Pendampingan Kepatuhan Pajak UMKM Melalui Edukasi PPH Final Dan Pembukuan Sederhana

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in Indonesia's economy. However, tax compliance among MSMEs remains relatively low due to limited understanding of taxation regulations, inadequate bookkeeping practices, and poor financial record management. This community service program aimed to improve MSMEs' understanding and skills regarding Final Income Tax (PPh Final), financial recording, and simple bookkeeping practices. The program was implemented at UMKM JAWARA Depok using a participatory approach through lectures, discussions, simulations, and practical mentoring. The activities covered taxation obligations, simple bookkeeping techniques, daily turnover recording, and tax calculation simulations. The results indicated significant improvements in participants' understanding of taxation regulations, their ability to record business transactions systematically, and their skills in calculating Final Income Tax based on business turnover. The program also increased participants' awareness of the importance of tax compliance and proper financial administration. Despite challenges related to differences in participants' educational backgrounds and bookkeeping habits, practical mentoring effectively improved their competencies. Therefore, continuous assistance programs are necessary to support sustainable tax compliance among MSMEs.