Pemahaman Wajib Pajak Pelaku Umkm Mengenai Peraturan Pemerintah Tentang Pp NO.23 Tahun 2018 Tentang Ketentuan Pajak Umkm

Ningsih, Shafira Sri; Saragih, Fitriani

doi:10.30596/jrab.v20i1.4870

Cited by 2 publications

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“…Wajib Pajak memiliki kecenderungan tidak patuh ketika mereka tidak memahami peraturan perpajakan. Pemahaman mengenai peraturan perpajakan ini meliputi menghitung pajaknya secara benar mengisi surat pemberitahuan (SPT) secara baik dan benar, pembayaran atau penyetoran pajak dengan tepat waktu, dan melaporkan besarnya pajak terhutang di tempat Wajib Pajak terdaftar (Ningsih & Saragih, 2020). Oleh karena itu pendampingan dan pelatihan mengenai pemenuhan kewajiban perpajakan bagi UMKM sangat diperlukan guna meningkatkan pemahaman dan kepatuhan mereka.…”

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Membangun Pemahaman Pajak Bagi Pelaku Usaha Mikro, Kecil Dan Menengah Di Semarang

et al. 2022

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Understanding tax regulations is a fundamental obligation for all taxpayers, including SMEs. Taxpayers have a tendency to be disobedient when they do not understand tax regulations. SMEs must understand the concept of tax, calculate tax correctly, pay tax on time, and report tax return. Therefore, assistance and training regarding the fulfilment obligations for SMEs are necessary to improve their understanding and compliance. This community service aims to assist and provide training on tax calculation to SMEs in Jomblang, Semarang. The method is by doing presentations, training in calculating tax and consulting conducted by lecturers who have competence in the field of taxation. The results of the training show that SMEs finally understand the tax concept and are willing to carry out their tax obligations.

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Section: Pendahuluanunclassified

Membangun Pemahaman Pajak Bagi Pelaku Usaha Mikro, Kecil Dan Menengah Di Semarang

et al. 2022

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“…Padahal semua usaha, walaupun hanya merupakan usaha sampingan harus mematuhi aturan perpajakan. Menurut Ningsih & Saragih (2020), minimnya sosialisasi dari fi skus mengenai aturan pelaksanaan perpajakan menyebabkan rendahnya pengetahuan dan pemahaman wajib pajak, sebagian pengusaha hanya mengetahui tarif pajak UMKM saja.…”

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Pendampingan Penyusunan Laporan Keuangan untuk Pemilik UMKM Sesuai dengan SAK EMKM dan Perhitungan Pajak

Rahayu

Elvira

Liu

et al. 2021

ABDIMAS J. Pengabdi. Masy. Univ. Merdeka Malang

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Nowadays, the conditions of economics require housewives to be more creative in fi nding additional income to support their families. One alternative is to establish SMEs. SME owners need to make regular fi nancial reports and fulfi ll their tax obligations. To help them, this activity was held at the Gereja Paroki Kamuning Bandung, with participants from the Wanita Katolik Republik Indonesia (WKRI) Paroki Kamuning Bandung. Many of the participants have not made fi nancial reports or fulfi lled their obligations as taxpayers. They do not have suffi cient information and knowledge about it. The objective of this activity is to provide better understanding and assistance in preparing fi nancial reports and calculating the tax payable based on Government Regulation or PP No. 23 of 2018. These activities consist of fi rst, understanding the condition of the business and understanding of fi nancial statements and tax obligations. Second, we compile a guidebook that consists of steps in making fi nancial reports and calculating payable taxes, conducting training and assistance in preparing fi nancial reports and calculating taxes. The result of this activity is an increase in the participants' understanding of the preparation of fi nancial reports, how to calculate taxes owed, and the reasons why MSME owners must carry out their tax obligations.

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Pemahaman Wajib Pajak Pelaku Umkm Mengenai Peraturan Pemerintah Tentang Pp NO.23 Tahun 2018 Tentang Ketentuan Pajak Umkm

Cited by 2 publications

References 0 publications

Membangun Pemahaman Pajak Bagi Pelaku Usaha Mikro, Kecil Dan Menengah Di Semarang

Membangun Pemahaman Pajak Bagi Pelaku Usaha Mikro, Kecil Dan Menengah Di Semarang

Pendampingan Penyusunan Laporan Keuangan untuk Pemilik UMKM Sesuai dengan SAK EMKM dan Perhitungan Pajak

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