scholarly journals PELATIHAN AKUNTANSI PERPAJAKAN PADA CV AMADEUS JAYA MAKMUR

2021 ◽  
pp. 529
Author(s):  
Viriany Viriany ◽  
Monica Agatha ◽  
Kinaya Arung Laby
Keyword(s):  
Community Service ◽  
Online Platform ◽  
Tax Reporting ◽  
Tax Accounting

Based on our conversations to partner, the Untar Community Service team found that CV Amadeus Jaya Makmur needed to fulfill its tax obligations. In relation to CV AJM’s tax reporting and payment, the Untar Commuintiy Service Team proposed to conduct training related to tax accounting and the company agreed to accept the proposal. The Training will be conduct for three times. Each meeting will be held in 2 until 3 hours.The Training conducted in October 2, 9 and 19 using an online platform. This training run well altough the participant seems not very understood the content of this training. PKM Untar willing to help if there is a questions in implemented this training.Berdasarkan hasil observasi selama ini ke lokasi mitra, tim Pengabdian Kepada Masyarakat Untar menemukan bahwa CV Amadeus Jaya Makmur perlu melakukan kewajiban perpajakannya. Berkaitan dengan pelaporan dan pembayaran pajak CV Amadeus Jaya Makmur ini maka Tim Pengabdian Kepada Masyarakat Untar mengusulkan untuk melakukan pelatihan yang berkaitan dengan akuntansi perpajakan dan perusahaan setuju untuk menerima usul dari Tim Pengabdian Kepada Masyarakat Universitas Tarumanagara. Pelatihan dilakukan selama 3 kali pertemuan secara daring. Setiap pertemuan berlangsung kurang lebih 2-3 jam. Pelatihan dilakukan pada tanggal 2,9 dan 16 Oktober 2021 dengan menggunakan platform daring. Pelatihan berlangsung dengan baik secara keseluruhan walaupun mungkin ada sedikit kendala di pemahaman materi oleh peserta pelatihan. PKM Untar membuka kesempatan untuk bertanya lebih lanjut mengenai akuntansi perpajakan di kemudian hari apabila dirasakan diperlukan.

scholarly journals PENDAMPINGAN PENINGKATAN KUALITAS PELAPORAN PERPAJAKAN DAN LAPORAN KEUANGAN PADA KOPERASI INSAN MANDIRI

DEDIKASI PKM ◽  
2020 ◽  
Vol 1 (1) ◽  
pp. 67
Author(s):  
Indah Pertiwi ◽  
Yulyanah Yulyanah ◽  
Rezi Eka Putra ◽  
Sukarno Sukarno ◽  
Hidayatul Mu’Arifin
Keyword(s):  
Community Service ◽  
Financial Statements ◽  
Cooperative Management ◽  
Financial Reports ◽  
Tax Reporting

The purpose of Community Service (PKM) is to find out how to understand cooperatives in independent human cooperatives and understand how to make financial reports in independent human cooperatives. From the results of community service that has been carried out in cooperatives of independent people to understand about cooperative tax for cooperative management, this has not been maximally related to the non-registration of all employees in NPWP. And in the process of payment and tax reporting on the cooperative. In addition, in the preparation of cooperative financial statements are still manual and not systematically so that it is not effective and efficient.Keywords: Cooperatives, Taxes, Financial Statements

scholarly journals Penyusunan Laporan Keuangan untuk Wajib Pajak UMKM Berbasis SAK EMKM Sebagai Dasar Pelaporan SPT Tahunan

2021 ◽  
Vol 4 (2) ◽  
pp. 199-208
Author(s):  
Nurul Aisyah Rachmawati ◽  
Rizka Ramayanti ◽  
Muyassaroh Muyassaroh ◽  
Sri Opti
Keyword(s):  
Community Service ◽  
Financial Reports ◽  
Teaching And Research ◽  
Training Activities ◽  
Tax Reporting ◽  
Very High

