scholarly journals PELAYANAN DAN ASISTENSI PENGISIAN SPT WAJIB PAJAK ORANG PRIBADI DI SEKITAR KAMPUS UNTAR

2021 ◽  
pp. 803
Author(s):  
Dieni Indrajati W ◽  
Estralita T

In recent years, the Directorate General of Taxes has been very intensive in providing services in the form of counseling to taxpayers. They make various work programs to provide tax awareness inclusion by involving the participation of the world of education from elementary school to university levels. One of the activities in question is forming Tax Volunteers from interested students. Tarumanagara University in this case driven by the Faculty of Economics and Business received an invitation to also be involved and the invitation was welcomed by several lecturers and became a Community Service Activity (PKM) which is one of the manifestations of the Tri Dharma of Higher Education. This activity provides benefits to the community in this case to taxpayers who work or have businesses around the Untar Campus, including Untar lecturers and employees who will fulfill their tax obligations. These activities include consultation and assistance, helping to calculate and determine the amount of income tax payments that must be fulfilled by taxpayers along with filling out and reporting annual tax returns.The benefit for Tarumanagara University-especially the Faculty of Economics is the role of supporting the Government, especially in the inclusion of tax awareness. This is being promoted and programmed by the Directorate General of Taxes and at the same time to further foster relationships with the surrounding community.Dalam beberapa tahun terakhir ini, pihak Direktorat Jenderal Pajak sangat intensif memberikan pelayanan berupa penyuluhan kepada para wajib pajak. DJP membuat berbagai program kerja untuk memberikan inklusi kesadaran pajak dengan melibatkan peran serta dunia pendidikan mulai dari tingkat Sekolah dasar sampai dengan Universitas. Salah satu kegiatan yang dimaksud adalah membentuk Relawan Pajak dari para mahasiswa yang berminat Universitas Tarumanagara dalam hal ini dimotori oleh Fakultas Ekonomi dan Bisnis mendapat undangan untuk juga terlibat dan undangan tersebut disambut baik oleh beberapa dosen dan menjadi Kegiatan Pengabdian Kepada Masyarakat (PKM) yang adalah salah satu perwujudan Tri Dharma Perguruan Tinggi. Kegiatan ini memberikan manfaat kepada masyarakat yaitu kepada para wajib pajak yang bekerja atau mempunyai usaha disekitar Kampus Untar termasuk juga untuk para dosen dan karyawan Untar yang akan memenuhi kewajiban perpajakannya. Kegiatan tersebut antara lain berupa konsultasi dan asistensi, membantu menghitung dan menentukan jumlah setoran pajak penghasilan yang harus dipenuhi para wajib pajak beserta pengisian dan pelaporan SPT tahunannya. Manfaat bagi Universitas Tarumanagara-khususnya Fakultas Ekonomi merupakan peran serta mendukung Pemerintah khususnya dalam inklusi kesadaran perpajakan. Hal mana sedang digiatkan dan diprogramkan pihak Direktorat Jenderal Pajak dan sekaligus untuk lebih membina hubungan dengan masyarakat sekitar.

2021 ◽  
pp. 793
Author(s):  
Hendro Lukman ◽  
Djeni Indrajati W ◽  
P. Helen Widjaja ◽  
Estralita T

