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 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 Peningkatan Produktivitas Produksi Brem Sebagai Upaya Untuk Mengangkat Potensi Kabupaten Wonogiri

WASANA NYATA ◽  
2018 ◽  
Vol 2 (2) ◽  
pp. 107-113
Author(s):  
Y. Djoko Suseno ◽  
Edi Wibowo
Keyword(s):  
Community Service ◽  
Management Training ◽  
High Quality ◽  
Direct Sales ◽  
Transfer Of Technology ◽  
Service Activities ◽  
Service Activity ◽  
The Impact ◽  
Technology Marketing

Tengar Village Nguntonadi sub-district is one of brem-producing centers in Wonogiri region with high quality. However, in the management of brem production many experience barriers in addition to technology and marketing problems. The purpose of this community service activity is to transfer technology to improve the quality of brem production, and marketing management training to increase brem sales value. The method used is through training, mentoring to partners and monitoring although community service activities have been completed to maintain the sustainability of the program. The impact of community service activities is that there has been a transfer of technology from traditional to modern so that brem making becomes more hygienic and quality, as well as changes in marketing patterns from direct sales to sales through social media.Key words : Wonogiri’s brem, technology, marketing.

scholarly journals Providing Income Tax Article 21 Tax Incentives during the Covid-19 Pandemic for the Stability of Economic Growth in Indonesia

2021 ◽  
Vol 04 (03) ◽  
Author(s):  
Tiolina Evi ◽  
Keyword(s):  
Economic Growth ◽  
Income Tax ◽  
Qualitative Method ◽  
Tax Incentives ◽  
Know How ◽  
Analysis Techniques ◽  
Incentive Policies ◽  
The Government ◽  
The Stability ◽  
The Impact

This study discusses the policy analysis of providing Article 21 Income Tax incentives for taxpayers affected by the corona virus (covid-19) outbreak in order to maintain the stability of economic growth. The aim is to determine the effectiveness and influence of the provision of incentive policies by the government on economic conditions in society, especially in meeting household consumption needs. The problem raised in this study is the impact caused by the Covid-19 pandemic on employees who have been laid off, which the government then resolves by providing PPh 21 incentives with the aim of helping workers. The research method used in this research is a qualitative method. The purpose of this research is descriptive. Data collection techniques that have been collected, were analysed using qualitative data analysis techniques. The result of this research is to know the impact of government incentives for workers who have met the qualifications of the incentive recipients and to know how the scheme is in fulfilling this PPh 21 incentive.

PENGELOLAAN SPOT LAYANAN DALAM UPAYA PENINGKATAN EKONOMI KREATIF DI DESA WISATA CEPAKA

2021 ◽  
Vol 1 (1) ◽  
pp. 31-36
Author(s):  
Komang Krishna Yogantara ◽  
Dewiwati Sujadi
Keyword(s):  
Community Service ◽  
Financial Institutions ◽  
Limited Knowledge ◽  
Traditional Markets ◽  
The Core ◽  
Service Activities ◽  
Service Activity ◽  
Tourist Village ◽  
Village Communities ◽  
The Impact

Cepaka Village as a partner village of Triatma Mulya University has expressed their desire to form a tourist village, but their limited knowledge of tourism villages becomes an obstacle in making it happen. The focus of this activity is carried out based on the above grouping, namely realizing, packaging / packaging tourism villages by involving all existing potential, and involving village communities, management / governance of SMEs and services that will become the core products of tourism villages and the impact of tourism villages, implementing mentoring activities for community financial institutions in cooperatives, LPDs, traditional markets, waste banks and BUMDES. In accordance with the problems faced by partners in this service activity, the implementer can provide several solutions in accordance with existing conditions in the field. The implementation of community service activities in Cepaka Village includes several activities that have been carried out to increase the number of tours. As for the implementation of the program, namely: Programs in the Environmental Sector that have been implemented in Cepaka Village, including Community Service in the Cepaka Harum Plastic Bank area.

