<![CDATA[Kesadaran pajak oleh masyarakat dan wajib pajak merupakan kunci dari masalah perpajakan. Regulasi pajak oleh masyarakat masih sulit dipahami, apalagi jika mengikuti standar pelaporan. Wajib pajak memiliki multitafsir tentang peraturan perpajakan. Oleh karena itu, dialaksanakan kegiatan pengabdian kepada masyarakat dengan memberikan pemahaman mengenai regulasi perpajakan yang berlaku di Indonesia. Secara spesifik kegiatan pengabdian ini bertujuan melakukan sosialisasi dan memberikan pelatihan perpajakan atas kendala atau masalah pelaporan pajak oleh masyarakat dan UMKM serta meningkatkan kesadaran masyarakat akan pajak. Berdasarkan tujuan yang telah ditetapkan, selanjutnya kegiatan pengabdian kepada masyarakat dilaksanakan dengan metode sosialisasi (in-service training) dan pelatihan (on-service training). Pengabdian Masyarakat ini dilaksanakan selama 8 bulan antara bulan Maret hingga November 2021 bertempat di Kantor Jasa Akuntan, Jl. Tulung Agung No. 2, Mataram - Nusa Tenggara Barat. Peserta pelatihan adalah masyarakat pelaku usaha dan karyawan bagian keuangan yang bekerja di berbagai sektor, seperti Koperasi dan Apotek. Hasil sosialisasi telah dapat memberi pengetahuan tentang pajak dan sekaligus memberikan dorongan pada peserta untuk patuh pada pajak dan ketentuan yang berlaku dalam sistem perpajakan di Indonesia. Hasil pelatihan menunjukkan bahwa peserta kegiatan pengabdian telah memahami regulasi perpajakan dan cara perhitungan pajak terutama beberapa Pasal PPh 21 dan 25/29 yang sering diaplikasikan di lapangan dalam pembayaran pajak. Tax Socialization and Training for the Community and UMKM Abstract Tax awareness by the public and taxpayers is the key to tax problems. Tax regulation by the public is still difficult to understand, especially if it follows reporting standards. Taxpayers have multiple interpretations of tax regulations. Therefore, community service activities are carried out by providing an understanding of the tax regulations that apply in Indonesia. Specifically, this service activity aims to socialize and provide tax training on tax reporting problems or problems by the public, and micro, small and medium enterprises (MSMEs/UMKM) as well as increasing public awareness of taxes. Based on the goals that have been set, then community service activities are carried out using the methods of socialization (in-service training) and training (in-service training). This Community Service is carried out for 8 months between March and November 2021 at the Accountant Service Office, Jl. Tulung Agung No. 2, Mataram - West Nusa Tenggara. The training participants are business people and employees of the finance department who work in various sectors, such as cooperatives and pharmacies. The results of the socialization have been able to provide knowledge about taxes and at the same time provide encouragement to participants to comply with taxes and regulations that apply in the tax system in Indonesia. The results of the training show that the participants in the service activities have understood tax regulations and how to calculate taxes, especially some Sections of PPh 21 and 25/29 which are often applied in the field in tax payments. ]]>
