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All Journal Sewagati: Jurnal Pengabdian Masyarakat Indonesia Jurnal Ekonomi, Akuntansi dan Perpajakan
Elpi Yanti
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Economics, Econometrics & Finance Social Sciences Other

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Efektivitas Kebijakan Pajak PPH Pasal 23 Terhadap Usaha Umkm Ade Nurul Kaidah Sinaga; Elpi Yanti
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.1011

Abstract

As a major contributor to GDP and job creation, Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The purpose of this study is to evaluate the extent to which MSME business actors are able to support tax compliance while maintaining their business continuity through the implementation of the Income Tax (PPh) Article 23 policy. in the form of services, rent, profits, interest, and royalties are subject to PPh Article 23 tax. The implementation of the Income Tax Article 23 policy using taxation theory, public policy theory, tax law theory, and public management theory, this study uses a descriptive analysis methodology. The impact of the implementation of this tax on the financial and administrative aspects of MSMEs is examined, as well as the efficiency of the tax deduction system in increasing tax compliance. The results of the study, the application of a final rate of 0.5% based on PP No. 23 of 2018 and the supporting deduction / collection method in the PPh Article 23 policy, help ease the tax burden for MSMEs. The source deduction scheme has succeeded in increasing state revenues and ensuring tax compliance. There are still issues regarding the effectiveness of this policy, especially related to administrative compliance, such as processing certification, which is required to obtain a lower final rate. The main obstacles are literacy among MSMEs, lack of knowledge about the tax administration process, and the possibility of double taxation for MSMEs that do not have certificates are the main challenges noted. have not utilized the available incentives optimally due to lack of awareness and familiarity with the policy. This study concludes that in order to increase the effectiveness of the Income Tax Article 23 policy for MSMEs, significant efforts need to be made, such as tax education, simplification of administration, and strengthening supervision. The suggestion that can be given is that this policy can provide the greatest benefits for the growth and sustainability of MSME businesses which are the foundation of the national economy.
Dorongan Digitalisasi Ekonomi dalam Mencantumkan Lokasi Usaha UMKM Produksi Tempe Nek Timbli pada Google Maps di Desa Bandar Malela Elpi Yanti; Elyana Syakira; Khoirunnisa Pasaribu; Widya Anggraini; Ali Ikhwan
SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia Vol. 4 No. 4 (2025): Desember: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/sewagati.v4i4.3342

Abstract

This study aims to analyze the urgency of listing business locations on digital platforms such as Google Maps, with a case study on the small and medium enterprise (SME) producing tempeh “Nek Timbli” in Bandar Malela Village. The push for economic digitalization has become one of the key factors in increasing the competitiveness of SMEs in the era of Industry 4.0. The availability of online business location information is expected to improve SME visibility, expand consumer reach, and support local economic growth. This research employs a qualitative method with a case study approach, involving direct interviews with the business owner, field observations, and literature analysis on SME digitalization. The findings reveal that listing the business location on Google Maps has a positive impact by increasing customer visits, facilitating access to information, and strengthening business image. This study highlights the importance of digital technology adoption by SMEs to face increasingly intense market competition. Therefore, digitalizing business location becomes an effective strategy to accelerate rural economic transformation.
Co-Authors Ade Nurul Kaidah Sinaga Ali Ikhwan Elyana Syakira KHOIRUNNISA PASARIBU Widya Anggraini