Empowering MSMEs through SAK EMKM Financial Reporting and Tax Compliance Assistance

Umi Nandiroh, Hanik Dzakiyatul Fitroh, Mohammad Syahrul Rohman Almasri, Marsya Nazarheina Arifka

Abstract


Micro, Small, and Medium Enterprises (MSMEs) face structural challenges in financial recordkeeping and tax compliance, particularly in preparing SAK EMKM based financial statements and filing Annual Tax Returns accurately. This condition reflects a competency gap in integrating standardized financial reporting with tax compliance practices among MSME operators. This community empowerment program aimed to improve the competency of 20 MSME operators supervised by KPP Pratama Malang Selatan in preparing financial reports andfulfilling tax obligations. The novelty of this program lies in the integration of SAK EMKM based financial reporting assistance, Annual Tax Return filing through the Coretax system, tax regulation literacy, and an automated Final Income Tax calculation template within a participatory empowerment framework. The program employed a Participatory Action Research (PAR) approach consisting of five stages: problem identification, planning, implementation, evaluation, and reflection. Participants from culinary, retail, and service sectors were selected through purposive sampling and received training on simplified financial statement preparation, Coretax based Annual Tax Return filing, PMK No. 164 of 2023, and practical use of an automated Microsoft Excel template. Competency was assessed using pretest and posttest instruments consisting of eight multiple choice questions and three Likert scale self efficacy items. The results showed that the average total score increased from 43.2 in the Very Low category to 85.7 in the Good category, with an average N Gain of 74.6% classified as High. Self efficacy scores increased from 1.4 to 3.9 on a 1 to 5 scale. The automated Excel template provides a practical output that enables participants to independently record monthly gross revenue and calculate Final Income Tax obligations. This program contributes to SDG 8 by strengthening MSME financial resilience and formalization capacity and SDG 17 through collaboration between higher education institutions and the tax authority.


Full Text:

PDF

References


Anshika, & Singla, A. (2022). Financial literacy of entrepreneurs: A systematic review. Managerial Finance, 48(9–10), 1352–1371. https://doi.org/10.1108/MF-06-2021-0260

Bandura, A. (1997). Self-efficacy: The exercise of control. W. H. Freeman.

Ciziceno, M., & Pizzuto, P. (2022). Life satisfaction and tax morale: The role of trust in government and cultural orientation. Journal of Behavioral and Experimental Economics, 97, Article 101824. https://doi.org/10.1016/j.socec.2021.101824

Direktorat Jenderal Pajak. (2023). Reformasi perpajakan DJP. https://www.pajak.go.id/reformdjp/

Direktorat Jenderal Pajak. (2025). Coretax. https://www.pajak.go.id/reformdjp/Coretax/

Fitriandi, P., Marfiana, A., Wardana, A. B., & Zauki, I. (2026). The mediating role of tax morale in the relationship between perceived fairness, trust in government, and voluntary tax compliance. Indonesian Journal of Taxation and Accounting, 4(2), 317–332. https://doi.org/10.66053/ijota.v4i2.823

Fitriani, B., & Mursid, M. C. (2025). Analisis dampak fintech terhadap efisiensi operasional dan kinerja UMKM. Jurnal Rumpun Manajemen dan Ekonomi, 2(1), 375–384. https://doi.org/10.61722/jrme.v2i1.3280

Hake, R. R. (1998). Interactive-engagement versus traditional methods: A six-thousand-student survey of mechanics test data for introductory physics courses. American Journal of Physics, 66(1), 64–74. https://doi.org/10.1119/1.18809

Hidayati, I., Nandiroh, U., Koesherawati, S., & Haris, G. A. A. (2022). Improving the capability of MSME actors in preparing basic financial reports in Kedungkandang Village. Community Empowerment, 7(7), 1265–1270. https://doi.org/10.31603/ce.6927

Ingale, K. K., & Paluri, R. A. (2022). Financial literacy and financial behaviour: A bibliometric analysis. Review of Behavioral Finance, 14(1), 130–154. https://doi.org/10.1108/RBF-06-2020-0141

Jahidah, N. S., Adzimatinur, F., Lesmana, A. S., Pramono, A. E., & Amellia, T. (2024). Competitive in the digital era: Training on the use of e-commerce to increase UMKM productivity in Kadugede Village. Pena Dimas: Jurnal Pengabdian Masyarakat, 3(1), 68–76. https://doi.org/10.33474/penadimas.v3i1.26047

Jannah, M., Susyanti, J., & Farida, E. (2024). Navigating the entrepreneurial landscape: A qualitative exploration of SME success factors. Jurnal Manajemen Bisnis, 11(2), 746–769. https://doi.org/10.33096/jmb.v11i2.836

Junaidi, L. D., Marviana, R. D., & Sulaiman, A. J. (2026). The role of technology trust in moderating AI literacy, digital tax literacy, and Coretax utilization on taxpayer compliance. Indonesian Journal of Taxation and Accounting, 4(2), 54–73. https://doi.org/10.66053/ijota.v4i2.639

Knowles, M. S. (1984). Andragogy in action: Applying modern principles of adult learning. Jossey-Bass.

