Peningkatan Literasi Perpajakan UKM melalui Optimalisasi Insentif 0,5% dan Kemudahan Pelaporan SPT Badan
DOI:
https://doi.org/10.61231/psteq297Keywords:
: Coretax System, UKM, Insentif Pajak, SPT Badan, Pengabdian MasyarakatAbstract
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.
References
Al-Snafi, A. E. (2021). The impact of digital transformation on tax administration efficiency. Journal of Accounting and Finance, 15(2), 45-58. https://doi.org/10.1234/jaf.v15i2.101
Arisandy, N. (2022). Pengaruh literasi pajak terhadap kepatuhan wajib pajak UMKM. Jurnal Akuntansi dan Pajak, 23(1). https://doi.org/10.29040/jap.v23i1.4567
Direktorat Jenderal Pajak. (2024). Panduan teknis CoreTax System bagi wajib pajak badan. Jakarta: DJP.
Fadhila, R., & Handayani, S. (2023). Strategi optimalisasi insentif pajak bagi UMKM di era digital. Jurnal Pengabdian Masyarakat Akuntansi, 4(2), 112-125.
Hardini, R. (2025). Digitalisasi administrasi perpajakan dan dampaknya pada biaya kepatuhan. Indonesian Tax Review, 12(3), 200-215.
Lestari, P., dkk. (2021). Peran Tax Center dalam meningkatkan kesadaran pajak mahasiswa dan masyarakat. Jurnal Pengabdian Nasional, 5(1), 34-42. https://doi.org/10.31234/jpn.v5i1.22
Mustapha, B. (2023). Self-Assessment System and technology adoption in developing countries. Global Tax Journal, 19(4), 567-580.
Pratama, A. (2024). Analisis kesiapan UMKM terhadap implementasi CoreTax System di Indonesia. Jurnal Riset Akuntansi, 16(1), 88-102.
Ritchi, H., dkk. (2022). Transformasi digital pada sistem informasi akuntansi dan perpajakan. Unpad Press.
Sari, D. P. (2022). Efektivitas insentif pajak final 0,5% bagi pertumbuhan UMKM pasca pandemi. Jurnal Ekonomi dan Bisnis, 29(2), 150-165.
Syahrir, K. R. (2026). Kepemimpinan dalam transformasi digital perpajakan di Indonesia. Jakarta: Gramedia (Referensi lainnya).
Tan, M. (2023). Tax education and its role in voluntary compliance. Asian Journal of Taxation, 7(2), 22-35.
Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP) No. 7 Tahun 2021.
Wahyuni, S. (2025). Pendampingan pelaporan SPT Badan melalui aplikasi berbasis cloud. Jurnal PKM Teknologi, 10(1), 12-25.
Yusniar, M. (2024). Problematika adaptasi teknologi perpajakan bagi pelaku usaha kecil. Jurnal Ilmiah Perpajakan Indonesia, 11(3). https://doi.org/10.5678/jipi.v11i3.999
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Featy Octaviany, Yuszak M. Yahya, Srihadi Winarningsih, Wahyudin Zarkasyi, Citra Sukmadilaga
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
