SOSIALISASI IMPLEMENTASI PELAPORAN PAJAK UNTUK UMKM DENGAN OMSET DI BAWAH RP 500 JUTA DI KECAMATAN NGASEM KABUPATEN KEDIRI

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a key pillar of the national economy; however, tax reporting compliance among MSME operators remains low. A contributing factor is the limited understanding among business owners regarding the 0.5% final income tax regulation—as stipulated in Government Regulation Number 55 of 2022—including the tax exemption facility for MSMEs with an annual turnover below IDR 500 million. This situation prompted a community service initiative focused on raising awareness about tax reporting procedures for MSMEs. The activity was conducted through educational sessions, demonstrations on the use of tax reporting applications, and direct hands-on assistance. The results indicate an improvement in participants' understanding of non-taxable turnover thresholds, the obligation to record monthly turnover, and digital tax reporting procedures