, it is hoped that business actors can contribute better to the country's economy.

 Keywords: Understanding taxation, tax payment mechanisms, tax sanctions, taxpayer compliance of MSMEs

Abstrak

Pengabdian ini berjudul pemahaman perpajakan, mekanisme pembayaran pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM di Desa Cisaat, Sukabumi. Tujuan umum dari kegiatan pengabdian kepada masyarakat ini adalah memberikan pelatihan dan pengetahuan secara praktis mengenai pemahaman perpajakan, mekanisme pembayaran pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM. Pentingnya pemahaman perpajakan bagi pelaku UMKM tidak hanya untuk memenuhi kewajiban hukum tetapi juga untuk mendukung pertumbuhan usaha yang berkelanjutan. Dengan memahami mekanisme pembayaran dan sanksi perpajakan, diharapkan pelaku usaha dapat berkontribusi lebih baik terhadap perekonomian negara.

 Kata Kunci: Pemahaman perpajakan, mekanisme pembayaran pajak, sanksi perpajakan, kepatuhan wajib pajak UMKM

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Published

2024-11-30

Issue

Vol. 2 No. 1 (2024): Proceeding Of Accounting Responsibility

Section

Articles

License

Open Access

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.

This journal provides immediate open access to its content that making research publish in this journal freely available to the public that supports a greater exchange of knowledge.

Copyright

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