Penguatan Tata Kelola Keuangan UMKM melalui Akuntansi Digital dan Pelaporan Pajak Elektronik
DOI:
https://doi.org/10.59422/lp.v4i02.1349Keywords:
kepatuhan pajak, akuntansi digital, teknologi digital, UMKM, Pelaporan KeuanganAbstract
Kepatuhan pajak merupakan salah satu tantangan yang masih dihadapi oleh pelaku Usaha Mikro, Kecil, dan Menengah di Kabupaten Bekasi. Rendahnya literasi akuntansi, keterbatasan pemahaman perpajakan, serta minimnya pemanfaatan teknologi digital menyebabkan pelaku usaha mengalami kesulitan dalam melakukan pencatatan keuangan dan pelaporan pajak secara tepat. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kepatuhan pajak melalui integrasi akuntansi keuangan dan teknologi digital. Metode yang digunakan meliputi sosialisasi, pelatihan, penerapan teknologi, pendampingan, dan evaluasi terhadap 10 pelaku usaha mikro, kecil, dan menengah di Kabupaten Bekasi. Kegiatan dilaksanakan melalui pelatihan penyusunan laporan keuangan, penggunaan aplikasi pencatatan digital, serta pemanfaatan layanan perpajakan elektronik. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai akuntansi keuangan, perpajakan, dan teknologi digital. Peserta juga mampu menyusun laporan keuangan sederhana, mengoperasikan aplikasi pencatatan digital, serta memahami penggunaan layanan perpajakan elektronik untuk mendukung pemenuhan kewajiban perpajakan. Selain itu, terjadi peningkatan kesadaran dan kesiapan peserta dalam menerapkan sistem pencatatan keuangan digital secara berkelanjutan. Kegiatan ini membuktikan bahwa integrasi akuntansi keuangan dan teknologi digital dapat menjadi strategi yang efektif dalam meningkatkan kualitas pengelolaan usaha sekaligus mendukung kepatuhan pajak pelaku usaha mikro, kecil, dan menengah.
References
Anggraeni, W. A. (2025). Digital Readiness and Tax System Usability: A Structural Framework for MSME Compliance in Emerging Economies. Sinergi International Journal of Accounting and Taxation, 3(3), 209–218. https://doi.org/10.61194/ijat.v3i3.883
Belahouaoui, R., & Attak, E. H. (2024). Digital taxation, artificial intelligence and Tax Administration 3.0: Improving tax compliance behavior – a systematic literature review using textometry (2016–2023). Accounting Research Journal, 37(2), 172–191. https://doi.org/10.1108/arj-12-2023-0372
Bellon, M., Dabla‐Norris, E., Khalid, S., & Lima, F. (2019). Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru. Journal of Public Economics, 210, 104661. https://doi.org/10.1016/j.jpubeco.2022.104661
Hartanto, G. (2025). Analysis of Tax Knowledge, Tax Services, and Tax Socialization on the Compliance of Individual Taxpayers and Micro, Small, and Medium Enterprises with Tax Services as a Moderation Variable. Journal Research of Social Science, Economics, and Management, 4(10), 1587–1599. https://doi.org/10.59141/jrssem.v4i10.851
Hermanto, A. H. (2022). Strategies to Improve Taxpayers’ Compliance of Indonesian Micro Small and Medium Enterprises: PRISMA Approach. Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara Dan Kebijakan Publik. https://doi.org/10.33105/itrev.v7i2.421
Hesami, S., Jenkins, H., & Jenkins, G. (2024). Digital Transformation of Tax Administration and Compliance: A Systematic Literature Review on E-Invoicing and Prefilled Returns. Digital Government: Research and Practice, 5(3), 1–20. https://doi.org/10.1145/3643687