Kolb, D. A. (1984). Experiential learning: Experience as the source of learning and development. Prentice Hall.

Millaningtyas, R. (2023a). Canva application training as a marketing digitalization medium for SMEs in Dinoyo Village. Dinamisia: Jurnal Pengabdian kepada Masyarakat, 7(3), 878–887. https://doi.org/10.31849/dinamisia.v7i3.14524

Millaningtyas, R. (2023b). Strategic sustainable development with innovation and business model canvas in SMEs. International Journal of Humanities Education and Social Sciences, 2(6), 2266–2277. https://doi.org/10.55227/ijhess.v2i6.490

Mwesiga, F., & Twamzihirwa, D. (2024). The effect of taxpayer education on SMEs’ tax compliance: The case of Dar es Salaam City. International Journal of Research and Innovation in Social Science, 8(7), 3288–3295. https://doi.org/10.47772/IJRISS.2024.807250

Nandiroh, U., & Hidayati, I. (2022). Socialization, knowledge, understanding, and the complexity of tax administration towards the use of tax incentives during a pandemic. Ekonomi, Keuangan, Investasi dan Syariah, 4(1), 290–296. https://doi.org/10.47065/ekuitas.v4i1.2141

Nandiroh, U., Pratikto, H., & Wardana, L. W. (2024). Investigating taxpayers intention to accept online tax filling system: An Indonesian perspective. Asian Journal of Management, Entrepreneurship and Social Science, 4(2), 256–273. https://doi.org/10.63922/ajmesc.v4i02.601

Nandiroh, U., & Susyanti, J. (2025). Peningkatan literasi pembukuan dan kepatuhan pajak UMKM kuliner. GUYUB: Journal of Community Engagement, 6(4), 1091–1109. https://doi.org/10.33650/guyub.v6i4.12417

Nasyiah, E. Z., & Nandiroh, U. (2024). Enhancing MSME financial reporting in East Java: The role of mentorship. EKUITAS (Jurnal Ekonomi dan Keuangan, 8(3), 521–535. https://doi.org/10.24034/j25485024.y2024.v8.i3.6515

Nurhasanah, H., & Nugroho, F. A. (2024). Menghadapi inflasi: Strategi pengendalian dan dampak terhadap ekonomi dan kesejahteraan rakyat. Optimal: Jurnal Ekonomi dan Manajemen, 4(2), 56–72. https://doi.org/10.55606/optimal.v4i2.3331

Puklavec, Ž., Kogler, C., Stavrova, O., & Zeelenberg, M. (2025). Unobscuring the concept of tax morale: A systematic review of the literature. Journal of Business Ethics. https://doi.org/10.1007/s10551-025-06218-z

Safitri, R. D. (2024). Peran financial technology dalam meningkatkan pengelolaan keuangan UMKM. Jurnal Ilmu Ekonomi Manajemen dan Akuntansi MH Thamrin, 5(2), 428–437. https://doi.org/10.37012/ileka.v5i2.2352

Saptono, P. B., & Khozen, I. (2023). What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia. International Journal of Sociology and Social Policy, 43(11–12), 1190–1217. https://doi.org/10.1108/IJSSP-02-2023-0045

Susyanti, J., & Sunardi. (2023). Investigations of readiness tax compliance dynamics: Studies on MSME of creative economics actors in Indonesia. Quality - Access to Success, 24(194), 151–158. https://doi.org/10.47750/QAS/24.194.18

Syariati, N. E., & Sari, N. R. (2025). The influence of taxpayer awareness, tax sanctions, and tax knowledge on taxpayer compliance: Moderation of morals. Indonesian Journal of Taxation and Accounting, 3(2), 1–17. https://doi.org/10.66053/ijota.v3i2.49

Teece, D. J. (2007). Explicating dynamic capabilities: The nature and microfoundations of (sustainable) enterprise performance. Strategic Management Journal, 28(13), 1319–1350. https://doi.org/10.1002/smj.640

Teece, D. J., Pisano, G., & Shuen, A. (1997). Dynamic capabilities and strategic management. Strategic Management Journal, 18(7), 509–533. https://doi.org/10.1002/(SICI)1097-0266(199708)18:7<509::AID-SMJ882>3.0.CO;2-Z

Vygotsky, L. S. (1978). Mind in society: The development of higher psychological processes. Harvard University Press.

Wardani, N. L., & Susyanti, J. (2024). Analisis pemanfaatan e-commerce dalam pengembangan bisnis pelaku usaha mikro, kecil, dan menengah (UMKM) di era Revolusi 4.0: Studi kasus pada UMKM di Kabupaten Malang. Jurnal Ilmiah Manajemen Ekonomi dan Akuntansi, 1(4), 268–275. https://doi.org/10.62017/jimea.v1i4.1891

Zahra, S. A., Sapienza, H. J., & Davidsson, P. (2006). Entrepreneurship and dynamic capabilities: A review, model and research agenda. Journal of Management Studies, 43(4), 917–955. https://doi.org/10.1111/j.1467-6486.2006.00616.x




DOI: http://dx.doi.org/10.33474/penadimas.v4i2.30897

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Pena Dimas is indexed by:

  

    

        

       

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.