Pendampingan Kepatuhan Pajak bagi Pelaku UMKM di Wilayah Banten

Abstrak

This community service activity aims to increase tax awareness and compliance among Micro, Small and Medium Enterprises (MSMEs) in Banten Province, specifically in Serang City and Tangerang Regency. Many MSME actors still have limited knowledge about their tax obligations, ranging from the obligation to have a Taxpayer Identification Number (NPWP), calculate and report income tax, to understand the Final Income Tax PP 23/2018 regime which provides a rate of 0.5% of gross turnover. This activity uses a participatory education method through direct workshops, mentoring, and tax consultation that is structured and tailored to the real conditions of MSME players in the field. The results showed that after participating in this service, there was a significant increase in participants' understanding of tax obligations by 74%, and as many as 89% of participants expressed their willingness to register their business and comply with tax reporting on time. This activity confirms that tax education carried out in a humanistic, non-intimidating and solution-oriented manner is very effective in building a culture of voluntary tax compliance among MSMEs. The implications of this activity contribute to strengthening the regional tax base and supporting sustainable national economic growth.