This title slide, labeled "Judul dan Pembuka," features the main title "Optimalisasi Kepatuhan Pajak UMKM Melalui Edukasi dan Literasi Pajak," focusing on optimizing tax compliance for small and medium enterprises through education and tax literacy. The subtitle "Meningkatkan Kepatuhan melalui Edukasi" emphasizes increasing compliance via educational efforts.

Optimalisasi Kepatuhan Pajak UMKM Melalui Edukasi dan Literasi Pajak

Meningkatkan Kepatuhan melalui Edukasi

UMKM contributes 60% to Indonesia's GDP but faces challenges from low tax awareness and compliance. Policies like NWP and PP 23/2018 facilitate simplified taxation to address these issues.

Latar Belakang Kepatuhan Pajak UMKM

• UMKM menyumbang 60% PDB Indonesia
• Tantangan: rendahnya kesadaran dan kepatuhan pajak
• Kebijakan: NWP dan PP 23/2018 fasilitasi pajak sederhana

Source: Chart kontribusi UMKM terhadap PDB Indonesia

UMKM tax compliance averages under 30%, contributing just 1-2% to national PPh totals. Compliance has declined by 25% from 2019 to 2023.

Data dan Statistik Kepatuhan UMKM

• <30%: Tingkat Kepatuhan UMKM

Rata-rata terhadap kewajiban pajak

• 1-2%: Kontribusi Pajak UMKM

dari total PPh nasional

• 25%: Rasio 2019-2023

Tren penurunan kepatuhan

The slide highlights the primary challenges for SMEs in tax compliance. Key issues include lack of understanding of tax rules, complex and time-consuming reporting bureaucracy, limited access to tax information, and fear of administrative or criminal sanctions.

Permasalahan Utama UMKM dalam Kepatuhan Pajak

• Kurangnya pemahaman terhadap aturan perpajakan
• Birokrasi pelaporan pajak yang rumit dan memakan waktu
• Akses informasi pajak yang terbatas bagi UMKM
• Ketakutan akan sanksi administratif dan pidana

This section header slide, titled "Optimalisasi Kepatuhan Pajak UMKM Melalui Edukasi dan Literasi Pajak," introduces Section 05 on Research/Presentation Objectives. It focuses on improving UMKM tax literacy, proposing education strategies, optimizing voluntary compliance, and targeting a 20% increase in compliance.

Optimalisasi Kepatuhan Pajak UMKM Melalui Edukasi dan Literasi Pajak

05

Tujuan Penelitian/Presentasi

Meningkatkan literasi pajak UMKM, usul strategi edukasi, optimasi kepatuhan voluntary. Target: Naik 20% kepatuhan.

This slide, titled "Pentingnya Edukasi dan Literasi Pajak," presents a quote emphasizing tax literacy's role. The Direktorat Jenderal Pajak (DJP RI) states that it drives voluntary compliance, allowing SMEs to optimize contributions to the national economy via better understanding of rights and obligations.

Pentingnya Edukasi dan Literasi Pajak

> Literasi pajak adalah kunci utama kepatuhan sukarela. Dengan pemahaman yang baik tentang hak dan kewajiban, UMKM dapat optimalisasi kontribusi mereka bagi perekonomian nasional.

— Direktorat Jenderal Pajak (DJP RI)

Source: Direktorat Jenderal Pajak (DJP)

The slide "Faktor yang Memengaruhi Kepatuhan Pajak" outlines internal factors like adequate tax knowledge and positive attitudes, which promote voluntary compliance among SMEs. External factors include strict administrative sanctions and convenient services such as e-filing and consultations, fostering deterrent compliance.

Faktor yang Memengaruhi Kepatuhan Pajak

This slide outlines a digital tax education workflow for UMKM, starting with short animated videos on YouTube for basic tax introductions. It progresses to interactive webinars, app-based tax simulations and self-learning modules, and online quizzes with certificates on the DJP e-learning platform.

Strategi Edukasi Pajak Berbasis Digital

{ "headers": [ "Tahap", "Platform", "Deskripsi" ], "rows": [ [ "Konten Video", "YouTube", "Pengenalan dasar pajak UMKM melalui video animasi edukatif singkat." ], [ "Webinar", "e-learning DJP", "Sesi interaktif live untuk diskusi mendalam kewajiban pajak." ], [ "App Interaktif", "e-learning DJP", "Simulasi perhitungan pajak dan modul belajar mandiri via aplikasi." ], [ "Quiz", "e-learning DJP", "Penilaian pemahaman dengan kuis online dan pemberian sertifikat." ] ] }

Source: YouTube, e-learning DJP

The "Program Kelas Pajak UMKM" slide features a grid of four key benefits: free interactive online classes, specialized modules for SMEs, official completion certificates, and expert mentoring sessions. It promotes accessible, structured tax education tailored to micro, small, and medium enterprises.

