PEMBERDAYAAN UMKM MELALUI EDUKASI PELAPORAN SPT TAHUNAN BADAN MENGGUNAKAN SISTEM CORETAX

Abstract

Low tax compliance among incorporated Micro, Small, and Medium Enterprises (MSMEs) in the filing of Annual Corporate Tax Returns (SPT Tahunan Badan) has become an increasingly complex challenge, particularly following the implementation of the Coretax system by the Directorate General of Taxes on January 1, 2025. This Community Service Program (PKM) aimed to provide technical assistance to CV. Akunata in Makassar City in utilizing the Coretax system for Annual Corporate Tax Return filing. The program was implemented through a series of activities encompassing tax socialization, hands-on training, and direct practice in operating the Coretax system, with the participation of the tax division staff of CV. Akunata. The results demonstrated a substantial improvement in participants' tax comprehension, as evidenced by the proportion of participants categorized as "Good" increasing from 0% at the pre-test stage to 100% at the post-test stage. These findings confirm the effectiveness of direct practice-based approaches in enhancing digital tax literacy among MSME tax staff, and underscore the critical importance of targeted technical assistance programs in supporting the successful adoption of digital taxation systems in Indonesia.