This Community Service Activity (PKM) is formed of the Tri Dharma of Higher Education, which is to provide benefits to the community in this case to individual taxpayers who will report their Annual Tax Return (SPT) at the Tamansari Tax Service Office (KPP) 1 , KPP Tambora, Cengkareng and Palmerah. This activity is in assistingindividual taxpayers to report their annual return of which will be reported online by FEB Untar students who have been selected as Tax Volunteers, with supervision from lecturers and KPP officers. For Universitas Tarumanagara, especially the Untar Faculty of Economics and Business, this activity is a role in supporting the Government, in the inclusion of tax awareness which is being activated and programmed by the Directorate General of Taxes as well as to further foster good relations with the surrounding community. This activity began with an invitation from the Directorate General of Taxes, then the selection of candidates for Tax Volunteers by the lecturers and after receiving a good response from willing students, we made an activity proposal to LPPM Untar. After the approval of proposal, we carried out a series of activities with the DGT and coordinated the implementation time of these activities, namely from February to April 2021, online. As the last stage, we made a report on the implementation of this Community Service (PKM) task and submitted it as our responsibility to LPPM Untar.Aktivitas Pengabdian Kepada Masyarakat ini (PKM) adalah merupaakan perwujudan dari Tri Dharma Perguruan Tinggi, yaitu memberikan manfaat kepada lingkungan masyarakat dalam hal ini kepada para wajib Pajak orang Pribadi yang akan melaporkan Surat Pemberitahuan (SPT) Tahunan di Kantor Pelayanan Pajak (KPP) Tamansari 1, KPP Tambora, Cengkareng dan Palmerah. Kegiatan ini berupa bantuan seputar kewajiban para “Wajib Pajak Orang Pribadi – WPOP” untuk dalam melaporkan kewajiban Pajak Penghasilan mereka yang akan dilayani secara daring oleh para mahasiswa FEB Untar yang telah dipilih menjadi Relawan Pajak, dengan supervisi dari dosen dan petugas KPP. Bagi Universitas Tarumanagara-khususnya Fakultas Ekonomi dan Bisnis Untar, kegiatan ini merupakan peran serta mendukung Pemerintah khususnya dalam inklusi kesadaran perpajakan yang sedang digiatkan dan diprogramkan pihak Direktorat Jenderal Pajak sekaligus untuk lebih membina hubungan baik dengan masyarakat sekitar. Kegiatan ini diawali dengan undangan dari Pihak Direktorat Jenderal Pajak, kemudian pemilihan para calon Relawan Pajak oleh para dosen dan Setelah mendapat sambutan cukup baik dari mahasiswa yang bersedia maka kami membuat proposal kegiatan kepada pihak LPPM Untar. Selanjutnya setelah persetujuan pelaksanaan, kami melakukan serangkaian aktivitas bersama DJP serta mengkoordinasi waktu pelaksanaan kegiatan ini yaitu di bulan Februari sampai dengan April 2021, secara daring. Sebagai tahap terakhir, kami membuat laporan pelaksanaan tugas Pengabdian Kepada Masyarakat (PKM) ini dan diserahkan sebagai pertanggung jawaban kami kepada pihak LPPM Untar.


2020 ◽  
Vol 3 (1) ◽  
pp. 1-11
Author(s):  
Achmad Setiawan. S

Indonesia is one of the most populous countries in the world. It makes an imbalance between the availability of employment and the total population, thus causing some citizens choose to become migrant workers in order to support their families. Along with the increase in the flow of migrant workers, it is also equivalent to the emergence of various problems related to migrant workers. Therefore, the Government needs to take steps to protect Indonesian migrant workers. In this paper, the author discusses the role of the Directorate General of Immigration in the implementation of the chess function of immigration for Indonesian migrant workers, while among others the Prevention of Non-Procedural PMI, facilities for migrant workers in border areas, and also supervision for PMI abroad. The method used is Empirical Juridical, which links the legal basis in this case the regulation of laws relating to the facts that occur in the community.


2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Hanung Triatmoko ◽  
Juliati Juliati ◽  
Sri Suranta ◽  
Trisninik Ratih Wulandari ◽  
Renata Zoraifi

This study aims to assess the perceptions of MSME taxpayers who are in the Karisidenan Surakarta area on tax obligations. MSMEs are a driver of increasing economic growth in the present era. Solo is one of the cities that is famous for the growth of MSMEs because culinary, handicraft, and clothing entrepreneurs have started to appear in Karisidenan Surakarta. Ideally, an increase in the number of MSMEs will also be followed by an increase in the amount of taxes that will be received by local and central governments. Income Tax (PPh) and Value Added Tax (PPN) are two central taxes which should also increase with the growth of MSMEs. The perception of UMKM taxpayers towards taxation obligations is certainly important to research because negative perceptions of taxes will result in decreased tax revenues so that these perceptions need to be improved with better socialization from the Directorate General of Taxes. This study will examine the perceptions of taxpayers related to NPWP ownership, SPT reporting and tax payments. The method used is a quantitative method by distributing questionnaires to samples of MSMEs in Karisidenan Surakarta. The sampling method used was purposive sampling and the analysis used was linear regression analysis. This research is expected to provide benefits to the government in making policies to increase tax revenue.


