The potential of human resources in recognizing digital literacy has not been used wisely, the lack of knowledge of online marketing and product management, the use of rice as a basic ingredient for making crackers has not been fully mastered by the people of Jatirejo Village, as well as limited packaging that requires special handling in serving. Through the Focus Group Discussion (FGD) method, In-depth Interviews, as well as field assistance, it is hoped that it will be able to add insight and understanding to the people of Jatirejo Village, who previously thought that it was enough to work in the rice fields only half-heartedly in their free time managing leftover rice as crackers, now they are more daring to innovate to market on social media. The results of community service related to digital literacy training as a MSME generator are that the Jatirejo Village community welcomes digital literacy training, the ease of making rice crackers and the affordability of raw materials for making rice crackers gives new enthusiasm in developing local products from Jatirejo Village, considering relatively affordable prices in the media social services increase the motivation of all levels of village apparatus and village communities to support the revival of MSMEs.
 

Article 21 Income Tax Income Tax is one of the tax obligations that must be applied in companies. Many Micro, Small and Medium Enterprises (MSMEs) have not applied proper tax treatment in running their business. This activity aims to provide accurate information to Micro, Small and Medium Enterprises (MSMEs), especially for Income Tax Article 21. The implementation of this community service activity is carried out using an interactive discussion approach. Therefore, ITB Ahmad Dahlan Lamongan D3 Tax Study Program implemented a Community Service program (PKM) with the activity title "Article 21 Income Tax Training for MSMEs in Lamongan". After this training, MSME actors can implement a self-assessment system, especially PPh Article 21 at the company.