PERAN KANTOR JASA AKUNTAN BAGI PELAKU BISNIS UMKM DALAM UPAYA MENINGKATKAN KINERJA

Abstract

As a taxpayer, the general public does not all understand about the general provisions of taxation, and not all do their business properly and in accordance with the correct accounting standards. This is because the background of Education, Human Resources and the many new rules and economic conditions are increasingly difficult to make business people focus on business without paying attention to the recording of financial statements such as for example (Micro, Small and Medium Enterprises). So that many businessmen do not have a financial report that reflects their business activities. Another impact is in terms of taxation where the filling of the Annual Tax Return as a taxpayer seems careless, turnover approximately, so that the potential for major errors will result in tax penalties. This study aims to: 1) Introduce the Accountant Services Office to the public, especially business entrepreneurs, 2) Open employment opportunities as much as possible for the Accountant Services Office, 3) Improve taxpayer compliance by presenting truthful financial statements, 4) Helping business people in preparing financial statements. Data collection techniques in this study use in-depth interviews and documentation. The results of the research and discussion show: that the Accountant Services Office is still not widely known, because the public first knows the Public Accounting Firm and the Tax Consultant Office. KJA needs to be more active to introduce themselves and the need for rules from the government to require that a financial report be presented by a professional accountant in KJA.