Purpose: This activity aims to provide counselling for micro, small, and medium enterprises affected by the Covid-19 pandemic because they cannot open their stores at Blu Plaza in Bekasi, West Java. The Covid-19 pandemic has affected this community greatly since 2020, and the members of UMKM Blu Plaza asked for advice regarding marketing and financial aspects to survive. Research Methodology: There were seventeen participants counselling was conducted online using Zoom application by giving training materials and asked the participants to be proactive by asking questions and doing some real exercises. Results: The counselling results show that participants are able to do some exercises about working capital and the cost of goods sold. Also, their understanding of selling products via online marketing has improved. The post counselling questionnaire shows that the participants are very interested in the topics and asked for more time to participate in the following community service activity. However, the participant-trainer interaction was not optimal due to the pandemic situation. Future activities can use additional features with the help of information technology to attract more participants. Conclusions: By implementing online community service, counsellors can interact with the participants and ask them to do some exercises. This is a way to increase people’s participation, and results showed that their understanding of the topics increased.

<em>Community Service Activities are one part of the Tri Dharma of Higher Education which is carried out as a form of direct contribution of academics in this case the Faculty of Economics and Business, Trisakti University (FEB Usakti) to the community. The purpose of this activity is to provide training on: i) review of tax incentives for MSME actors provided by the Indonesian government in accordance with the Regulation of the Minister of Finance; ii) tax administration application training to obtain tax incentives; and iii) training on reporting procedures for tax incentives that have been received by MSME actors. On this occasion the FEB Usakti team had the opportunity to collaborate with PD Pasar Jaya, market unit of Santa as a partner, to socialize tax incentives for Micro, Small and Medium Enterprises (MSMEs) during the COVID-19 pandemic. This pandemic has caused a decline in the performance of MSMEs which then resulted in a very significant decrease in MSME income. The Indonesian government through the Ministry of Finance made a relaxation policy in the form of tax incentives for taxpayers affected by the 2019 corona virus disease pandemic. The Indonesian Ministry of Finance then issued a Minister of Finance Regulation number 44/pmk.03/2020, the last with PMK number 82/PMK.03/2021, one of which provides relaxation for PPh payments to MSME actors. Many MSME business actors do not know about this tax facility. For MSME actors who are subject to Final Income Tax based on Government Regulation Number 23 of 2018, due to the impact of the COVID-19 pandemic, the income tax is borne by the government. The PPh period borne by the government starts in April 2020 and has been extended several times. When the training was held, which was February 24, 2021, the government-paid PPh facilities were still valid and extended until December 31, 2021. This training can increase the understanding of MSME actors towards the tax facilities provided by the government, so that they will take advantage of this facility.</em>

The are two kinds of stock mutual fund, namely company and collective investment contract of stock mutual fund. Three aspects must be considered by investor in selecting stock mutual<br />fund, (1) how much rate of return, (2) is rate of risk and (3) is performance or professionality of porlfolio management of stock mutual fund. To analyze the performance of stock mutual fund, especially collective investment contract of stock mutual fund in Indonesia, is the objective of this study. Based on theoretical and empirical review, it is able to design hypothesis. Data collections in this study covering IHSG, BI rate and Net Asset Value (NAV) of stock mutual funds. Alfa Jensen's model was used to evaluate the performance of collective investment contract of stock mutual fund. The finding of this study shows that only two of six of stock mutual fund which are observed as sample, have outperform toward market performance and the others are underperfoms condition.

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Kegiatan Bisnis Usaha Mikro, Kecil, dan Menegah (UMKM) menjadi salah satu terobosan meningkatkan pertumbuhan ekonomi di tengah-tengah masyarakat Indonesia dalam masa pandemi covid 19 ini untuk meningkatkan kesejahteraan hidup yang memadai. UMKM menjadi penopang perekonomian Indonesia, karena membantu pertumbuhan perekonomian masyarakat. Oleh karena itu Tim Pengabdian kepada Masyarakat (PkM) yang terdiri dari Dosen, Mahasiswa, dan Alumni dari FEB Usakti berkontribusi langsung dengan memberikan penyuluhan kepada pelaku pemula UMKM. Kegiatan PkM ini bertujuan meningkatkan pemahaman dan wawasan tentang kepatuhan pada kewajiban perpajakan sebagai bagian dari usaha meraih keberhasilan. Peserta kegiatan PkM ini Para Pelaku Pemula UMKM yang terdaftar sebagai siswa di Sekolah Kewirausahaan Bina Amanah Cordova yang sedang menghadapi persaingan usaha. Diharapkan Pelaku Pemula UMKM ini dapat memenangkan persaingan usahanya, sehingga menjadi Wajib Pajak yang sudah memenuhi kriteria untuk membayar Pajak Penghasilannya. Sekolah Kewirausahaan Bina Amanah Cordova adalah mitra dalam kegiatan Pengabdian Kepada Masyarakat oleh Tim Dosen, Mahasiswa, dan Alumni dari FEB Usakti. Kegiatan PkM dilakukan dengan memberikan penyuluhan dan pelatihan yang dilakukan oleh Tim Dosen, Mahasiswa, dan Alumni FEB Usakti. Para pelaku pemula UMKM ini dari kegiatan usaha yang dijalaninya mempunyai penghasilan. Penghasilan dari kegiatan usaha mereka merupakan objek pajak penghasilan (PPh). Belum semua dari mereka telah mempunyai Nomor Pokok Wajib Pajak (NPWP). Dalam kegiatan PkM ini mereka diberikan tata cara untuk mendapatkan NPWP karena hal ini merupakan identitas WP dalam memenuhi kewajiban administrasi perpajakannya. Setelah mereka memahami tata cara memperoleh NPWP kemudian mereka dibimbing untuk dapat melakukan penghitungan, penyetoran, dan pelaporan PPh UMKM sesuai PP Nomor 23 Tahun 2018. Berdasarkan hasil pelaksanaan kegiatan, yaitu: Minggu, 24 April 2022, penyuluhan dan pelatihan ini berhasil meningkatkan pemahaman para pelaku UMKM terhadap tata cara memperoleh NPWP dan melakukan penghitungan, penyetoran, dan pelaporan kewajiban PPh UMKM sesuai PP Nomor 23 Tahun 2018, sehingga diharapkan mereka menjadi Wajib Pajak yang Patuh.   Kata Kunci: Nomor Pokok Wajib Pajak, Pajak Penghasilan, PP Nomor 23 Tahun 2018, Kepatuhan PPh UMKM.