PENYULUHAN PENGHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PENGUSAHA UMKM DI KELURAHAN PAGUTAN BARAT KECAMATAN MATARAM KOTA MATARAM

Abstract

Abstract
Pagutan Barat has various Micro, Small, and Medium Enterprises (MSMEs), most of which operate in the trade sector. These businesses include building material stores, grocery shops, pharmacies, clothing stores, and several other types of enterprises. Such businesses represent a potential source of income tax revenue for the government.The community service activity was conducted on August 27, 2025, at the Pagutan Barat Village Hall in Mataram, Indonesia. A total of 20 participants attended the event, consisting of individual and corporate taxpayers or MSME actors, neighborhood heads, a Babinsa representative, high school students, and the secretary of Pagutan Barat Village.The purpose of this community service program was to provide knowledge on how to calculate, pay, and report payable taxes online. The methods used to achieve this objective included lectures and Focus Group Discussions (FGD). As a result of this activity, most individual taxpayers within MSMEs gained an understanding of how to calculate, pay, and report their payable taxes online.The calculation of payable taxes is based on Law No. 7 of 2021 on Harmonization of Tax Regulations (HPP) and Government Regulation No. 58 on the Average Effective Tax Rate (TER). Through this understanding, taxpayers are better able to fulfill their tax obligations easily and apply withholding of Article 21 income tax (PPh 21) for their employees.