Peningkatan Kemampuan Memahami Self-Assessment Pajak Penghasilan via Coretax: UMKM Desa Wisata Curug, Kabupaten Bogor - Ni Putu Eka Widiastuti; Diana Frederica; Kenny Fernando; Tutty Nuryati (Indonesian Journal of Society Engagement, 2025)
The development of tourism villages aims to encourage MSMEs as part of the creative economy ecosystem, yet financial management awareness and tax compliance among MSME owners remain low. This Community Service (PkM) activity aims to enhance the self-assessment capability for Income Tax (PPh) via the Coretax system for MSME owners in Curug Tourism Village, Bogor Regency. The implementation methods included counseling, discussions, and continuous mentoring for 15 business owners. Evaluation results via pre-tests and post-tests showed an increase in participants' understanding of MSME final tax rates and e-SPT functions, although technical administrative aspects still require intensive socialization. Most participants were women (87%) with a secondary education background, highlighting the importance of simple and applicable educational approaches. This activity successfully shifted participants' perceptions, showing that tax is a responsibility supported by government incentives rather than a burden. It is concluded that digital tax literacy can be improved through sustainable mentoring models to build voluntary compliance among tourism village MSMEs. Abstrak Pengembangan desa wisata bertujuan mendorong UMKM sebagai bagian ekosistem ekonomi kreatif, namun kesadaran pengelolaan keuangan dan kepatuhan pajak pelaku UMKM masih rendah. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan meningkatkan kemampuan self-assessment Pajak Penghasilan (PPh) melalui sistem Coretax bagi pelaku UMKM di Desa Wisata Curug, Kabupaten Bogor. Metode pelaksanaan meliputi penyuluhan, diskusi, dan pendampingan berkelanjutan terhadap 15 pelaku usaha. Hasil evaluasi melalui pre-test dan post-test menunjukkan adanya peningkatan pemahaman peserta mengenai tarif pajak final UMKM dan fungsi e-SPT, meskipun aspek administratif teknis seperti prosedur pembayaran masih memerlukan sosialisasi intensif. Mayoritas peserta adalah perempuan (87%) dengan latar belakang pendidikan menengah, yang menunjukkan pentingnya pendekatan edukasi sederhana dan aplikatif. Kegiatan ini berhasil mengubah persepsi peserta bahwa pajak bukanlah beban, melainkan tanggung jawab yang didukung kebijakan insentif pemerintah. Disimpulkan bahwa literasi perpajakan digital dapat ditingkatkan melalui model pendampingan berkelanjutan untuk membangun kepatuhan sukarela pelaku UMKM desa wisata. Kata Kunci: penilaian diri; pajak penghasilan; coretax; umkm; desa wisata