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The Effectiveness of Tax Administration Digitalization to Reduce Compliance Cost Taxpayers of Micro Small, and Medium Enterprises Erin Erin
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2666

Abstract

At this time, digitizing tax administration is one of the activities that can be an answer and development. The reason is that digitalization affects the role of the digital economy so that each country improves services, especially in tax administration. Indonesia is digitizing tax administration by implementing several technologies, especially in reducing taxpayer compliance costs for MSMEs. It is known that the number of SMEs in Indonesia continues to grow from 2015 to 2021, reaching 59 million business actors, so there is a need for more roles from the government to continue to improve taxpayer compliance for MSMEs. This research method uses qualitative descriptive and explanative. The data used is primary data collected through observation and survey distribution to SMEs. The results of this study show that knowledge, mediation, and tax satisfaction/perceived tax fairness variables affect the level of MSME taxpayer compliance in digitizing tax administration. Then, MSME taxpayers in meeting tax compliance costs, such as in tax services, the tax system is still not efficient and effective, as well as tax rates and sanctions that still tend to be burdensome for MSME taxpayers.
Program Inkubator Usaha Tenun Pagatan sebagai Upaya Pembangunan Ekonomi Berbasis Komunitas Perempuan di Kabupaten Tanah Bumbu Anjani Anjani; Muhammad Najeri Al Syahrin; Akhsanul Rahmatullah; Sri Hidayah; Charennina Marsha Diandra; Erin Erin; Fitri Annisa
SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia Vol. 4 No. 3 (2025): September : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/sewagati.v4i3.3128

Abstract

The potential of rural women weavers in the Sabumi Group in Pagatan, Tanah Bumbu Regency, is highly significant, particularly in the villages of Manurung, Mundalang, and Saring. Among a total of 67 weavers, 63 are women, highlighting the dominant role of women in preserving and developing the traditional Pagatan weaving craft. This community service program aims to establish a Pagatan weaving business incubator through the formation of a youth group that functions as a center for training, production, and business development for women’s weaving communities. Additionally, the program seeks to create a digital platform for promoting and marketing Pagatan woven products through social media and online marketplaces. The implementation involved several stages, including mapping the complete network of weaving actors, conducting a SWOT analysis to identify strengths, weaknesses, opportunities, and threats, and providing training on digital marketing strategies. Furthermore, activities included content creation, product digitalization, and the establishment of a shared marketplace account to expand the market reach of woven products. One of the key achievements was the formation of the Kelompok Tenun Muda Majang Kaluku, consisting of 20 young weavers from Manurung and Mundalang villages. This group is expected to play a vital role in sustaining the weaving tradition while introducing modern business and marketing practices. Overall, this initiative demonstrates that integrating traditional skills with digital marketing innovation can enhance economic empowerment for rural women, foster cultural preservation, and strengthen local creative economies in Tanah Bumbu Regency.