MENINGKATKAN LITERASI PAJAK UMKM DI KAMPUNG TUA TELUK MATA IKAN, NONGSA - BATAM

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the national economy, yet tax literacy among
MSMEs remains low. This community service activity aims to improve MSME tax understanding through
communicative and hands-on education in Kampung Tua Teluk Mata Ikan, Batam. Implementation methods
included observation, preparation of materials based on the latest regulations (PP 55/2022 and PMK 164/2023),
interactive outreach, tax reporting simulations, and evaluation through pre- and post-tests. The activity results
showed a significant increase in participants' understanding of tax obligations. A down-to-earth, non-intimidating
approach proved effective in creating a comfortable learning environment. The involvement of lecturers and
students as facilitators also strengthened emotional bonds with participants. Challenges such as limited revenue
recording were addressed by providing simple tools. This program not only impacted tax literacy but also
encouraged changes in attitudes toward voluntary tax compliance. These findings underscore the importance of
synergy between universities and the community in building an inclusive and sustainable tax culture.