Analisis Efektivitas Sosialisasi Perpajakan Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Usaha Mikro Kecil Dan Menengah (UMKM) di KPP Pratama Jakarta Sawah Besar Satu

Iin Andrayanti; Adella  Denada; Tri Waluyo  Prehantio; Laila  Amalia

doi:10.59889/embiss.v5i4.423

Authors

Iin Andrayanti Institut Ilmu Sosial dan Manajemen STIAMI
Adella Denada Institut Ilmu Sosial dan Manajemen STIAMI
Tri Waluyo Prehantio Institut Ilmu Sosial dan Manajemen STIAMI
Laila Amalia Institut Ilmu Sosial dan Manajemen STIAMI

DOI:

https://doi.org/10.59889/embiss.v5i4.423

Keywords:

Effectiveness, Tax Outreach, Tax Compliance, MSMEs

Abstract

This study analyzes the effectiveness of tax outreach in improving taxpayer compliance among Micro, Small, and Medium Enterprises (MSMEs) at the Jakarta Sawah Besar Satu Tax Office (KPP Pratama). Using descriptive qualitative methods, data was obtained through interviews, observation, and documentation. The results indicate that the effectiveness of tax outreach has not been fully achieved, influenced by factors such as the large number of new provisions, diverse taxpayer backgrounds, difficulties in reaching taxpayers due to incomplete data, and limited tax knowledge. To overcome these obstacles, direct and indirect education through mass media, tailoring materials to taxpayer needs, reminders, and in-person visits were conducted. These findings emphasize the importance of an intensive and adaptive outreach strategy to improve MSME tax compliance

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