2021 ◽  
Vol 5 (1) ◽  
pp. 310
Author(s):  
Vhika Meiriasari ◽  
Mutiara Kemala Ratu ◽  
Andini Utari Putri

ABSTRAKKegiatan Pengabdian Kepada Masyarakat ini dilakukan bertujuan memberikan informasi perpajakan bagi UMKM agar dapat memanfaatkan program Insentif Pajak yang diberikan Pemerintah pada UMKM di masa Pandemi COVID-19. Pada tahun 2020, ada sekitar 280.000 wajib pajak UMKM yang memanfaatkan atau sekitar 65% dari target. Yang artinya hanya 65% UMKM yang memanfaatkan insentif pajak tersebut. Insentif pajak merupakan kebijakan perpajakan yang diberikan oleh pemerintah kepada wajib pajak tertentu baik individu atau organisasi yang mendukung pemerintah, yang digunakan dalam memberikan dorongan dan kemudahan bagi wajib pajak agar tetap patuh dalam menjalankan kewajiban perpajakannya baik sekarang maupun di masa mendatang. Dimana Pandemi Covid-19 berdampak terhadap semua Usaha Mikro Kecil Menengah (UMKM) yang menjadi penopang perkembangan ekonomi Indonesia, banyak usaha UMKM di Indonesia mengalami penurunan omzet penghasilan bahkan sampai menutup usahanya dikarenakan kebangkrutan. Metode pelaksanaan kegiatan pengabdian kepada masyarakat ini dilakukan dengan cara Sosialisasi dan Pelatihan. Sosialisasi mengenai PMK Nomor 82/PMK.03/2021 yang kemudian dilanjutkan dengan pelatihan insentif pajak usaha mikro kecil menengah (UMKM) atau PPh final DTP. Hasil dari kegiatan ini ditemukan bahwa pelaku UMKM banyak yang belum paham cara menghitung dan menyetor Pajak Penghasilan UMKM dikarenakan terbatasnya sumber daya yang dimiliki. Dan setelah mengikuti kegiatan ini diharapkan dapat memberikan tambahan informasi dan kemampuan peserta dalam menghitung dan menyetor Pajak Penghasilan UMKM serta memanfaatkan program insentif pajak UMKM di masa Pandemi COVID-19. Kata kunci: insentif pajak; PPh final; UMKM; lapor pajak. ABSTRACTThis Community Service activity is carried out with the aim of providing tax information for MSMEs so that they can take advantage of the Tax Incentive program provided by the Government to MSMEs during the COVID-19 Pandemic. In 2020, there are around 280,000 MSME taxpayers who utilize or around 65% of the target. This means that only 65% of MSMEs take advantage of these tax incentives. Tax incentives are tax policies provided by the government to certain taxpayers, both individuals or organizations that support the government, which are used to provide encouragement and convenience for taxpayers to remain obedient in carrying out their tax obligations both now and in the future. Where the Covid-19 Pandemic has an impact on all Micro, Small and Medium Enterprises (MSMEs) which are the pillars of Indonesia's economic development, many MSME businesses in Indonesia have experienced a decline in income turnover and even closed their businesses due to bankruptcy. The method of implementing community service activities is carried out by means of socialization and training. Socialization regarding PMK Number 82/PMK.03/2021 which was then followed by training on tax incentives for micro, small and medium enterprises (UMKM) or final PPh DTP. The results of this activity found that many MSME actors did not understand how to calculate and deposit MSME Income Tax due to limited resources. And after participating in this activity, it is expected to be able to provide additional information and participants' abilities in calculating and depositing MSME Income Tax and taking advantage of the MSME tax incentive program during the COVID-19 Pandemic. Keywords:. tax Incentives; final income tax; MSMEs; tax report.


