QRIS TECHNOLOGY ASSISTANCE WITH TAX COLLECTION

(ON SMEs IN SEMEMI VILLAGE, BENOWO DISTRICT)

Abstract

The largest state revenue is from taxes. The vital role of the State Revenue and Expenditure Budget. Taxes are obtained from every activity carried out by the Indonesian people, from income, from purchasing equipment, home vehicles, staying in hotels and eating at restaurants, as well as ownership of land, houses and buildings, namely land and buildings. The perpetrators of the Indonesian people are called taxpayers who carry out every activity and are subject to tax on every tax object from the activities carried out, without us realizing that all the public facilities that we enjoy are from taxes. MSMEs are the spearhead of our country's economy, so the Government issues tax regulations to regulate MSME taxes using a Self-assessment tax collection system. The system for MSME income tax is PPh article 4 paragraph 2 (final) based on Government Regulation No. 23 of 2018. Tax officers have the role of collecting tax income to meet tax targets which are guaranteed to increase every year. In reality, after PP Number 23 of 2018 concerning Income Tax on Income from Businesses Received or Obtained by Taxpayers Who Have a Certain Gross Turnover, which cut the final PPh for MSMEs from 1% to 0.5%, tax revenues from MSMEs actually tended to decline even though overall Quantitatively, the number of MSME taxpayers who pay taxes and report them has increased (Santoso, 2019). In order to optimize tax revenues from the MSME sector, innovation from the DJP is certainly needed to increase tax compliance from MSME actors. So far, the process of collecting MSME tax is that MSME actors calculate themselves from the turnover they generate, then periodically pay the tax every month and report it to the DJP, namely by using the self-assessment method. Another alternative is the application of withholding tax to MSME actors in e-commerce who have The huge potential has not yet been implemented (Wicaksono, 2018). The method, which according to the DJP is quite easy and practical, apparently does not necessarily result in a significant increase in MSME taxpayer compliance, so for the goals and targets of the Indonesian State of increasing state revenues through gross turnover of MSMEs, MSMEs are given an understanding of tax knowledge about how to pay and report taxes easily. So this community service is carried out by providing MSMEs in Sememi sub-district and Benowo sub-district in paying their MSME tax obligations, namely by understanding QRIS technology. QRIS provides. There are many benefits for MSME players, one of which is providing more diverse payment alternatives. The implementation of QRIS which brings many benefits and convenience in the payment system needs to be considered by the DJP. Therefore, it is necessary to immediately conduct a study regarding the perception of MSME actors towards QRIS technology so that it can be known how big the potential of QRIS is in simplifying the MSME tax system which ultimately has an impact on optimizing tax revenues from the MSME sector. The implementation of QRIS brings many benefits and convenience in the payment system needs to be paid attention to by the DGT. Therefore, it is necessary to immediately conduct a study regarding the perceptions of MSME actors towards QRIS technology so that we can find out how big the potential of QRIS is in simplifying the MSME tax system which ultimately has an impact on optimizing tax revenues from the MSME sector.