Jurnal Penelitian dan Pengabdian Masyarakat
Vol. 4 No. 2 (2026): May 2026 In Press

Peningkatan Literasi Perpajakan UKM melalui Optimalisasi Insentif 0,5% dan Kemudahan Pelaporan SPT Badan

Octaviany, Featy (Unknown)
Yahya, Yuszak M. (Unknown)
Winarningsih, Srihadi (Unknown)
Zarkasyi, Wahyudin (Unknown)
Sukmadilaga, Citra (Unknown)



Article Info

Publish Date
20 May 2026

Abstract

This community service activity aimed to enhance tax literacy and the readiness of Small and Medium Enterprise (SME) owners for the implementation of the Coretax System while optimizing the 0.5% tax incentive. The method employed was an interactive online webinar featuring expert speakers from academia, tax consultants, and the Directorate General of Taxes. The results demonstrate a significant improvement in participants' comprehension regarding the transition to the integrated Coretax System. SME owners were able to identify the correct procedures for utilizing the 0.5% final tax incentive to enhance business financial efficiency. Furthermore, the findings indicate that direct engagement with tax authorities reduced apprehension concerning the complexity of Corporate Tax Returns (SPT Badan) by highlighting the automation features within the new system. In conclusion, the webinar served as a vital communication channel between regulatory bodies and the practical requirements of business owners. Ongoing educational initiatives are necessary to ensure that the adoption of tax technology fosters voluntary compliance and supports national economic growth. 

Copyrights © 2026






Journal Info

Abbrev

jp2m

Publisher

Subject

Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

Description

Jurnal Penelitian dan Pengabdian Masyarakat ( JP2M ) menyebarluaskan hasil penelitian berbasis pengabdian masyarakat, peningkatan kapasitas masyarakat dan pemberdayaan masyarakat, serta inovasi pemberdayaan masyarakat di seluruh dunia. Fokus dan Ruang lingkup Jurnal Penelitian dan Pengabdian ...