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Tingkat Kesadaran dan Kesiapan Pelaku Umkm Dalam Menyusun Laporan Keuangan dan Pajak | Rachmawati | Jurnal Akuntansi dan Bisnis

Tingkat Kesadaran dan Kesiapan Pelaku Umkm Dalam Menyusun Laporan Keuangan dan Pajak

Nurul Aisyah Rachmawati, Rizka Ramayanti, Rudi Setiawan

##article.abstract##


This study aims to analyze the level of awareness and readiness of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial and tax reports. Data used in this study is primary data, which was obtained from the survey in April-May 2021. The data obtained were analyzed using descriptive qualitative research methods. The results show that the level of awareness and readiness of MSMEs in preparing financial and tax reports is still relatively low. MSMEs with the support of regulators need to make extra efforts to minimize the obstacles faced when compiling financial and tax reports.


##article.subject##


Awareness;Financial Report;Readiness;Tax Report

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DOI: http://dx.doi.org/10.20961/jab.v21i2.646

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


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JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

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