As a form of fulfilling the Tri Dharma Perguruan Tinggi, Department of Accounting Universitas Trilogi does not only focus on teaching and research, but also on community service. In collaboration with Kantor Wilayah DJP Jakarta Selatan 1, Department of Accounting Universitas Trilogi conducted training in preparing financial reports based on SAK EMKM for UMKM Taxpayers in the KPP Pancoran Jakarta as the basis for reporting their Annual Tax Return. This activity was held on Tuesday, February 25th, 2020. The knowledge of UMKM Taxpayers in the KPP Pancoran Jakarta about financial and tax reporting is still very limited. This is what underlies the Community Service Team to conduct training activities in preparing financial and tax reports. The training consisted of three sessions: 1) giving material on preparing financial reports; 2) providing material about preparing tax reports; and 3) discussion and Q&A with the training participants. Because of the enthusiasm of the participants was very high, the training activities were followed by a mentoring session on the preparation of financial and tax reports held at Universitas Trilogi. Thus, participants get a better understanding and can report Annual Tax Return on time.

scholarly journals ANALISIS PENERAPAN AKUNTANSI PAJAK PENGHASILAN PASAL 23 PADA PERUSAHAAN JASA PERBANKAN

2020 ◽  
Vol 19 (1) ◽  
pp. 89-108
Author(s):  
Anggun Hilendria ◽  
Lalu Takdir Jumaidy ◽  
D. Tiallurra Della Nabila
Keyword(s):  
Income Tax ◽  
Tax Reporting ◽  
Tax Accounting

This study aims to determine the application of income tax accounting article 23 in the business activities of Mataram BTN Bank. The results of the study explained that Mataram BTN Bank has approved the payment of income tax article 23 on vehicle rental in accordance with applicable tax regulations and has recorded accounting for vehicle rental costs and taxes on vehicle rental, calculates tax on vehicle rental, tax payment and tax reporting.

scholarly journals Tax Planning (Insentif Pajak) Sebagai Strategi UMKM Binaan KADIN Jawa Barat Dalam Menghadapi Dampak Covid-19

2021 ◽  
Vol 1 (2) ◽  
Author(s):  
Neneng Susanti ◽  
Ivan Gumilar Sambas Putra ◽  
Muhammad Bayu Aji Sumantri ◽  
Nugi Muhammad Nugraha ◽  
Supardi Supardi ◽  
...  
Keyword(s):  
Community Service ◽  
Target Material ◽  
Tax Incentives ◽  
Tax Planning ◽  
Government Policies ◽  
Financial Strategy ◽  
Service Activities ◽  
Tax Reporting ◽  
Financial Administration ◽  
The Impact

Kegiatan pengabdian kepada masyarakat diselenggaran dengan tujuan untuk memberikan pemahaman kebijakan pemerintah dalam pemberian insentif pajak; pemahaman atas masa pembayaran, penyetoran dan pelaporan pajak; dan perhitungan atas pph (pajak penghasilan).Pelaksanaan kegiatan pengabdian kepada masyarakat dilakukan dengan metode ceramah, tutorial, dan diskusi. Materi kegiatan mengenai Tax Planning (insentif pajak) sebagai strategi UMKM dalam menghadapi dampak COVID-19 dengan harapan  memberikan pemahaman bagi UMKM yang nantinya dapat diterapkan dan ditularkan ke masyarakat luas. Target materi pada kegiatan penyuluhan PKM tercapai dengan cukup baik, dapat dilihat dari hasil pemahaman dari materi kegiatan. Untuk menerapkan hasil dari kegiatan masih diperlukan UMKM binaan KADIN di sektor kuliner dan fashion dapat melaksanakan pengadministrasian keuangan yang baik, merencanakan strategi keuangan yang baik dan perencanaan perpajakan tepat guna dan tertib administrasi.Kata Kunci : Tax planning, insentif pajak, Covid 19,  UMKM Community service activities are held with the aim of providing an understanding of government policies in providing tax incentives; understanding of the payment period, deposit and tax reporting; and calculation of pph (income tax). The implementation of community service activities is carried out by means of lectures, tutorials, and discussions. Activity material regarding Tax Planning (tax incentives) as a strategy for MSMEs in dealing with the impact of COVID-19 with the hope of providing understanding for MSMEs which can later be applied and transmitted to the wider community. The target material in PKM extension activities was achieved quite well, it can be seen from the results of the understanding of the activity material. To implement the results of these activities, KADIN-assisted MSMEs in the culinary and fashion sectors are still required to carry out good financial administration, plan a good financial strategy and plan taxation in an efficient and orderly manner.Keywords: Tax planning, tax incentives, Covid 19, UMKM

