One of the main state revenues still comes from taxes originating from economic activity. As the backbone of the economy, Micro, Small and Medium Enterprises (MSMEs) are the foundation for increasing state income. Hence why, MSME actors need to understand tax obligations. Apart from being able to optimize tax benefits, knowledge related to taxes can minimize the risk of violations, as well as increase the growth and sustainability of the business being run.
In order to provide education about taxes, the Faculty of Administrative Sciences (FIA) at Universitas Indonesia (UI) held a training session with MSME actors in Ciharashas Thematic Village, Mulyaharja Subdistrict, South Bogor District, Bogor City on Saturday (25/11). This community service (pengmas) activity aimed to educate the MSMEs fostered in the Mulyaharja Tourism Village to broaden their knowledge in the field of taxation, which will have an impact on the business processes they carry out. Mulyaharja Village is included in the 300 leading tourist villages based on the 2023 Indonesian Tourism Village Award (ADWI) where the potential for MSME growth is going well which makes it necessary for them to receive socialization regarding taxation.
The service team was chaired by the Vice Dean for Resources, Ventures, and General Administration at FIA UI, Dr. Milla Sepliana Setyowati, M.Ak, CA. Dr. Milla, who is also a lecturer in Fiscal Administration at FIA UI, hoped that this activity can increase the knowledge and understanding of MSMEs regarding their tax obligations. In this way, MSME actors are encouraged to fulfill their tax obligations correctly and on time.
Wulandari Kartika Sari, S.Sos., MA, Lecturer in Fiscal Administration at FIA UI was a resource person in this activity. In the field of taxation, Wulandari revealed that MSMEs have special regulations known as Final MSME Income Tax (PPh). Initially, this was regulated in Government Regulation (PP) Number 46 Year 2013 which was later revised to become PP Number 23 Year 2018. Recently, this regulation has undergone changes again through PP Number 55 Year 2022.
“The reason for the existence of separate regulations for MSMEs is to provide convenience and simplicity. The final PPh provisions for MSMEs can be utilized by taxpayers who have a certain gross turnover, and can only be utilized during a certain period of time,” said Wulandari. With the enactment of PP Number 55 Year 2022, individual MSME actors who earn income with a gross turnover of not more than IDR 4.8 billion in one Tax Year will be subject to Final Income Tax of 0.5 percent within a certain period.
Riri, an MSME actor of Saung Eling which is located around Mulyaharja Village, said that business actors need continuous assistance. She felt that FIA UI’s community service activities helped them develop effective and efficient business management. This is because business actors often face several challenges in managing their business.
“As business actors, we have problems related to capital because the business we founded was carried out in mutual cooperation and self-help, thus we did not have enough capital. We also have limitations in implementing the accounting recording system and financial management,” said Riri.
Head of the Research and Development Division of the Bogor City Regional Development Planning Agency (Bappeda), Irma Arlini Dewi, S.T.P., M.Sc., appreciated the training session initiated by FIA UI. “The activities carried out by FIA UI are in line with several program targets that are being promoted and planned. We hope that we can continue to collaborate to form sustainable programs to help MSMEs and facilitate them in meeting various needs in running a business,” said Irma.
