Aplikasi Kalkulator Perhitungan Pajak Penghasilan Final Pada UMKM Berbasis Android

Abstract

The lack of ability of UMKM to carry out financial records and make financial reports has become a complicated problem for UMKM entrepreneurs in relation to calculation, payment and tax reporting. Financial reports are also needed to carry out tax obligations. The existence of a self-assessment system in the taxation system in Indonesia has demanded taxpayers to actively calculate, report and pay their own amount of tax owed to the state. However, not all UMKM do understand how to calculate the tax that is their obligation. Especially to complete the taxation obligations such as paying and reporting final income tax. In line with the use of technology, this study provides an alternative solution to the problems of UMKM actors by developing an Android application that can provide daily transaction documentation functions obtained to then calculate the UMKM Final Income Tax that must be issued in accordance with the amount of UMKM actors' income from documented transactions. The application has been successfully developed and shows that it has fulfilled all system functionality 100% based on blackbox testing