http://ojs.ekuitas.ac.id/index.php/dharma-bhakti/issue/feed 2025-02-17T04:33:16+00:00 Puteri Andika Sari, S.AB., M.Si., CHCP puteri.andika31@gmail.com Open Journal Systems <div class="freebirdCommonAnalyticsTextResponse freebirdLightBackground"> <p>Jurnal Dharma Bhakti Ekuitas is a journal that aims to serve as a medium for communication and scientific information resulting from community service and research with the theme of community empowerment. The scope of published articles includes participatory action research, asset-based community development, community-based research, service learning, and community development.</p> <p>This journal is managed by the P3M at STIE Ekuitas and has been indexed by several indexing engines, such as <strong><a href="https://sinta.kemdikbud.go.id/journals/profile/9465">SINTA</a>, <a href="https://garuda.kemdikbud.go.id/journal/view/20905">GARUDA</a>, <a href="https://scholar.google.com/citations?hl=en&amp;user=JwH_1ooAAAAJ&amp;view_op=list_works&amp;sortby=pubdate">Google Scholar</a>, <a href="https://app.dimensions.ai/discover/publication?search_mode=content&amp;and_facet_source_title=jour.1408107">Dimensions</a>,</strong> and several other indexers.</p> </div> <div class="freebirdCommonAnalyticsTextResponse freebirdLightBackground"><strong>Title:</strong>&nbsp;Jurnal Dharma Bhakti Ekuitas<br><strong>Publications:</strong>&nbsp;2 times each year, March and September<br><strong>ISSN:</strong> <a href="https://issn.brin.go.id/terbit/detail/1468900431">2528-2190</a>&nbsp;(Print)<br><strong>ISSN:</strong> <a href="https://issn.brin.go.id/terbit/detail/1578547485">2716-0149</a>&nbsp;(Online)<br><strong>Publisher:</strong>&nbsp;<a href="https://lp3m.ekuitas.ac.id/">P3M STIE Ekuitas</a></div> http://ojs.ekuitas.ac.id/index.php/dharma-bhakti/article/view/897 2025-02-17T04:33:16+00:00 Anissa Yuniar Larasati anissa.yuniar@lecture.unjani.ac.id Wiwi Hartika wiwi.hartika@lecture.unjani.ac.id Bani Binekas bani.binekas@lecture.unjani.ac.id Usman Sastradipraja usman.sastradipraja@lecture.unjani.ac.id Purwanto Purwanto purwanto@ak.unjani.ac.id

<p><em>Community service is one of the essential pillars in the development of Micro, Small, and Medium Enterprises (UMKM) in Indonesia. This community service activity is organized with the primary aim of enhancing compliance and awareness among UMKM in fulfilling their tax obligations. UMKM play a strategic role in Indonesia's economy; however, many UMKM operators lack an understanding of taxation aspects, resulting in low tax compliance rates. This activity was conducted through outreach, training, and interactive discussions with several UMKM in the Cipageran, Cimahi. The material presented included the socialization of tax regulations for UMKM, assistance in obtaining Taxpayer Identification Numbers (NPWP) for individuals, and explanations regarding the facilities under Government Regulation No. 55 of 2022. Additionally, participants were provided with information about tax incentives available to UMKM. The results of this activity indicate an increase in knowledge and awareness among UMKM operators regarding their tax obligations, as well as motivation to comply more diligently with applicable tax regulations. In this community service initiative, sampling opportunities were taken using a probability method that provides equal chances for every component of the population. The sampling technique employed for this community service program was area sampling (cluster sampling), based on the region where the community service program was conducted. This initiative involved 19 UMKM located in the Cipageran, Cimahi. The results of this community service initiative conclude that there has been a significant improvement in the understanding of relevant tax regulations for Micro, Small, and Medium Enterprises (UMKM) in Cipageran Subdistrict, Cimahi City. It is hoped that this activity can contribute to improving tax compliance among UMKM and strengthening the local economy.</em></p> <p><strong><em>Keywords: </em></strong><em>Government Regulation No. 55 of 2022</em><em>, </em><em>MSME’s</em><em>, NPWP.</em></p> <p><strong>&nbsp;</strong></p> <p><strong>Abstrak</strong></p> <p>Pengabdian kepada masyarakat merupakan salah satu pilar penting dalam pengembangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Kegiatan&nbsp; pengabdian kepada masyarakat&nbsp; ini terselenggarakan dengan tujuan utama mampu&nbsp; meningkatkan kepatuhan dan kesadaran UMKM dalam memenuhi kewajiban perpajakan. UMKM memiliki peran strategis dalam perekonomian Indonesia, namun masih banyak pelaku UMKM yang kurang memahami aspek perpajakan, yang mengakibatkan rendahnya tingkat kepatuhan pajak. Kegiatan ini dilaksanakan melalui penyuluhan, pelatihan, dan diskusi terstruktur dengan beberapa UMKM di daerah Cipageran, Cimahi. Materi yang disampaikan sosialisasi peraturan perpajakan bagi UMKM, pendampingan pembuatan NPWP bagi orang pribadi dan penjelasan terkait fasilitas Peraturan Pemerintah No. 55 tahun 2022. Selain itu, peserta juga diberikan informasi tentang insentif pajak yang dapat diperoleh UMKM. Hasil dari kegiatan ini menunjukkan peningkatan pengetahuan dan kesadaran pelaku UMKM tentang kewajiban perpajakan serta motivasi untuk lebih patuh terhadap ketentuan perpajakan yang berlaku. Dalam pengabdian masyarakat ini, peluang pengambilan sampel menggunakan metode probability yang memberikan peluang yang sama kepada setiap komponen populasi. Selanjutnya penetapan Teknik sampling pada program pengabdian masyarakat ini menggunakan sampling area (cluster), sehingga penetapannya menurut daerah tempat dilakukannya program pengabdian masyarakat. Pada pengabdian masyarakat ini dikuti oleh 19 UMKM yang berada pada kelurahan Cipageran Kota Cimahi. Hasil dari pengabdian Masyarakat ini, disimpulkan bahwa adanya peningkatan pemahaman yang cukup signifikan terhadap peraturan perpajakan yang relevan bagi Usaha Mikro, Kecil, dan Menengah (UMKM) di Kelurahan Cipageran, Kota Cimahi. Diharapkan, kegiatan ini dapat berkontribusi pada peningkatan kepatuhan pajak UMKM serta penguatan ekonomi lokal.</p>

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