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Journal : The Easta Journal Law and Human Rights

The Responsibility of The Sleman Regency Government in Providing Tax Education to MSMEs : (Study of PT. Sekawan Makkah Madinah) Supono, Supono
The Easta Journal Law and Human Rights Vol. 4 No. 01 (2025): The Easta Journal Law and Human Rights (ESLHR)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/eslhr.v4i01.765

Abstract

This study discusses the role of the Sleman Regency Government in providing tax education to Micro, Small, and Medium Enterprises (MSMEs), with a focus on PT. Sekawan Makkah Madinah. The background of this study is based on the importance of tax literacy for MSMEs in improving administrative compliance and supporting the optimization of local tax revenue. The research method used is normative juridical, with a legislative and conceptual approach combined with field data to strengthen the analysis. The results show that the Sleman Regency Government plays a role through the implementation of socialization, training, assistance, and the use of digital technology to encourage tax awareness and compliance among MSME players. This role has had a positive impact, particularly in increasing business actors' knowledge of taxation procedures and legal obligations that must be fulfilled. However, this study also found various obstacles faced by local governments, including low tax literacy among MSME actors, limited human resources, minimal budgets, low business actor participation, and challenges of digitalization and rapid regulatory changes. These obstacles indicate the need for a more systematic strategy, ranging from increasing the capacity of officials, providing applicable educational materials, strengthening digital infrastructure, to improving coordination between relevant institutions.
Co-Authors Abdul Hanan Abdullah Aman Damai Abror, Muchlas Adilah, Indira Naquita Agung Prasetyo Agus Setyawan Agustina, Emilda Alya Bhatari, Nabila Ardiansyah, Purbaya Ari Widodo Arlanda, Revilarita Armiati, Sari asjaswarni, tri Astuti, Muthia Yuli Aulia, Anisa Bachtiar , Arief Berta Putri Ciptaningtyas , Maria Diah Darodjat, Tubagus Achmad Delis, Putu Cinthia Ediwarman Ediwarman, Ediwarman eko efendi Erlina Suci Astuti, Erlina Suci Ernawati , Naya Ernawati, Naya Esti Harpeni Fidyandini, Hilma Putri Firdausi, Hilma Nahwa Haris Mujianto Helda, Yeni Hendri, Fahzal Ida Ayu Amarilia Dewi Murni Indra Gumay Febryano Iwan Satriawan Kristiawanto, Kristiawanto Leksono, Jati Widyo Lestari, Sepnina Like Limin Santoso Malikal Bulqis, Putri Maria Diah Ciptaning Tyas, Maria Diah Marsaid Matrubi, Matrubi Maya Riantini, Maya Melisha, Melisha Mugianti , Sri Muhammad Akbar Mustariyanto, Wahyu Nanik Prasetyoningsih Ningsih, Eci Marisna Ningsih, Yuni Fitriyah Novita Tresiana Nugra, Balan Nugroho, Wahyu Setyo NURUL HIDAYAH Nurul Khasanah, Nurul Octavia, Nia Paino Paino, Paino prasetyo, dandy alghifary Qadar Hasani Qulubi, Muhammad Hadziq Rifany, Ilfah Rivaie, Arief Rahman RR. Ella Evrita Hestiandari Sandi, Marki Santosa, Winarto Sari, Noviantika Sasry, Akbar Maulana Seviani, Dewi Sitanggang, Rostuti Lusiwati Siti Hudaidah Sodiq, Mohamad Djafar Susanto, Gregorius Nugroho Taqiyatin, Hani Tri Anjaswarni Tri Johan Agus Yuswanto Tri Rijanto Tugiyono Tugiyono Turovika, Yeti Barokah Untung Suryadhianto Wardiyanto Wardiyanto, Wardiyanto wati, Dea Septia Wawan Setiawan Widiastuti, Endang Linirin Yolanda, Laksmita Yudha Trinoegraha Adiputra Yuni Astuti Zahra, Sakinah Az Zainal Abidin Zalena, Sarah Zham-Zham, Lelly Muridi