JURNAL ABDIKARYASAKTI
Vol. 5 No. 2 (2025): Oktober

TRANSFORMASI DIGITAL PERPAJAKAN: STRATEGI UMKM DI BOGOR UNTUK MEMPERKUAT KEPATUHAN DAN DAYA SAING MELALUI PELATIHAN DAN PENDAMPINGAN

Dwianika, Agustine (Unknown)
Kurniawan, Budi (Unknown)
Said, Lina (Unknown)
Herianti, Eva (Unknown)
Marundha, Amor (Unknown)
Fernando, Kenny (Unknown)
Widiastuti, Ni Putu Eka (Unknown)



Article Info

Publish Date
20 Oct 2025

Abstract

This Community Service (PKM) program aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Curug Village, Bogor Regency, in understanding and utilizing digital-based taxation services. The activity, organized by the Forum of Accounting Lecturers of Higher Education (FDAPT) of the Indonesian Accountants Association, Jakarta Region, focuses on training and mentoring regarding e-SPT, MSME taxation, tax rates, and tax calculations, as well as promoting digital adoption in financial administration. A participatory and applied approach was used, involving partner needs identification, intensive training, and continuous mentoring. Evaluation was conducted through a comparison of pre-test and post-test scores. Results show a significant increase in participants' knowledge regarding digital tax obligations, with 85% of participants able to perform e-Filing and e-Billing independently and 70% beginning to use simple financial recording applications. A paradigm shift occurred from "tax-averse" to "tax-compliant due to awareness of rights and obligations." This activity successfully improved digital tax literacy, fostered compliance based on awareness, and created a more transparent business ecosystem, aligning with government efforts in national economic digitalization. This model is recommended for replication and multi-stakeholder collaboration.

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Journal Info

Abbrev

abdisakti

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal ABDIKARYASAKTI merupakan jurnal ilmiah yang diterbitkan oleh Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti. Fungsinya untuk mempublikasikan dan menyebarluaskan karya ilmiah berupa penerapan pemikiran konseptual dan ide-ide dalam kegiatan pengabdian masyarakat yang telah ...