OPTIMALISASI KEPATUHAN PAJAK BADAN MELALUI PELATIHAN REKONSILIASI FISKAL DAN PENDAMPINGAN SPT TAHUNAN PADA PELAKU USAHA UMKM

Abstract

Limited tax literacy and administrative capability remain major obstacles to corporate tax compliance among MSMEs in Indonesia, particularly in fiscal reconciliation and annual corporate income tax return reporting. This community service activity aimed to enhance the capacity of MSME owners in understanding fiscal reconciliation and independently preparing Annual Corporate Income Tax Returns through practice-based training and assistance. The program employed a participatory action-based training approach through workshops, simulations, and technical mentoring using participants’ actual financial statements. The training materials covered basic corporate taxation concepts, fiscal reconciliation, identification of deductible and non-deductible expenses, completion of tax return attachments, and simulation of the Coretax reporting system.  Aligned with Sustainable Development Goal (SDG) 4 (Quality Education), the program strengthened participants' tax knowledge and practical competencies through inclusive, lifelong learning opportunities. Furthermore, the collaborative implementation involving academics, tax practitioners, and MSME participants reflects SDG 17 (Partnerships for the Goals) by fostering multi-stakeholder cooperation to improve tax governance and institutional capacity. The results indicated that participants were able to understand the differences between commercial and fiscal profit, identify fiscal corrections, and prepare Annual Tax Return drafts more systematically and independently. Therefore, fiscal reconciliation training and Annual Tax Return assistance can serve as effective strategies to strengthen tax administrative capacity and improve corporate tax compliance among MSMEs while contributing to the achievement of SDGs 4 and 17.