MENINGKATKAN KEPATUHAN PAJAK MELALUI EDUKASI DAN SOSIALISASI

Abstract

ABSTRACT

This Community Service (PKM) activity carried the theme "Improving Tax Compliance through Education and Socialization", conducted at the Community Empowerment Institution (LPM) of Rempoa Sub-district, Ciputat District, South Tangerang. The primary objective of this program was to raise awareness and enhance tax compliance among Micro, Small, and Medium Enterprises (MSMEs) operating in the area. The activities involved tax socialization, technical training, and simulation of relevant case studies to help participants understand their tax rights and obligations, as well as to enable them to calculate their tax liabilities independently. The results of the program showed a significant increase in participants' understanding of taxation, as evidenced by a 90% improvement in post-test scores compared to the pre-test. Additionally, 80% of participants were able to complete the tax calculation simulations without significant errors, indicating an improvement in their practical skills. Participant enthusiasm was also notably high, as reflected in their active engagement during Q&A and discussion sessions. It is hoped that through this initiative, MSME taxpayers will be able to independently fulfill their tax obligations, thereby contributing to overall improvement in tax compliance.