Jurnal Pengabdian Ibnu Sina
Vol. 5 No. 1 (2026): Jurnal Pengabdian Ibnu Sina

MENINGKATKAN LITERASI PAJAK UMKM DI KAMPUNG TUA TELUK MATA IKAN, NONGSA - BATAM

Nona Jane Onoyi (Universitas Batam)
Ely Kurniawati (Universitas Batam)
Diana Titik Windayati (Unknown)



Article Info

Publish Date
09 Jun 2026

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the national economy, yet tax literacy amongMSMEs remains low. This community service activity aims to improve MSME tax understanding throughcommunicative and hands-on education in Kampung Tua Teluk Mata Ikan, Batam. Implementation methodsincluded observation, preparation of materials based on the latest regulations (PP 55/2022 and PMK 164/2023),interactive outreach, tax reporting simulations, and evaluation through pre- and post-tests. The activity resultsshowed a significant increase in participants' understanding of tax obligations. A down-to-earth, non-intimidatingapproach proved effective in creating a comfortable learning environment. The involvement of lecturers andstudents as facilitators also strengthened emotional bonds with participants. Challenges such as limited revenuerecording were addressed by providing simple tools. This program not only impacted tax literacy but alsoencouraged changes in attitudes toward voluntary tax compliance. These findings underscore the importance ofsynergy between universities and the community in building an inclusive and sustainable tax culture.

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Journal Info

Abbrev

J-PIS

Publisher

Subject

Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Social Sciences

Description

J-PIS menerima manuskrip atau naskah artikel dalam bidang riset terapan dan hilirisasi hasil penelitian ilmiah kuantitatif maupun kualitatif berbasis komunitas kedalam format pengabdian masyarakat yang mencakup bidang keilmuan yang relevan mencakup Sains, Bisnis, Akuntansi, Keuangan, Pemasaran, ...