Penguatan Tata Kelola Keuangan UMKM melalui Akuntansi Digital dan Pelaporan Pajak Elektronik

Authors

  • Edi Tri Wibowo Universitas Pelita Bangsa
  • Erlina Widayanti Universitas Pelita Bangsa
  • Jamian Purba Universitas Pelita Bangsa
  • Thofa Hanif Aditya Universitas Pelita Bangsa

DOI:

https://doi.org/10.59422/lp.v4i02.1349

Keywords:

kepatuhan pajak, akuntansi digital, teknologi digital, UMKM, Pelaporan Keuangan

Abstract

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.

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Published

2026-06-30

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