Sosialiasi Pembuatan NPWP Menggunakan Aplikasi E-Registration Bagi Pelaku UMKM Di Lembang Randan Batu, Tana Toraja

NPWP, Aplikasi e-Registration, Pelaku UMKM

Abstract

The purpose of this service is to introduce the process of making a quick and easy NPWP in order to increase understanding of UMKM in fulfilling their tax obligations. This community service activity is a community service activity that will be carried out in December 2022. Lembang Randan Batu is an area that continues to develop with several UMKM. This training method begins with the terms and procedures for making an NPWP, the rights and obligations of taxpayers and the benefits of NPWP, procedures for bookkeeping and recording, as well as procedures for calculating and reporting MSME taxes. Preparation for community service is carried out in several stages, namely (1) analyzing the situation and identifying the needs of UMKM, (2) Providing training materials socialized by instructors to performer UMKM and discussing tax issues, (3) program evaluation in implementing activities community service. The results of the activities that have been carried out are that UMKM actors have not registered themselves as taxpayers because they do not know the procedure for making an NPWP and limited information regarding the requirements and how to make an NPWP, and performer UMKM have not carried out bookkeeping and recording of their financial transactions. This training shows the level of understanding of performer UMKM on the importance of understanding taxation. The positive response was seen from the enthusiasm of the training participants participating in community service activities. Most (50%) participants understood taxation, the importance of taxes, making NPWP, and were able to understand PP Number 23 of 2018.