PERANCANGAN SISTEM PENCATATAN KEUANGAN DAN PERHITUNGAN PAJAK UMKM BERBASIS EXCEL UNTUK PENENTUAN HARGA POKOK PENJUALAN PADA KUE TRADISIONAL DINA VEZA

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the
national economy; however, many MSME actors have not yet implemented
systematic and standardized financial recording practices. This condition is also
experienced by Dina Veza Traditional Cake MSME, which still relies on manual
financial records, making it difficult to determine business profits, calculate the
Cost of Goods Sold (COGS), and fulfill tax obligations accurately. This study aims
to design a Microsoft Excel–based financial recording and tax calculation system
to support accurate COGS determination and assist in calculating the 0.5% Final
Income Tax for MSMEs in accordance with Government Regulation Number 23 of
2018. The research uses a descriptive qualitative approach, with data collected
through observation, interviews, and documentation. The financial recording
system is developed based on the Financial Accounting Standards for Micro, Small,
and Medium Entities (SAK EMKM) and utilizes Microsoft Excel as a practical
recording tool. The results indicate that the system improves the accuracy and
organization of financial records, facilitates precise COGS calculation, and assists
MSMEs in calculating and reporting Final Income Tax based on business turnover
more effectively