ABSTRACT

This study aims to analyze the transaction recording process, calculate the Final Income Tax (PPh Final) for micro, small, and medium enterprises (MSMEs), identify the obstacles encountered, and formulate strategies to improve annual tax return (SPT Tahunan) reporting compliance for a Padang restaurant business operating through online marketplaces in Banjarmasin. This research applies a qualitative descriptive method with a case study approach at Rumah Makan Padang Murah, a business that sells through direct (offline) channels as well as the GoFood Merchant and Shopee Partner platforms. Data were collected through observation, interviews, and documentation, then analyzed descriptively and supported by simple arithmetic calculations in accordance with Government Regulation (PP) Number 20 of 2026. The results show that implementing the Money Lover digital recording application enabled the owner to separate revenue by sales channel and calculate net income automatically. During the 2025 tax year, gross turnover reached IDR 471,900,000, which remains below the IDR 500,000,000 non-taxable turnover threshold granted to individual MSME taxpayers, so the Final Income Tax payable was nil. Nevertheless, the annual tax return was still successfully filed through the Coretax Administration System. The main obstacles identified were limited understanding of the gross-turnover concept, inconsistent bookkeeping, transaction data scattered across multiple marketplace platforms, and unfamiliarity with the Coretax system. The strategies recommended include strengthening tax literacy, using the digital recording application consistently on a daily basis, and periodically monitoring turnover growth as it approaches the non-taxable threshold.

Keywords: Tax Compliance, Final Income Tax, Digital Recording Application, Online Marketplace, Annual Tax Return

ABSTRAK

Penelitian ini bertujuan untuk menganalisis proses pencatatan transaksi, menghitung Pajak Penghasilan (PPh) Final UMKM, mengidentifikasi kendala yang dihadapi, serta merumuskan strategi peningkatan kepatuhan pelaporan SPT Tahunan pada pengusaha Rumah Makan Padang yang beroperasi melalui marketplace online di Banjarmasin. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus pada Rumah Makan Padang Murah, yang menjual produknya secara langsung (offline) maupun melalui platform GoFood Merchant dan Shopee Partner. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi, kemudian dianalisis secara deskriptif serta didukung perhitungan aritmetika sederhana sesuai Peraturan Pemerintah (PP) Nomor 20 Tahun 2026. Hasil penelitian menunjukkan bahwa penerapan aplikasi pencatatan digital Money Lover memungkinkan pemilik usaha memisahkan pendapatan berdasarkan saluran penjualan serta menghitung pemasukan bersih secara otomatis. Selama tahun pajak 2025, omzet bruto usaha tercatat sebesar Rp471.900.000,00, masih berada di bawah ambang batas penghasilan tidak kena pajak sebesar Rp500.000.000,00 bagi wajib pajak orang pribadi UMKM, sehingga PPh Final terutang bernilai nihil. Meskipun demikian, SPT Tahunan tetap berhasil dilaporkan melalui Coretax Administration System. Kendala utama yang ditemukan meliputi keterbatasan pemahaman mengenai konsep omzet bruto, pencatatan yang tidak konsisten, data transaksi yang tersebar di berbagai platform marketplace, serta ketidakfamiliaran dengan sistem Coretax. Strategi yang direkomendasikan meliputi penguatan literasi perpajakan, konsistensi penggunaan aplikasi pencatatan digital setiap hari, dan pemantauan perkembangan omzet secara berkala menjelang ambang batas tidak kena pajak.

Kata Kunci: Kepatuhan Pajak, PPh Final UMKM, Aplikasi Pencatatan Digital, Marketplace Online, SPT Tahunan