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Tingkat Kesadaran dan Kesiapan Pelaku Umkm Dalam Menyusun Laporan Keuangan dan Pajak Rachmawati, Nurul Aisyah; Ramayanti, Rizka; Setiawan, Rudi
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.734 KB) | DOI: 10.20961/jab.v21i2.646

Abstract

This study aims to analyze the level of awareness and readiness of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial and tax reports. Data used in this study is primary data, which was obtained from the survey in April-May 2021. The data obtained were analyzed using descriptive qualitative research methods. The results show that the level of awareness and readiness of MSMEs in preparing financial and tax reports is still relatively low. MSMEs with the support of regulators need to make extra efforts to minimize the obstacles faced when compiling financial and tax reports.