Integrated and Personalized Digitax Web App Solusi Pengelolaan Keuangan dan Perpajakan Usaha Mikro Kecil Menengah di Indonesia (Studi pada Kantor Pelayanan Pajak Pratama Medan Polonia)

Abstract

The contribution of MSMEs (Micro, Small, and Medium Enterprises) to Indonesia's Gross Domestic Product (GDP) growth reaches 60%, approximately IDR 8,573 trillion annually. During the 2020-2024 period, there has been an increase in the number of MSMEs by 9.1 million in 2022, totaling 13.4 million MSMEs by 2024. Despite the increase in the number of MSMEs, data from Trading Economics shows that the growth of tax revenue in this sector has decreased, even though GDP growth from 2020-2023 has increased. This study aims to analyze the impact of the compliance level of MSME actors in Medan on the realization of Final Income Tax revenue for MSMEs, identify the benefits of personalizing the DigiTax application for MSME financial management in Medan, and determine the level of effectiveness improvement produced. The research method used in this study is a qualitative research method, employing literature review and interview techniques to obtain information. The research location is the Medan Polonia Pratama Tax Office (KPP) located at Jalan Suka Mulia No.17A, Medan Maimun District, Medan City, North Sumatra 20151. The research was conducted from April to June 2024. The results of this study indicate the importance of utilizing tax digitalization to support MSME taxpayers' compliance in reporting their tax obligations. Based on the innovations created, DigiTax will play a role in assisting MSME taxpayers in meeting their accounting needs regarding bookkeeping, journaling, financial management, and tax reporting.