Improving Tax Understanding for Micro Small Medium Enterprises (MSMEs) in Cisalak Pasar Subdistrict, Depok City

Authors

  • Andi Primafira Bumandafa Eka Accounting, College of Economics Business Management Indonesia (STIE-MBI),
  • Irawati Faculty of Administration /Public Administration, STIAMI Institute of Social and Management Sciences
  • Rosalina Accounting, College of Economics Business Management Indonesia (STIE-MBI)
  • Reny Fitriana Kaban Sharia Economics, Perbanas Institute
  • Amanda Zulaika Accounting, College of Economics Business Management Indonesia (STIE-MBI)

Keywords:

MSMEs, Taxpayers, Income Tax

Abstract

Considering that in society the importance of taxes for Micro, Small and Medium Enterprises (MSMEs) is not given enough attention, so many MSME taxpayers have not paid taxes due to a lack of understanding of tax calculations and payments. The benefits of Community Service activities carried out in MSMEs in the Cisalak Pasar subdistrict, which also collaborated with lecturers from the STIAMI Institute of Social and Management Sciences explained the importance of taxes for MSMEs in accordance with Law Number.36 of 2008 concerning Income Tax, as most recently amended by Law Number of 2021. Where we also explain how the administration must be prepared for settlement and certificates in accordance with the settlement of Government Regulation article number 23 of 2018.

Downloads

Published

2024-08-30