<![CDATA[Abstrak Ketidakpatuhan perpajakan dalam pengelolaan Dana Desa masih menjadi permasalahan yang kerap ditemukan, khususnya dalam pemotongan, penyetoran, dan pelaporan pajak. Kondisi ini mencerminkan rendahnya pemahaman perangkat desa terhadap regulasi perpajakan yang berlaku. Kegiatan ini bertujuan meningkatkan pemahaman dan kepatuhan perpajakan perangkat desa melalui pendekatan ekspos hasil pengawasan oleh Inspektorat Kabupaten Bangkalan. Sasaran kegiatan meliputi 3 (tiga) pemerintah desa di Kabupaten Bangkalan, yaitu Desa GLS-01, Desa KML-01, dan Desa KWY-01 yang disamarkan demi mematuhi etika keberahasiaan data pengawasan publik dan dipilih secara purposive sebagai wilayah pembinaan prioritas Irban II berdasarkan evaluasi LHE sebelumnya. Pelaksanaan dilakukan melalui dua tahapan, yaitu identifikasi permasalahan melalui pemeriksaan dokumen APBDes, SPJ, dan RAB, serta penyelenggaraan forum ekspos hasil pengawasan secara interaktif. Hasil kegiatan berdasarkan pre-test dan post-test menunjukkan peningkatan rerata pemahaman peserta sebesar 42,5% (skor 45,0 menjadi 87,5) dengan tingkat kepuasan mencapai 92,0%. Secara perilaku, Desa GLS-01 dan Desa KML-01 telah menyelesaikan seluruh kewajiban perpajakan dan revisi SPJ secara tuntas (100%), sedangkan Desa KWY-01 dalam tahap monitoring berkelanjutan. Pendekatan ekspos hasil pengawasan terbukti efektif dalam meningkatkan akuntabilitas dan kepatuhan perpajakan pemerintah desa. Kata kunci: akuntabilitas; ekspos hasil pengawasan; inspektorat; pembinaan; perpajakan desa. Abstract Tax non-compliance in the management of Village Funds remains a common issue, particularly regarding tax withholding, payment, and reporting. This situation reflects the village officials’ limited understanding of applicable tax regulations. This activity aims to improve the understanding and tax compliance of village officials through an approach that presents the results of oversight by the Bangkalan Regency Inspectorate. The activity targeted 3 (three) village governments in Bangkalan Regency, namely Village GLS-01, Village KML-01, and Village KWY-01, anonymized to comply with audit data confidentiality ethics and selected purposively as priority guidance areas under Irban II based on previous evaluation reports. The implementation was carried out in two stages: identifying issues through the examination of APBDes documents, SPJs, and RABs, and conducting an interactive forum to present the results of the oversight. Based on pre-test and post-test measurements, results showed a 42.5% increase in average participant understanding (score 45.0 to 87.5) with a satisfaction rate of 92.0%. Behaviorally, Village GLS-01 and Village KML-01 fully settled all tax obligations and revised SPJ documents (100%), while Village KWY-01 entered an ongoing monitoring phase. The approach of presenting audit findings proved effective in enhancing the accountability and tax compliance of village governments. Keywords: accountability; disclosure of audit findings; inspectorate; guidance; village taxation.]]>
