Young entrepreneurs in Karanglo Hamlet, Bantul, face difficulties in understanding and fulfilling tax obligations related to Income Tax Article 21 (PPh 21). This community service aims to increase their understanding of tax obligations, especially how to calculate Income Tax Article 21, through interactive approaches such as discussions and simulations of tax calculations. The socialization method was carried out for three days, namely on November 1-3, 2024, by involving the young generation who have businesses in the region as the main target. Before the activity, participants showed a low level of understanding of taxation, but after the socialization, there was a significant increase in their ability to understand and calculate Income Tax Article 21. This result emphasizes the importance of tax education to create a young generation that is tax-compliant and supports state revenue.

One of the problems that is often experienced by MSME players is that they do not have a good financial system from recording transactions to reporting business finances so that business development is hampered due to unstructured and systemized financial management. Therefore, this service initiated a simple bookkeeping training program for MSMEs in Gebang Hamlet, Candirejo Village. This training is provided with the aim of enabling MSMEs in Gebang Hamlet to prepare simple financial reports so that MSMEs have proper and systemized financial reports. This training was carried out on two MSME partner subjects, namely Mbak Lina's Grocery Store and Bu Warsi's Lotek Warung. This service was carried out for approximately one month door to door. This service method consists of a preparation stage, an implementation stage, and a monitoring and evaluation stage. each partner already understands the procedures for collecting transaction data and preparing simple financial reports including inputting cash receipts and disbursements transactions, as well as preparing profit and loss financial reports.

The Directorate General of Taxes (DGT) takes advantage of advances in technology and information systems wich are currently developing rapidly and well. Innovation emerged by creating an application (e-SPT) in the tax administratin system.In the application of e-SPT to the calculation of PPh Unification and PPh 21 at the Regiobal Secretariat of Sleman Regency, it turns out that there are still a few problems that have a negative impact on the individual and the organization. Therefore, this study aims to determine the effect of implementing the e-SPT on calculations on PPh Unification and PPh 21. This survey uses the observation method where I derectly use the e-SPT application and data collection tecniques through experience and records of circumstances. The results of this survey show that there are still errors in the application of the e-SPT to the calculation of PPh Unnification and PPh 21 at the Regional Secretariat of Sleman Regency. This makes my presence very useful to hel employees to be more thorough.The impact of this research is to make employees more careful and at the right time in inputting data.

Wajib pajak yang tidak memiliki pengetahuan dan latar belakang akuntansi dan perpajakan sering kali mengalami kesulitan dalam melakukan pengisian SPT untuk pelaporan pajak. Oleh karena itu, pengabdian masyarakat ini bertujuan untuk membantu Wajib Pajak Orang Pribadi (WPOP) khususnya pemilik restoran di daerah kabupaten Kulon Progo yang mengalami kesulitan dalam melaporkan SPT pajak restoran. Metode kegiatan ini adalah melakukan pendampingan dan konsultasi secara langsung kepada WPOP yang datang ke kantor Badan Keuangan dan Aset Daerah Kulon Progo pada bagian Kantor Pelayanan Pajak Daerah. Pendampingan dilakukan untuk setiap WPOP yang akan melaporkan pajak restorannya. Hasil dari kegiatan ini adalah WPOP dapat melaporkan SPT pajak restoran yang dilaporkan setiap bulan oleh Wajib Pajak dengan benar dan tepat waktu. Kendala penggunaan aplikasi E-SPTPD bagi Wajib Pajak meliputi kendala internal yaitu kemampuan berteknologi Wajib Pajak yang masih belum merata, kesadaran Wajib Pajak yang masih rendah, dan tingkat ketelitian wajib pajak yang masih kurang. Sedangkan kendala eksternalnya yaitu ketidakstabilan jaringan internet Wajib Pajak, serta masih terbatasnya fasilitas untuk melakukan pelaporan pajak. Saran yang diberikan untuk mengatasai permasalahan tersebut adalah perlunya sosialisasi dan pendampingan, baik secara pemberian materi maupun melakukan praktik langsung.