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All Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Akuntansi
Kahfi Fikrianoor
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Pajak Pintar untuk UMKM: Perencanaan Pajak bagi UMKM Siap Bersaing: Pengabdian Kahfi Fikrianoor; Arifatun Nasihah; Ikhsan; Reza Saputra
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3834

Abstract

This Community Service Program (PKM) was implemented to increase tax awareness and business legality among MSME brick factory operators in the Cilegon and Serang areas of Banten. The planning stage began with a field survey to identify the main problems faced by partners, namely a low understanding of tax obligations, minimal ownership of Taxpayer Identification Numbers (NPWP), and a negative perception that taxes are an additional burden. Based on these findings, the team developed an educational strategy using a social approach and norm theory, which emphasized a collective change in perception that tax compliance is a form of business professionalism. The organizational stage involved the formation of a PKM team consisting of lecturers and students. Lecturers played a role in developing materials and training, while students assisted participants in technical processes such as online NPWP registration. In the implementation stage, activities were carried out in the form of tax education workshops, online NPWP registration simulations. This approach was designed so that the education was not only informative but also built social awareness and collective motivation to become compliant taxpayers. Success indicators include a minimum 25% increase in understanding, an increase in NPWP registrations, and the formation of a communication network between MSME actors and tax agencies. Through these stages, the PKM activity is expected to create brick factory MSMEs that are more tax-aware, administratively orderly, and contribute to regional development. Collaboration between academics and the government is key to building a sustainable culture of tax compliance in the micro and medium enterprise sector.
PERAN PENGETAHUAN PERPAJAKAN DALAM MENINGKATKAN KEPATUHAN PAJAK UMKM: SEBUAH SYSTEMATIC LITERATURE REVIEW Nasihah, Arifatun; Kahfi Fikrianoor
Jurnal Akuntansi Vol. 26, No. 1, Januari - Juni 2026
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v26i1.4320

Abstract

This study aims to analyze the role of tax planning in improving tax compliance among Micro, Small, and Medium Enterprises (MSMEs) through a Systematic Literature Review (SLR) approach. MSMEs are a strategic sector that contributes significantly to the national economy; however, their level of tax compliance remains relatively low due to various challenges, including limited tax literacy, administrative complexity, and the perception that taxes impose a burden on business operations. This study employs a Systematic Literature Review method involving the identification, selection, quality assessment, and synthesis of relevant empirical and theoretical literature from national and international journals. The findings indicate that effective tax planning, conducted in accordance with prevailing tax regulations, can assist MSMEs in managing their tax obligations more efficiently, reducing administrative errors, and improving compliance in tax reporting and payment. The effectiveness of tax planning is influenced by tax policies, tax regulations, and tax administration systems. In addition, factors such as tax rates, administrative sanctions, taxpayer perceptions, and tax morale also affect the level of tax compliance. The main challenges faced by MSMEs in implementing tax planning include bureaucratic complexity, limited tax knowledge, and inadequate access to tax education and assistance.
Co-Authors Arifatun Nasihah Ikhsan Nasihah, Arifatun