PELATIHAN DAN PENDAMPINGAN TEKNIS PERPAJAKAN BAGI UMKM DEVELOPER PROPERTI SYARIAH SULAWESI SELATAN BERDASARKAN UNDANG-UNDANG HARMONISASI PERATURAN PERPAJAKAN

Abstrak

Business actors in the sharia property sector, particularly members of the South Sulawesi Regional Board (DPW) of the Sharia Property Developer Community, face significant challenges in fulfilling their tax obligations. Key contributing factors include low tax literacy, dynamic regulatory changes, and the implementation of the integrated tax administration system (Coretax DJP) in 2025, which has further increased the complexity of compliance processes. This community service program was designed to enhance partners’ understanding and technical skills in taxation through structured training and mentoring. The methods employed comprised lectures, discussions, case studies, tax calculation simulations, and one-on-one technical assistance. The results demonstrated a substantial improvement in the partners’ understanding of taxable objects, the status of Taxable Entrepreneurs (Pengusaha Kena Pajak, PKP), the calculation and withholding of Income Tax (Pajak Penghasilan, PPh), and the filing of both periodic (Surat Pemberitahuan, SPT) and annual tax returns. The training module developed as an output of this program serves as a practical tool to support sustainable tax compliance and holds potential for replication among micro, small, and medium enterprises (MSMEs) in the sharia property sector in other regions.