Strengthening tax law awareness for Sasirangan MSME actors in Tabalong Regency

Abstract

This community service article discusses a tax law awareness strengthening program for Sasirangan micro, small, and medium enterprise (MSME) actors in Tabalong Regency, South Kalimantan. The program was motivated by the practical need of MSME actors to understand their legal obligations as taxpayers, especially in relation to taxpayer registration, basic tax calculation, payment, reporting, administrative sanctions, and the self-assessment system. The activity used a participatory educational approach through counseling, interactive discussion, question and answer sessions, and simple case studies based on daily business activities. The participants were Sasirangan MSME actors and related community stakeholders in Tabalong Regency. The results show that participants gained a clearer understanding of taxpayer rights and obligations, the importance of maintaining simple business records, the need to separate business and personal transactions, and the benefits of tax compliance for business credibility and regional development. The discussion also revealed several obstacles to tax awareness, including limited information, irregular income, weak financial recording habits, fear of sanctions, and the limited continuity of mentoring. The activity concludes that tax law awareness for MSMEs can be improved through practical, contextual, and supportive education. Continuous mentoring involving higher education institutions, local government, MSME offices, and tax authorities is recommended so that participants can transform awareness into consistent compliance behavior.