scholarly journals The Coaching Assistance of Preparing of Financial Statements based on SAK EMKM Integrated [Asistensi Pembinaan Penyusunan Laporan Keuangan Berbasis SAK EMKM yang Terintegrasi]

2019 ◽  
Vol 2 ◽  
pp. 818
Author(s):  
Wa Ode Rayyani ◽  
Ainun Arizah ◽  
Ahmad Abbas
Keyword(s):  
Community Service ◽  
Financial Statements ◽  
Position Statement ◽  
Accounting Standard ◽  
Business Transaction ◽  
Financial Position ◽  
South Sulawesi ◽  
The Subject ◽  
Tax Reporting

The board of Indonesia Accounting Standard published SAK EMKM for effective per 1 January 2018. It is becoming the framework in preparing financial statements based EMKM. Its purpose is addressed to perpetrators of SMEs in order to be more comprehensive to prepare independently financial statements so the access to obtain the finance is easier. A workshop was conducted for 2 days in this community service. The perpetrators of SMEs did the practice of preparing statements based on business transaction integrated with tax reporting. The subject of training consisted of 27 SMEs distributed at South Sulawesi. In this training, academics, practitioners, and member of the Indonesia Accountant Institute were involved.  After it finished, the process of guidance was conducted so subjects can be evaluated in preparing financial statemens. One of the subjects of the evaluation was UKM Hidayat with its business of Abon Telor. In its financial statements, income and financial position statement were prepared.

scholarly journals Accounting for value-added tax at the enterprise: current state and ways of reform

2021 ◽  
Vol 20 (2(48)) ◽  
pp. 169-183
Author(s):  
L. O. Masina ◽  
А. Husiev
Keyword(s):  
Unsolved Problem ◽  
Value Added ◽  
The State ◽  
Value Added Tax ◽  
State Budget ◽  
Basic Principles ◽  
Current State ◽  
Tax Reporting ◽  
Tax Accounting

The article studies the theoretical and methodological foundations of value-added tax accounting at the enterprise. The main stages of the accounting process related to the calculation and payment of value-added tax are considered. The basic principles of application of the system of accounting accounts in terms of value-added tax are determined. The current methodology for displaying value-added tax in financial and tax reporting is analyzed. The ways of reforming the accounting of value-added tax are proposed.             The relevance of the problem of accounting for value-added tax is due to the significant importance of this tax for the state budget, as well as the relatively complex methodology for its calculation. The main purpose of this article is to study the basics of the accounting process of the enterprise for value-added tax. The main unsolved problem of scientists is the lack of a unified concept regarding the reform of value-added tax accounting.

Peningkatan Kompetensi Guru dalam Implementasi Konsep dan Praktik Perhitungan Pajak PPh Orang Pribadi di Jakarta

2021 ◽  
Vol 1 (1) ◽  
pp. 33-43
Author(s):  
Vinola Herawaty ◽  
◽  
Rukmini Windiarti Soebadio ◽  
Liem Yan Sugondo ◽  
◽  
...  
Keyword(s):  
High School ◽  
High School Teachers ◽  
Community Service ◽  
Income Tax ◽  
Active Role ◽  
Personal Income ◽  
Teacher Competence ◽  
Personal Income Tax ◽  
School Teachers ◽  
Tax Reporting

