Penguatan literasi perpajakan digital UMKM Giri Tirta Group Desa Ngebel melalui pelatihan simulasi Aplikasi Coretax
DOI:
https://doi.org/10.53088/penamas.v6i3.3532Keywords:
Digital Tax Literacy, Coretax, MSMEs' Empowerment, Tax Compliance, BookkeepingAbstract
This community service program aimed to strengthen digital tax literacy among members of the Giri Tirta Group MSMEs in Ngebel Village, Ngebel District, Ponorogo Regency, through simulation-based training on the Coretax application. A preliminary survey of 28 business actors revealed that 78.6% did not understand MSMEs' tax obligations, 92.9% had never used a digital tax application, and only 35.7% possessed an active Tax ID Number (NPWP). Using the ADDIE model within a participatory action research (PAR) framework, the program was implemented in five phases over eight months: preparation and needs analysis, learning material development, socialization, training, and intensive mentoring. Program success was evaluated using the CIPP model, combining pre-test/post-test comparisons, a 15-item practical skills checklist, field monitoring of concrete indicators, and a fifth-month compliance survey supported by a focus group discussion with the Giri Tirta Group management. Results showed that at least 90% of participants understood MSMEs' tax obligations, including the PPh Final 0.5% scheme; at least 85% could operate Coretax independently for registration, calculation, payment, and SPT reporting; and at least 80% consistently applied structured bookkeeping. This program contributes to SDG 8 and SDG 9 by fostering inclusive economic growth and the adoption of digital innovation among rural MSME actors.
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