Pembelajaran Kooperatif Pengisian e-filing Bagi Pelaku UMKM di Kelurahan Cipadu-Ciledug-Tangerang
##plugins.themes.bootstrap3.article.main##
Abstract
The Directorate General of Tax (DGT) developed various applications to facilitate taxpayers in carrying out tax obligations through e-filing. There are still many taxpayers who do not understand e-filing so come to the tax office to report the tax return. Yet by utilizing e-filing, time and cost can be more productive. UMKM is a new potential in increasing tax contributions. The government through several regulations is aiming at efforts to increase taxation from the UMKM sector. One of them is the reduction of UMKM tax rates from 1% to 0.5%. The problem of understanding and awareness of taxpayers is the key to the success of these efforts. A special strategy is needed to educate the UMKM community. This is a form of mutual responsibility between the people and the government. Some obstacles in taxation socialization include filling e-filing for tax reporting purposes. Difficulties were found in the field in providing socialization material to UMKMs related to tax obligations. Jigsaw type Cooperative Learning in e-filing filling is an effort to increase the taxation potential of the UMKM sector, as well as evidence of government responsibility in public services.
##plugins.themes.bootstrap3.article.details##
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Penulis yang naskahnya diterbitkan menyetujui ketentuan sebagai berikut:
- Hak publikasi atas semua materi naskah jurnal yang diterbitkan/dipublikasikan dalam situs e-Journal Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) ini dipegang oleh dewan redaksi dengan sepengetahuan penulis (hak moral tetap milik penulis naskah).
- Ketentuan legal formal untuk akses artikel digital jurnal elektronik ini tunduk pada ketentuan lisensi Creative Commons Attribution-ShareAlike (CC BY-SA), yang berarti JPMI berhak menyimpan, mengalih media/format-kan, mengelola dalam bentuk pangkalan data (database), merawat, dan mempublikasikan artikel tanpa meminta izin dari Penulis selama tetap mencantumkan nama Penulis sebagai pemilik Hak Cipta.
- Naskah yang diterbitkan/dipublikasikan secara cetak dan elektronik bersifat open access untuk tujuan pendidikan, penelitian, dan perpustakaan. Selain tujuan tersebut, dewan redaksi tidak bertanggung jawab atas pelanggaran terhadap hukum hak cipta.