Abstract Purpose: The purpose of this community service (PKM) is to improve understanding and ability related to the concept and implementation of personal PPh Tax calculations for teachers. Method: This PKM activity is carried out using the tutorial method and discussion on the concept of Personal Income Tax. The target of these trainees is high school teachers under Masyarakat Profesi Teknisi Akuntansi (MATA) Indonesia. The implementation of this training activity is intended to increase the participation of the Program Pendidikan Profesi Akuntan FEB Usakti in helping to improve human resource competence, especially for high school teachers. This activity was carried out on February 18, 2021 online through Zoom Meeting. Results: Based on the evaluation, after following this PKM (1) The participants understand the basic concepts of personal income tax taxation, especially filling out the SPT 1770S for employee.(2). Participants can understand the tax reporting obligations for WPOP.and (3). The participants can fill out/make and report the personal income tax return. Conclusions: There are improvements of teacher competence in terms of the Implementation of the Concept and Practice of Calculation of Personal Income Tax for teachers under the Indonesian Accounting Technician Society (MATA INDONESIA) who play an active role in improving the competence of educators, especially teachers with expertise in tax accounting.

scholarly journals MSMEs Understanding of Taxation During the COVID-19 Pandemic

2021 ◽  
Vol 2 (1) ◽  
pp. 35-46
Author(s):  
Neneng Susanti ◽  
Vincentia Wahju Widajatun
Keyword(s):  
Community Service ◽  
Income Tax ◽  
Information Dissemination ◽  
Tax Incentives ◽  
Government Policies ◽  
Dissemination Activity ◽  
Service Activities ◽  
Tax Reporting ◽  
The Impact

This paper based on a community service activities held with the aim of providing an understanding of government policies in providing tax incentives; understanding of the period of payment, deposit and tax reporting; and calculation of PPh (income tax). The implementation of the community service was carried out using lecture, tutorial, and discussion methods. Activity material prepared regarding the introduction of taxes during pandemic in order to help MSMEs in dealing with the impact of COVID-19 with hope of providing understanding for MSMEs which can later be applied and transmitted to the wider community. The target of PKM counselling activities, those who participated, understood the material provided. Their understanding were quite good, it was seen from the questions asked and discussions quality of the participants. By understanding the material from this information dissemination activity, it is expected that MSMEs assisted by KADIN in the culinary and fashion sectors can do better planning in terms of financial strategies related to taxation policies during the pandemic.

scholarly journals Pengenalan Rumput Mulato sebagai Potensi Sumber Hijauan Sapi Perah di Kelompok Peternak Tunas Mekar, KSU Tandangsari, Sumedang

2021 ◽  
Vol 7 (2) ◽  
pp. 138-147
Author(s):  
Novi Mayasari ◽  
Lia Budimulyati Salman ◽  
Iin Susilawati ◽  
Apong Sandrawati ◽  
Muhammad Rifqi Ismiraj
Keyword(s):  
Dairy Cattle ◽  
Dairy Cows ◽  
Community Service ◽  
Milk Production ◽  
Fiber Content ◽  
Online Platform ◽  
Service Activities ◽  
Exploratory Stage ◽  
Potential Benefits ◽  
Nutritional Needs

The Tunas Mekar Farmer Group (TMFG) is a group of farmers belong to dairy farming cooperation (KSU) Tandangsari with the commodity of Friesian Holstein (FH) dairy cattle whose business objectives are to produce cow's milk and breeding of dairy cows. One of the problems that may have caused the low milk production was the result of the low quality and availability of the forage provided by the KPTM members. It is necessary to look for forage alternatives that have advantages in biomass and protein and fiber content, in the hope that it can help meet the nutritional needs of livestock. One of the forages that has advantages in protein and fiber content is mulato grass (Brachiaria hybrid cv. Mulato) which is reported to have the ability to live in a good dry season, easy to breed through tillers, and quite high palatability by ruminants. This community service is carried out to introduce and disseminate the potential benefits of mulato grass as a potential forage source for dairy cows. Community service activities are carried out with the exploratory stage, then the extension stage, and followed by the mentoring stage using an online platform (Whatsapp group). Community service activities regarding the potential of mulato grass as a forage for dairy cows were successfully implemented. With the enthusiasm of extension participants, extension activities can increase the insight of farmers participating in the extension, reflected in the success of farmers in planting and cultivating mulato grass.

