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Penguatan literasi perpajakan digital UMKM Giri Tirta Group Desa Ngebel melalui pelatihan simulasi Aplikasi Coretax Nova Maulud; Qimyatussaadah Qimyatussaadah; Sugiharto Sugiharto; Hedi Pandowo; Deva Amelia
Penamas: Journal of Community Service Vol. 6 No. 3 (2026): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v6i3.3532

Abstract

This community service program aimed to strengthen digital tax literacy among members of the Giri Tirta Group MSMEs in Ngebel Village, Ngebel District, Ponorogo Regency, through simulation-based training on the Coretax application. A preliminary survey of 28 business actors revealed that 78.6% did not understand MSMEs' tax obligations, 92.9% had never used a digital tax application, and only 35.7% possessed an active Tax ID Number (NPWP). Using the ADDIE model within a participatory action research (PAR) framework, the program was implemented in five phases over eight months: preparation and needs analysis, learning material development, socialization, training, and intensive mentoring. Program success was evaluated using the CIPP model, combining pre-test/post-test comparisons, a 15-item practical skills checklist, field monitoring of concrete indicators, and a fifth-month compliance survey supported by a focus group discussion with the Giri Tirta Group management. Results showed that at least 90% of participants understood MSMEs' tax obligations, including the PPh Final 0.5% scheme; at least 85% could operate Coretax independently for registration, calculation, payment, and SPT reporting; and at least 80% consistently applied structured bookkeeping. This program contributes to SDG 8 and SDG 9 by fostering inclusive economic growth and the adoption of digital innovation among rural MSME actors.