2021 ◽  
Vol 2 (2) ◽  
pp. 31-38
Author(s):  
Yayan Alpian ◽  
Sri Wulan Anggraeni ◽  
Vickry Rizky Faddillah

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengetahui peran apa saja yang orang tua berikan selama mendampingi anak dalam kegiatan belajar di rumah pada anak usia Sekolah Dasar di masa pandemi Covid-19. Metode yang digunakan dalam kegiatan pegabdian kepada masyarakat ini melalui kegiatan yang dikemas secara workshop tentang peran orang tua di masa pandemic Covid-19 dalam pembelajaran daring bagi anak usia sekolah dasar, sedangakan yang menjadi khalayak sasarannya adalah para orang tua di Desa Cikalongsari Kecamatan Jatisari Kabupaten Karawang. Hasil kegiatan pengabdian kepada masyarakat ini memberikan pengetahuan dan pemahaman bagi orang tua dalam membantu, membimbing anak belajar secara daring di rumah dan memahami bagaimana pentingnya pengawasan bagi anak dalam proses pendidikan, sekaligus dapat merasakan bagitu berat tugas seorang guru dalam mendidik anak di sekolah. Kata Kunci: peran orang tua, masa pandemi covid-19   This community service activity aims to find out what roles parents give while accompanying children in learning activities at home for elementary school aged children during the Covid-19 pandemic. The method used in community service activities is through activities that are packaged in workshops on the role of parents during the Covid-19 pandemic in online learning for elementary school aged children, while the target audience is parents in Cikalongsari Village, Jatisari District, Karawang Regency. The results of this community service activity provide knowledge and understanding for parents in helping, guiding children to learn online at home and understanding how important supervision is for children in the educational process, as well as being able to feel how heavy a teacher's task is in educating children at school. Keywords: the role of parents, during the Covid-19 pandemic


2021 ◽  
Vol 7 (2) ◽  
pp. 64-67
Author(s):  
Luh Made Yulyantari ◽  
Ni Kadek Sumiari ◽  
Ni Luh Nyoman Mirah Wedasari

The world of education underwent major changes in 2020 due to the Covid-19 pandemic. The most visible impact of changes in the world of education in the midst of the Covid-19 pandemic is the effectiveness of the teaching and learning process that has turned online. One of the elementary schools that experienced these changes was SD N 9 Dauh Puri, North Denpasar. Online learning is currently being carried out at SD N 9 Dauh puri using WhatsApp and Google classroom media. However, in practice, teachers still use personal accounts in the use of online learning media, so the features of these learning media cannot be utilized optimally. In addition, the teachers also do not understand optimally in the use of these learning media. Based on these problems, through this service activity, assistance is provided in creating an account with a free domain provided by the government (.sch) as well as the school website. Other activities include training on the use of Google Forms as a medium for collecting assignments and evaluating learning. The implementation method of service activities consists of socializing activities, planning, implementing, and evaluating. The outputs of community service activities have met the achievement indicators, namely all teachers (100%) already have an email account with a domain (sch.id) owned by the school and the school already has a website installed on the http://www.sdn9dauhpuri.sch page. id/. The results of the assessment from partners, 74% stated that community service activities were satisfactory.


2021 ◽  
Vol 3 (3) ◽  
pp. 159-165
Author(s):  
Dhigna Luthfiyani Citra Pradana

The COVID-19 pandemic is still a polemic of life in the world. WHO explains that there are still several countries showing an increase in COVID-19 incident.There are still active case of COVID-19 in Indonesia, which is why Indonesian people should remain vigilant, follow the instruction of the Indonesian Ministry of Health, and do 5M. In addition, the Ministry of Health in Indonesia also recommends using traditional medicine to maintain health, provide adequate nutrition and help overcome health problems. Muslim women groups from various regions in Indonesia can be suitable subjects of community service to assist the government in overcoming the COVID-19 pandemic, one of which is through education about COVID-19 and traditional medicine used during the COVID-19 pandemic. The method used in this community service is through educational webinars and measurement of understanding using an electronic questionnaire. After the educational webinar, the team collected the participant's activity in implementing traditional medicine during the COVID-19 pandemic. The results of this community service activity increased the knowledge of the community service participants to 85.83%. The participants also implemented traditional medicine by sending photos of the activities of the community service participants. This community service activity aims to overcome the problem of information gaps and increase the knowledge of Muslim women groups from various regions in Indonesia to improve and maintain the quality of life and health during the COVID-19 pandemic. Participants in this activity look active and enthusiastic during community service activities.


