Abstract
The excellent potential that can be developed in villages rich in agricultural or plantation products is village agrotourism. This is one of the most popular tourist destinations. Agrotourism has the potential to be developed into superior tourism and only needs to be developed into a place for tourists to visit. Agrotourism can also involve multiple landowners and communities.
 Apart from strengthening the independent economy, the government hopes that with economic independence managed by BUmdesa, it will become one of the state's income, through taxes. Many do not understand how the tax treatment of BUM DES BUMDes is an entity in the form of a business entity formed from separated village assets as is the case with BUMN and BUMD.
 During that time, we know that government programs are not taxed. However, if we understand the explanation of the tax object which can be interpreted as a transaction (usually a source of income) which according to tax regulations is classified as a transaction that must be taxed. Income from a foundation derived from donations and grants is not an object of taxation. BUMDes has operational activities which from these activities can generate profits. Thus, BUMDes has met the requirements as a tax object. Therefore, the tax imposition for BUMDes is corporate tax.
 
 Keywords: Village Owned Enterprises, Understanding, Tax Awareness,
Highlights
Based on Law Number 6 of 2014, the issuance of Regulation of the Minister of Villages for Development of Disadvantaged Regions and Transmigration Number 4 of 2015 concerning the Establishment, Management, Management and Dissolution of Village-Owned Enterprises, is expected to encourage villages to manage existing resources in the village, including development the economy of the people
The success of Indonesia's 2017-2020 tax reform agenda aimed at optimizing tax revenues, Socialization regarding the role of BUM Desa Bersama in development is the beginning of this service activity, so it is hoped that it can increase awareness and knowledge of BUM Desa Bersama about its role as a taxpayer who indirectly participates in state development
In addition to increasing awareness of its role in development, with this socialization activity, it is hoped that it will increase awareness of the bumdesa together to pay taxes and the knowledge that the tax benefits obtained are beneficial for the bumdesa together
Summary
Based on Law Number 6 of 2014, the issuance of Regulation of the Minister of Villages for Development of Disadvantaged Regions and Transmigration Number 4 of 2015 concerning the Establishment, Management, Management and Dissolution of Village-Owned Enterprises, is expected to encourage villages to manage existing resources in the village, including development the economy of the people. One way to manage the economy of rural communities is to form Village Owned Enterprises (BUMDes). BUMDes was formed with the aim of improving the welfare of local village communities, improving economic conditions and village original income, increasing efforts to manage village potential (human resources and natural resources) in accordance with the needs of rural communities and functioned to become the backbone of equitable distribution and village economic growth. BUMDes is a business entity originating from village assets which is separated to manage assets, services, and other businesses for the greatest welfare of the village community (Ihsan, 2018). The subject of corporate tax referred to here is a group of people & or capital which is a unit, both those who do business and those who do not do business including, Limited Liability Companies, Limited Liability Companies, BUMN, BUMD, BUMDes, Firms and so on. The object of tax referred to in this case is any additional economic received or obtained by the Corporate Taxpayer, both from Indonesia and abroad, which can be used for consumption or to increase the wealth of the Corporate Taxpayer concerned by name and in any form. 2016)
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