Development Of An Effective Tax Obligation Socialization Method For Msme Business Actors Based On Game Concepts

Devid Putra Arda; Hendra Chandra

Authors

Devid Putra Arda Sekolah Tinggi Ilmu Ekonomi Ganesha, Jl. Legoso Raya No.31, Ciputat Timur, Kota Tangerang Selatan, Banten. Indonesia
Hendra Chandra Sekolah Tinggi Ilmu Ekonomi Ganesha, Jl. Legoso Raya No.31, Ciputat Timur, Kota Tangerang Selatan, Banten. Indonesia

Keywords:

Outreach, MSME Taxation, EduGames

Abstract

The awareness level of taxpayers among business operators in the MSME sector is still perceived as low. The main factor contributing to this is the lack of understanding of their obligations as tax subjects and objects, as well as not realizing that there are penalties for non-compliance with regulations. Therefore, intensive outreach needs to be conducted, equipped with attractive and non-boring educational tools based on games (EduGames). The research method used is a qualitative method with a participatory approach involving MSME operators. Through a participatory approach, MSME operators can provide input and participate in the decision-making process. This study also uses an experimental method with a quasi-experimental approach. The subjects of the study are 25 MSME operators, primarily focusing on siomay and dim sum businesses, operating in Kembangan District, Meruya Selatan Subdistrict, West Jakarta. The results of this study can conclude the following points: (1) Most MSME operators do not understand the applicable tax regulations, let alone the latest tax regulations; (2) Tax payment awareness is still low because they believe that tax obligations are only imposed on large-scale businesses; (3) The concept of interactive games (EduGames) is very helpful in providing an understanding of tax regulations and laws; (4) The implication of using the tax obligation outreach method based on the game concept (EduGames) for improving tax compliance is highly effective, as proven by the increased understanding of participants after engaging in the game compared to before.

Downloads

References

Creswell, J. W. and Creswell, J. D. (2017) Research design: Qualitative, quantitative, and mixed methods approaches. Sage publications.

Dwianika, A., El Rayeb, A. and Nurhidayah, F. (2022) ‘Edukasi Pajak Kaum Millenial Berbasis Web Games’, Jurnal Pengabdian Pada Masyarakat, 7(4), pp. 1059–1068.

Fitriyani, D. et al. (2014) ‘Pengaruh gender, latar belakang pekerjaan, dan tingkat pendidikan terhadap kepatuhan wajib pajak’, InFestasi, 10(2), pp. 115–122.

Harianto, R. A. and Sari, P. N. (2021) ‘Strategic digitalization of UMKM business as an alternative to survive the COVID-19 pandemic’, Linguistics and Culture Review, 5(S1), pp. 617–623.

Hennink, M., Hutter, I. and Bailey, A. (2020) Qualitative research methods. Sage.

Hidayat, T., Hidayatullah, A. and Agustini, R. (2019) ‘Kajian permainan edukasi dalam pembelajaran bahasa Indonesia’, Deiksis: Jurnal Pendidikan Bahasa dan Sastra Indonesia, 6(2), pp. 59–68.

Ikhsan, M. and Hasan, M. (2020) ‘Analisis Dampak Penggunaan E-Commerce dalam Meningkatkan Omzet Penjualan Usaha Mikro Kecil Menengah di Kota Makassar’, Journal of Economic Education and Entrepreneurship Studies, 1(1), pp. 39–46.

Kesaulya, J. and Pesireron, S. (2019) ‘Pengaruh Pengetahuan Perpajakan, Sanksi Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak di Kota Ambon’, Jurnal Maneksi (Management Ekonomi Dan Akuntansi), 8(1), pp. 160–168.

Leviana, M., Adriani, A. and Norlena, N. (2022) ‘Pengaruh pengampunan pajak, pemahaman peraturan perpajakan, pemahaman akuntansi, kualitas pelayanan fiskus terhadap kepatuhan wajib pajak dengan preferensi risiko sebagai variabel moderating’, Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(8), pp. 3471–3488.

Maharani, G. A. A. I., Endiana, I. D. M. and Kumalasari, P. D. (2021) ‘Pengaruh moral wajib pajak, sanksi pajak, sistem pajak, pemeriksaan pajak dan tarif pajak terhadap persepsi wajib pajak mengenai etika atas tax evasion’, Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 3(1).

Putri, V. C. S. and Hidayat, V. S. (2023) ‘Pengaruh Pengetahuan Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus pada Wajib Pajak di Samsat Kota Bandung)’, Journal of Accounting, Finance, Taxation, and Auditing (JAFTA), 5(1).

Rozinah, S. and Meiriki, A. (2020) ‘Pemanfaatan digital marketing pada usaha mikto kecil dan menengah (umkm) di kota tangerang selatan’, Jurnal Doktor Manajemen (JDM), 3(2), p. 134.

Sanggrama, E. B., Rachmat, R. S. and Tin, S. T. S. (2020) ‘Sebuah Solusi dari Para Mahasiswa dan Dosen Akuntansi untuk Perkembangan UMKM di Indonesia: Kata Kunci: UMKM, Akuntan, Kontribusi’, Jurnal Akuntansi, 12(1), pp. 146–158.

Setyawan, C. H. (2012) ‘Peningkatan hasil belajar perpajakan melalui media taxi snaders pada siswa XI B SMK Pl Tarcisius 2’, Dinamika Pendidikan, 7(1).

Sukowidyanti, A. P., Nurlaily, F. and Aini, E. K. (2019) ‘Pengembangan dan Pelatihan Perpajakan Games Edukasi Perpajakan Untuk Meningkatkan Kesadaran Pajak Early Tax Payer’, Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS), 2(1), pp. 18–30.

Tjan, J. S. (2022) ‘Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan, dan Faktor Kesadaran terhadap Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi’, Paradoks: Jurnal Ilmu Ekonomi, 5(3), pp. 182–191.