scholarly journals PELAPORAN PAJAK PENGHASILAN PELAKU USAHA KECIL DAN MENENGAH DI DESA KARANGKUTEN KECAMATAN GONDANG KABUPATEN MOJOKERTO

2020 ◽  
Vol 6 (1) ◽  
pp. 28-31
Author(s):  
Aristha Purwanthari Sawitri ◽  
Rina Fariana ◽  
Bayu Adi Bayu Adi ◽  
Suhariyanto Suhariyanto ◽  
Martha Suhardiyah
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Income Tax ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Self Assessment ◽  
Financial Reports ◽  
Service Activity ◽  
Tax Reporting

Guna mempermudah dalam melakukan penghitungan pajak dan pelaporannya secara self assesment maka pelaku UMKM perlu melakukan penyusunan pelaporan fiskal. Dalam penyusunan pelaporan fiskal didasarkan atas pelaporan keuangan komersial yang disesuaikan dengan peraturan perpajakan. Bagi pelaku UMKM dapat menggunakan dasar Standar Akuntansi Keuangan Untitas Tanpa Akuntabilitas Publik (SAK-ETAP) yang telah dibuat oleh Ikatan Akuntan Indonesia. Desa Karang Kuten Kecamatan Gondang Kabupaten Mojokerto merupakan desa yang memiliki banyak potensi dan UMKM. Pada desa ini ditemukan bahwa pelaku UMKM masih banyak yang belum memiliki pemahaman mengenai pajak terutama belum memahami perhitungan pajak yang harus dibayar serta belum memahami pembuatan pelaporan pajak. Berdasarkan permasalahan yang dihadapi oleh pelaku UMKM, maka tim dosen memberikan solusi atas permasalahan yang ditemukan antara lain  memberikan pelatihan penyusunan laporan keuangan sederhanan guna membantu pelaku UMKM.  Metode yang digunakan dalam kegiatan pengabdian ini pertama sosialisasi, kedua pelatihan dan ketiga pendampingan. Hasil kegiatan pengabdian kepada masyarakat adalah pelaku UMKM telah mampu untuk menyusun laporan keuangan untuk mengetahui jumlah omzet, pelaku UMKM telah mampu menghitung pajak penghasinal final dan menyusunan laoran fiskal sebagai dasar penghitungan pajak penghasilan kepada pengusaha UMKM di Desa Karang Kuten Kecamatan Gondang Kabupaten Mojokerto. Dengan pelaksanaan kegiatan pengabdian ini dapat meningkatkan kesadaran untuk menjalankan kewajibannya dalam membayar pajak.In order to make it easier to do tax calculation and self-assessment reporting, MSME actors need to prepare fiscal reporting. In the preparation of fiscal reporting based on commercial financial reporting adjusted to tax regulations. MSMEs can use the basis of the Financial Accounting Standards without Public Accountability (SAK-ETAP) that has been made by the Indonesian Institute of Accountants. Karang Kuten Village Gondang District Mojokerto Regency is a village that has a lot of potential and MSMEs. In this village, it was found that there were still many SMEs who did not have an understanding of taxes, especially not understanding the calculation of taxes to be paid and did not understand making tax reporting. Based on the problems faced by SMEs, the lecturer team provides solutions to the problems found, among others, providing training in preparing financial statements to help MSME entrepreneurs. The method used in this community service activity is firstly socializing, secondly training and thirdly mentoring. The results of community service activities are that MSMEs have been able to compile financial reports to find out the turnover, MSMEs have been able to calculate the final criminal tax and compile a fiscal report as a basis for calculating income tax for MSME entrepreneurs in Karang Kuten Village, Gondang District, Mojokerto Regency. By carrying out this service activity, it can increase awareness to carry out its obligations in paying taxes.

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