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All Journal JURNAL LENTERA BISNIS JURNAL ABDIMAS PLJ
Moh. Abdurrosyid
Universitas Islam As-Syafi'iyah
Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PERAN INSENTIF PAJAK DALAM MENDORONG PERTUMBUHAN USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) Moh. Abdurrosyid; Patriandari Patriandari; Sari Mujiani
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2393

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy as labor absorbers, drivers of economic activity, and supporters of national economic growth. However, various obstacles such as limited capital, low access to financing, and high operational costs often hinder business development. One of the government's efforts to support MSME growth is through the provision of tax incentives. This study aims to analyze the role of tax incentives in encouraging MSME growth and identify various factors that support and hinder the effectiveness of these policies. The study used a qualitative approach with a case study method. Data were collected through in-depth interviews, observations, and documentation with MSME actors and related parties who understand the implementation of tax incentive policies. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions. The results show that tax incentives have a positive impact on MSME growth by reducing operating expenses, increasing working capital, increasing turnover, developing production capacity, and increasing business competitiveness. Tax incentives also encourage MSME actors to innovate products and expand their marketing reach. However, the effective utilization of tax incentives still faces various obstacles, such as low tax literacy, inadequate policy dissemination, administrative complexity, and limited access to digital tax services. Research findings indicate that business actors' level of understanding of tax policies is a critical factor in determining the successful utilization of tax incentives.
PERPAJAKAN SEDERHANA BAGI GURU DI KAWASAN WISATA BANTAR AGUNG Mohammad Sigit Adi Nugraha; Wardhani Indah Sari; Dedy Suryadi; Moh. Abdurrosyid; Efrinal Efrinal
JURNAL ABDIMAS PLJ Vol. 6 No. 1 (2026): JURNAL ABDIMAS PLJ, Juli 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v6i1.2452

Abstract

Bantaragung Village is a rapidly growing tourist village area in Majalengka Regency. Along with the increase in economic and tourism activities, the demand for legal awareness and fulfillment of administrative obligations, including taxation, is becoming increasingly crucial. Teachers, as the main pillar of education, hold a strategic role as agents of change, yet they often face obstacles in understanding dynamic tax regulations and reporting procedures that are perceived as complex. Objective: This study aims to analyze the application, understanding, and urgency of simple tax education for teachers in the Bantaragung tourist area to increase voluntary tax compliance. Method: The method used in this activity is a descriptive qualitative approach combined with socialization and assistance implementation methods (action research). The research subjects consisted of teachers across education levels in Bantaragung Village. Data were collected through pre-test and post-test questionnaires, in-depth interviews, and direct observation during the simulation of filling out e-Filing for Income Tax (PPh) Article 21. Results: The results showed that prior to the simple tax education program, the majority of teachers experienced administrative anxiety and confusion regarding the calculation of PTKP (Non-Taxable Income) and digital-based reporting mechanisms. After being provided with assistance using simplified practical tax modules, there was increase in regulatory understanding, and the success rate of independent Annual Tax Return (SPT). Tax education targeting educators in this tourist area has proven effective in creating new tax literacy agents who have the potential to spread tax awareness to the tourism-aware community (Pokdarwis) and local MSME actors around Bantaragung.
Co-Authors Dedy Suryadi Efrinal Efrinal Muhammad Sigit Adi Nugraha Patriandari Patriandari Sari Mujiani Wardhani Indah Sari