Program Kelas Pajak UMKM

{ "features": [ { "icon": "💻", "heading": "Kelas Online Gratis", "description": "Akses pembelajaran pajak UMKM gratis melalui platform digital interaktif." }, { "icon": "📚", "heading": "Modul Khusus UMKM", "description": "Materi terstruktur disesuaikan untuk kebutuhan usaha mikro, kecil, dan menengah." }, { "icon": "🏆", "heading": "Sertifikat Resmi", "description": "Sertifikat penyelesaian diberikan setelah menyelesaikan semua modul." }, { "icon": "👨‍🏫", "heading": "Sesi Mentoring", "description": "Konsultasi langsung dengan ahli pajak untuk bimbingan personal." } ] }

The agenda slide outlines collaboration between DJP and HIPMI for UMKM tax education and compliance. Key items include MoU signing, joint workshops, collaborative campaigns, and the 2024 implementation timeline.

Kolaborasi Pemerintah dan Asosiasi UMKM

1. Penandatanganan MoU DJP-HIPMI

Kerjasama strategis DJP dan HIPMI untuk edukasi pajak UMKM.

2. Workshop Bersama

Pelatihan kepatuhan dan literasi pajak bagi anggota UMKM.

3. Kampanye Bersama

Sosialisasi pajak melalui media dan event kolaboratif.

4. Timeline Kerjasama 2024

Jadwal lengkap implementasi program sepanjang tahun 2024. Source: Optimalisasi Kepatuhan Pajak UMKM Melalui Edukasi dan Literasi Pajak

The slide "Inovasi Teknologi Pajak (e-Tax Tools)" showcases innovative digital tax tools. It highlights e-Filing for easy online SPT submissions, e-Bupot for automatic digital tax withholding certificates, and Coretax DJP for mobile tax corrections.

Inovasi Teknologi Pajak (e-Tax Tools)

!Image

• e-Filing: Pengajuan SPT pajak mudah secara online
• e-Bupot: Bukti potong pajak digital otomatis
• Coretax DJP: Koreksi pajak via aplikasi mobile

Source: Photo by Recha Oktaviani on Unsplash

In Q1 2023, DJP Jawa Tengah prepared a tax literacy workshop with UMKM associations, successfully hosting it in May for 500 participants focused on basic tax education. Post-event evaluation in Q3 2023 revealed a 40% increase in tax understanding, resulting in 25% higher UMKM tax compliance by 2024.

Studi Kasus: Workshop DJP Jawa Tengah

Q1 2023: Persiapan Workshop Edukasi DJP berkolaborasi dengan asosiasi UMKM Jawa Tengah untuk program literasi pajak. Mei 2023: Pelaksanaan Workshop Sukses Workshop dihadiri 500 peserta UMKM, fokus edukasi pajak dasar. Foto event disertakan. Q3 2023: Evaluasi Pasca-Workshop Survei menunjukkan peningkatan pemahaman pajak hingga 40% di kalangan peserta. 2024: Kepatuhan Pajak Naik 25% Data DJP mencatat kenaikan kepatuhan pajak UMKM sebesar 25% di wilayah tersebut.

Source: Direktorat Jenderal Pajak

The slide "Dampak Implementasi Edukasi Pajak" showcases key stats on tax education impacts. It reports a 40% increase in NPWP registrations for SMEs before and after education, plus a +15% rise in tax revenue realization from the literacy program.

Dampak Implementasi Edukasi Pajak

• 40%: Peningkatan Pendaftaran NPWP

Before-after edukasi UMKM

• +15%: Realisasi Pendapatan Pajak

Efek program literasi pajak Source: Data DJP 2023

The slide outlines advanced policy and program recommendations in a table with columns for Recommendation, Description, and Target. Key items include tax literacy incentives via mobile app subsidies for 1 million SMEs, free digital tax classes targeting 80% compliance gains, e-tax integration collaborations across all provinces, and innovative webinars/social media campaigns for young SME owners.

Rekomendasi Kebijakan dan Program Lanjutan

{ "headers": [ "Rekomendasi", "Deskripsi", "Target" ], "rows": [ [ "Insentif literasi pajak", "Subsidi app mobile edukasi", "1 juta UMKM", "" ], [ "Program kelas pajak", "Pelatihan gratis berbasis digital", "80% peningkatan kepatuhan", "" ], [ "Kolaborasi pemerintah", "Integrasi e-tax dengan asosiasi", "Seluruh provinsi", "" ], [ "Kampanye inovatif", "Webinar dan media sosial rutin", "Pemilik UMKM muda", "" ] ] }

The slide summarizes key points: tax education and literacy boost MSME compliance through digital tax classes, collaboration, and e-tax tools, leading to higher compliance and sustainable business growth. It recommends immediate implementation of follow-up programs and urges registering for tax classes and e-filing by contacting DJP.

Kesimpulan dan Ajakan Aksi

• Ringkasan Poin Utama:

• Edukasi & literasi pajak tingkatkan kepatuhan UMKM.
• Strategi efektif: Kelas pajak digital, kolaborasi, e-tax tools.
• Dampak: Peningkatan compliance, pertumbuhan bisnis berkelanjutan.

• Rekomendasi: Implementasi program lanjutan hari ini!

Daftar Kelas Pajak & e-Filing Sekarang – Hubungi DJP!

Source: Optimalisasi Kepatuhan Pajak UMKM Melalui Edukasi dan Literasi Pajak