PENINGKATAN TAX COMPLIANCE MELALUI PENGEMBANGAN TAX KNOWLEDGE DAN TAX AWARENESS PADA UMKM KAMPUNG SINGKONG SALATIGA
Abstract
Until now, public awareness of paying taxes has not yet reached the expected level. In general, the community and SMEs are still cynical and do not believe in the existence of taxes. Some of the factors that cause the low level of tax compliance of SMEs’ are the lack of SMEs' ability to undergo tax administration, as well as the lack of awareness and knowledge of taxation from MSMEs themselves. The purpose of this service activity is to increase the tax compliance of 42 SMEs’ who are members of Kampung Singkong Salatiga, through tax knowledge and tax awareness training, as well as providing socialization related to the new tax law, as well as providing training on SMEs’ tax administration. This activity in Kampung Singkong Salatiga has a positive impact on the cassava village SMEs’ partners. This is evidenced by the increase in SMEs’ owners who has NPWP, which is an increase of 26% from the previous only 10% so the number of partners who have the latest NPWP becomes 36%. The number of SMEs’ that want to carry out their tax obligations is also 36%.