PENYUSUNAN LAPORAN KEUANGAN DENGAN ACCURATE LITE UNTUK PENINGKATAN KEPATUHAN KEWAJIBAN PERPAJAKAN UMKM KABUPATEN BOGOR

Authors

  • Novitasari Novitasari Politeknik Negeri Jakarta
  • Ridwan Zulpi Agha Politeknik Negeri Jakarta
  • Lia Ekowati Politeknik Negeri Jakarta
  • Herbirowo Nugroho Politeknik Negeri Jakarta
  • Taufikul Ichsan Politeknik Negeri Jakarta
  • Nedsal Sixpria Politeknik Negeri Jakarta
  • Hayati Fatimah Politeknik Negeri Jakarta
  • Aminah Politeknik Negeri Jakarta
  • Hafiduddin Politeknik Negeri Jakarta

DOI:

https://doi.org/10.29303/abdiinsani.v9i4.787

Keywords:

Training, Accounting, Tax Compliance, Accurate, Financial Report

Abstract

ABSTRACT

 

The lack of knowledge about transaction bookkeeping and the preparation of financial reports according to standards makes the level of MSME tax compliance in Bogor Regency is still relatively low. The existence of these problems made the group of lecturers in the field of Accounting expertise at the Jakarta State Polytechnic (PNJ) try to contribute in terms of education and assistance to the Micro, Small and Medium Enterprises (MSME) group of Bogor Regency in the form of training programs and assistance in preparing financial reports with MSEI standards (Micro Small Entities and Intermediate). This training activity aims to provide MSME actors with knowledge and skills in bookkeeping using the Accurate Lite application as an effort to improve MSME tax compliance. The training method uses case study methods and work instructions, where training materials are given in the form of cases and trainees carry out bookkeeping practices directly in the Accurate Lite application based on work instructions from tutors. As a result of the training activities, there was an increase in knowledge of accounting and taxation as well as an increase in the skills of the trainees in recording business transactions and compiling financial reports. Furthermore, it is hoped that the MSME players participating in the training can consistently do bookkeeping using the Accurate Lite application anywhere, anytime, not limited by space and time, because Accurate Lite can be downloaded on the device of each training participant. The conclusion of the activity is that the training activities that have been carried out have been able to improve participants' accounting literacy so that participants can manage their business finances better in an effort to improve their tax compliance.

 

Keywords: Training, Accounting, Tax Compliance, Accurate, Financial Report

Downloads

Download data is not yet available.

References

DAFTAR PUSTAKA

Ariyanti. (2021). Memahami Pajak UMKM, Keuntungan, dan Cara Perhitungannya. https://www.cermati.com/artikel/memahami-pajak-umkmkeuntungan-dan-cara perhitungannya. Diakses tanggal 18 Juni 2022.
Azmary, Y. M. P. dkk. (2020). Pengaruh Kecerdasan Spiritual, Penerapan Akuntansi, Pemahaman Perpajakan Terhadap Kepatuhan Wpop Umkm. Jurnal Akuntansi, Perpajakan. Dan Audit., vol. 1, no. 1, pp. 134–145.
Bahrudin, N. dkk. (2021). Pengaruh Pengelolaan Keuangan, Pengetahuan Pajak Terhadap Peningkatan Kepatuhan Pajak Diantara Pelaku Ekonomi Kreatif Sub Sektor Fashion Di Kota Malang. Jurnal Riset Manajemen, pp.73-88.
Dartini, G. A. A. S and Jati, I. K. (2016). Pemahaman Akuntansi, Transparasi, dan Akuntabilitas Pada Kepatuhan Wajib Pajak Badan. E-Jurnal Akuntansi., vol. 17, no. 3, pp. 2447–2473.
Indonesia. Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan, Tambahan Lembaran Negara RI Nomor 4740. Sekretariat Negara. Jakarta.
Prasetyo, A., dkk. (2020). Pembinaan Pelatihan Pembukuan Laporan Keuangan Terhadap Wajib Pajak UMKM Di Jakarta. Jurnal Ekonomi, Manajemen, Bisnis dan Sosial, Vol. 1 (1), 34-39.
Rohman, A. H., dkk. (2011). Kajian Terhadap Kapabilitas Pembukuan Usaha Kecil dan Menengah (UKM) Dalam Mendukung Perilaku Kepatuhan Wajib Pajak. Jurnal Akuntansi, Vol.XV No. 03, September, 327-343.
Sumianto, S. & Kurniawan, C.H. (2016). Pengaruh Pemahaman Akuntansi Dan Ketentuan Perpajakan Serta Transparansi Dalam Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Usahawan Pada Ukm Di Yogyakarta. Jurnal Modus, vol. 27, no. 1, p. 41.

Published

2022-12-28

How to Cite

Novitasari, N., Agha, R. Z., Ekowati, L., Nugroho, H., Ichsan, T., Sixpria, N., … Hafiduddin. (2022). PENYUSUNAN LAPORAN KEUANGAN DENGAN ACCURATE LITE UNTUK PENINGKATAN KEPATUHAN KEWAJIBAN PERPAJAKAN UMKM KABUPATEN BOGOR . Jurnal Abdi Insani, 9(4), 1476–1485. https://doi.org/10.29303/abdiinsani.v9i4.787

Issue

Section

section editor

Most read articles by the same author(s)