This research was conducted in the MSME Group, Wates District, Kediri Regency. This MSME group has members who are included in the MSME category who pay Final Income Tax according to PP scheme No. 23 of 2018. The Mobile Tax application provides various features to facilitate the taxation activities of MSME actors. The purpose of this study is to find out whether the use of Mobile Tax has an influence on taxpayer awareness in paying Final Income Tax. The method used to analyze the data is SPSS version 26 and the method of analysis is simple linear regression analysis. The results of this study are that the application of the Mobile Tax Application has a significant influence on taxpayer awareness to pay final income tax for SMEs, Wates District, Kediri Regency. Keywords: Mobile Pajak, Final Income Tax, MSME

Penentuan harga pokok produksi sangat penting, karena semakin meningkatkan persaingan yang terjadi antar perusahaan dalam menghasilkan produk-produk yang berkualitas dengan harga yang cukup bersaing. Penelitian ini dilakukan pada Usaha Cetak Batako “Bangun Berkah” yaitu perusahaan yang memproduksi Batako. Tujuan penelitian ini adalah untuk menganalisis bagaimana perhitungan harga pokok produksi batako dengan metode Full Costing. Jenis data yang digunakan adalah data kuantitatif yaitu berupa analisis dan data biaya produksi, sumber data yaitu data primer hasil wawancara yang dilakukan kepada pemilik perusahaan dan observasi, Berdasarkan hasil penelitian dapat disimpulkan perhitungan harga pokok produksi sebagai dasar penetapan harga jual bangun Berkah masih belum tepat karena terdapat beberapa unsur biaya yang belum dimasukan untuk menyusun biaya produksi. Kata kunci: Harga Pokok Produksi, Full Costing.

The subject of accounting information systems is still one of the subjects that are still incorporated in the subject of information systems, not a stand-alone subject. This in-depth knowledge of accounting lessons has many benefits in everyday life. Thus, it is very necessary to have an addition given to vocational students. The objectives of the activity are as follows: (1) Participants are expected to understand the process of Accounting Information System and basic accounting records and an increase in understanding, (2) Participants can understand the benefits of Accounting in daily life and (3) Participants know the accounting profession which includes the field of accounting. who are very broad in the world of work so that it becomes an inspiration if they continue to college. The methods used in carrying out the activities, namely: Giving handouts for reading materials for participants related to the topic of socialization about simple accounting in small companies. Conducting socialization/lectures in the field of accounting, discussions, and working on cases.