Lanjarsih, L., Nugrahanti, T., & Akbar, T. (2024). Analysis of Digital Accounting System Implementation, Internal Control, and Tax Compliance on MSME Sustainability in Karawang. West Science Accounting and Finance, 2(03), 640–648. https://doi.org/10.58812/wsaf.v2i03.1557
Mbise, K., & Baseka, L. (2023). Impact of Digital Systems on Tax Compliance Among SMEs. The Journal of Informatics, 2(1), 69–82. https://doi.org/10.59645/tji.v2i1.94
Murnidayanti, S. A., & Putranti, T. (2023). The Effectiveness of Digitizing Tax Administration to Reduce the Compliance Cost of Taxpayers of Micro, Small, and Medium Enterprises (MSMEs). Jurnal Public Policy, 9(2). https://doi.org/10.35308/jpp.v9i2.6561
Muthuri, A. M., Maku, P., & Kambura, S. (2025). Effect of Adoption of Tax Systems on Tax Compliance among Small and Medium Enterprises in Meru County, Kenya. International Journal of Finance, 10(6), 52–66. https://doi.org/10.47941/ijf.3044
Muttiwijaya, G. T. P., Padang, R. R., Yasa, I., & Adiputra, I. (2025). Digital Transformation in Tax Administration: The Role of Coretax, Service Quality, and Morality in Enhancing MSME Compliance in Indonesia. The Indonesian Journal of Accounting Research, 28(2), 359–410. https://doi.org/10.33312/ijar.947
Pangaribuan, H., Saddam, M., & Winarno, W. W. (2025). Leveraging Digital Accounting and Digital Taxation: Enhancing Financial Reporting Quality. Kontigensi : Jurnal Ilmiah Manajemen, 13(1), 324–345. https://doi.org/10.56457/jimk.v13i1.790
Rakhmawati, I., Bs, R., & Prasidya, T. C. I. T. (2024). A Qualitative Analysis of Factors Affecting Tax Compliance of Micro, Small, and Medium Enterprises (MSMEs). Jurnal Riset Akuntansi Aksioma, 23(2), 301–308. https://doi.org/10.29303/aksioma.v23i2.441
Rufasto, A. M., Lucumí, N. P. R., & Rodríguez, V. H. P. (2024). SIRE: Catalyst for Improvements in Accounting and Tax Processes. Journal of Ecohumanism, 3(7), 928–937. https://doi.org/10.62754/joe.v3i7.4259
Sibarani, P., Fadjarenie, A., Widayati, C., & Tarmidi, D. (2024). Digital tax policies and compliance challenges for MSMEs in Indonesia. Edelweiss Applied Science and Technology, 8(6), 2817–2835. https://doi.org/10.55214/25768484.v8i6.2560
Sofhia, S., & Husnaini, W. (2024). How is the Compliance of Micro, Small and Medium Taxpayers (Case Study on MSME in the City of Mataram). East Asian Journal of Multidisciplinary Research, 3(9), 4101–4120. https://doi.org/10.55927/eajmr.v3i9.10683
Sofianty, D., & Udin, N. M. (2025). EVALUATING TAX INFORMATION SYSTEMS: IMPLICATIONS FOR MSME TAXPAYER COMPLIANCE AND THE ROLE OF TAX SOCIALIZATION. JRAK, 17(1), 175–187. https://doi.org/10.23969/jrak.v17i2.23628
Trisakti, U. (2021). The Effectiveness of Tax Administration Digitalization to Reduce Compliance Cost Taxpayers of Micro Small, and Medium Enterprises. https://consensus.app/papers/the-effectiveness-of-tax-administration-digitalization-trisakti/d3d97efaaea05fac88fa7a96d27a9202/
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Edi Tri Wibowo, Erlina Widayanti , Jamian Purba, Thofa Hanif Aditya

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Hak Cipta © Penulis.
Penulis tetap memegang hak cipta atas artikel ini dan mengizinkan jurnal untuk menerbitkannya. Artikel ini dilisensikan di bawah Creative Commons Attribution-ShareAlike 4.0 International (CC BY-SA 4.0), yang memungkinkan siapa pun untuk menggunakan, membagikan, dan mengadaptasi isi artikel selama mencantumkan atribusi yang tepat dan menggunakan lisensi yang sama untuk karya turunan.
