Muhammad Nuur Farid Thoha
Accounting Study Program, Budi Luhur University, Indonesia

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Applied Research On Microsoft Excel-Based Simplification For Micro, Small, and Medium Enterprises Annual Tax Return Preparation Silkiyana Defi; Muhammad Nuur Farid Thoha
Jurnal Mirai Management Vol 12, No 1
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v12i1.12719

Abstract

preparation of Annual Corporate Tax Return (SPT Tahunan Badan) reporting for Micro, Small, and Medium Enterprises (MSMEs), and to analyze the effectiveness of the tool in improving MSMEs' understanding of the technical reporting process through the Coretax DJP system. The research population consists of MSMEs located in Jakarta and Bogor, with a total sampling technique used to obtain three GoUKM Group entities as samples, each having different tax status characteristics. This study employs an applied research method with a qualitative approach, with data collected through field research in the form of unstructured interviews and participatory observation, as well as literature study. The results show that the developed tool was successfully implemented in all three entities and proved effective in improving process efficiency, data accuracy, ease of understanding, and adaptability to various MSME tax conditions, thereby helping MSMEs independently prepare and report their Annual Corporate Tax Return through the Coretax DJP system Keywords: Simplification, MSMEs, Microsoft Excel, Coretax DJP