2021 ◽  
Vol 5 (6) ◽  
pp. 1351-1360
Author(s):  
Rizki Indrawan ◽  
Annisa Yuniar Larasati ◽  
Purwanto ◽  
Usman Sastradipraja ◽  
Sofia Windarti

Community service activities are carried out on MSMEs assisted by the Cimahi city government, West Java. This activity is in the form of socializing the role of MSMEs in taxation and incentives for those affected by COVID-19. The goal is for MSMEs to understand their tax obligations, namely calculating, depositing and reporting taxes and taking advantage of tax incentives provided by the government for business actors affected by the COVID-19 pandemic. Incentives given to MSME actors by reducing the PPh rate (Final Income Tax) to 0.5% of total turnover, according to Government Regulation (PP) Number 23 of 2018 concerning Income Tax on income from businesses received or obtained by Taxpayers who have gross income certain. turnover. Then briefing on the extension of incentives due to this pandemic by utilizing the tax payment abolition facility with the DTP PPh Final mechanism as stated in PMK-82/PMK.03/2021. The implementation is carried out using a webinar mechanism in August 2021. The initial agenda for this activity is coordinated by the activity committee through the WhatsApp group by distributing flyers with the intention that the socialization activities carried out can be followed by the fostered MSME business actors. by the City Government of Cimahi. The output of this activity is to make MSME actors aware of their tax obligations for the business they run, understand how to utilize and use DTP Final Income Tax incentives and calculate, deposit and report taxes.


2017 ◽  
pp. 148-159
Author(s):  
V. Papava

This paper analyzes the problem of technological backwardness of economy. In many mostly developing countries their economies use obsolete technologies. This can create the illusion that this or that business is prosperous. At the level of international competition, however, it is obvious that these types of firms do not have any chance for success. Retroeconomics as a theory of technological backwardness and its detrimental effect upon a country’s economy is considered in the paper. The role of the government is very important for overcoming the effects of retroeconomy. The phenomenon of retroeconomy is already quite deep-rooted throughout the world and it is essential to consolidate the attention of economists and politicians on this threat.


2020 ◽  
Vol 2 (2) ◽  
pp. 123-127
Author(s):  
Jasmani Jasmani ◽  
Noryani Noryani ◽  
Yossy Wahyu Indrawan ◽  
Reni Hindriari ◽  
Lia Asmalah

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk memenuhi kewajiban dosen untuk melakukan tridharma perguruan tinggi. Untuk itu sudah menjadi kewajiban bagi dosen berbagi pengetahuan dan wawasan melalui penyuluhan pengembangan manajemen sumber daya manusia agar senantiasa berupaya mencapai tujuan organisasi dengan efektif dan efisien. Dan juga bertujuan Karang Taruna Kampung serua poncol dapat menjalankan fungsi dan perannya secara optimal sehingga mendatangkan manfaat bagi Kampung serua poncol. Pengembangan juga dimaksudkan untuk meningkatkan kualitas sumber daya manusia dalam melaksanakan tugasnya sehingga lebih positif dalam berkontribusi tenaga dan pikiran untuk memajukan Kampung serua poncol.Kata Kunci : Manajemen Sumber Daya ManusiaABSTRACTThe purpose of this community service activity is to fulfill the obligations of lecturers to do tridharma of higher education. For that reason, it has become an obligation for lecturers to share their knowledge and insights through counseling the development of human resource management so that they always strive to achieve organizational goals effectively and efficiently. And also aims at Karang Taruna Kampung Serua Poncol can carry out its functions and roles optimally so that it brings benefits to Kampung Seronc Poncol. The development is also intended to improve the quality of human resources in carrying out their duties so that it is more positive in contributing energy and thoughts to advance the village of all poncol.Keywords: Human Resource Management 


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