scholarly journals IMPLEMENTASI INSENTIF PAJAK UMKM DI ERA COVID-19 DI KECAMATAN GEDANGAN KABUPATEN SIDOARJO

2021 ◽  
Vol 4 (2) ◽  
Author(s):  
Alfi Huurin Iin ◽  
Septrian Jihan Aulia Fistabella ◽  
Adellia Nanda Savira ◽  
Kalvin Edo Wahyudi
Keyword(s):  
Income Tax ◽  
Tax Incentives ◽  
Significant Decline ◽  
Point Of View ◽  
Economic Point ◽  
Tax Incentive ◽  
Incentive Policy ◽  
Ministry Of Finance ◽  
The Government ◽  
The Impact

It is known that the people's economy has experienced a significant decline due to the Covid -19 Pandemic which has spread in various regions in Indonesia. From an economic point of view, we found that there was a decrease in income felt by UMKM actors, one of which was in the Gedangan Sub-District, Sidoarjo District which was caused by the Covid-19 pandemic. So that we are interested in examining how the efforts made by the Government through the Ministry of Finance regarding Final Income Tax Incentives to deal with the decline in income faced by UMKM’s. This study aims to determine how the implementation of the Final PPh Tax Incentive policy for UMKM’s during the current Covid-19 pandemic and to find out how the impact felt by UMKM’s regarding the Final Income Tax incentives issued by the Indonesian Minister of Finance. The method we use in this research is descriptive qualitative with data collection techniques using interviews and observations. The results of this study indicate that the tax incentive policy can not be felt by UMKM actors in Gedangan District, this is due to the lack of socialization provided, resulting in their lack of knowledge about this policy and what conditions they must have to get tax incentives issued by the Ministry of Finance.

scholarly journals WORKSHOP PELAKSANAAN PENELITIAN TINDAKAN KELAS PADA MUSYAWARAH GURU MATA PELAJARAN (MGMP) MATEMATIKA KOTA SOLOK, SUMATERA BARAT

2018 ◽  
Vol 1 (02) ◽  
Author(s):  
Sefna Rismen ◽  
Hafizah Delyana ◽  
Audra Paramitha ◽  
Melisa Melisa ◽  
Mulia Suryani
Keyword(s):  
High School ◽  
Action Research ◽  
Community Service ◽  
Mathematics Teachers ◽  
Class Action ◽  
School Mathematics ◽  
High School Mathematics ◽  
Math Teachers ◽  
Service Activities

Classroom Action Research is one effort that can be done by professional teachers in improving the quality of learning. The purpose of community service is to improve teachers' understanding in understanding PTK and can carry out PTK. This activity is intended for math teachers who are members of MGMP in High School. The form of service activities carried out in this activity is in the form of material delivery, practice of making proposals and consulting tasks. The workshop activity was attended by 30 high school mathematics teachers in Solok City. The results of this activity manifested 30 class Action research proposals.Keywords: PTK, MGMP, Mathematics Teachers.�AbstrakPenelitian Tindakan Kelas (PTK) merupakan salah satu upaya yang dapat dilakukan guru profesional dalam peningkatan kualitas pembelajaran. Tujuan pengabdian pada masyarakat ini adalah untuk menigkatkan pemahaman guru dalam memahami PTK serta dapat melaksanakan PTK. Kegiatan ini diperuntukan bagi guru-guru matematika yang tergabung dalam MGMP SMA Kota Solok. Bentuk kegiatan pengabdian yang dilaksanakan dalam kegiatan ini adalah� berupa penyampaian materi, praktik pembuatan proposal dan konsultasi tugas. Kegiatan workshop diikuti sebanyak 30 orang guru matematika

scholarly journals Pelatihan Penerapan Model Pembelajaran Berbasis Konservasi (Pbk) Pada Anak Usia Dini Di Lembaga Paud Al-Khair Udayana Mataram

2019 ◽  
Vol 4 (2) ◽  
pp. 43
Author(s):  
Nurul Iman ◽  
Khairul Huda
Keyword(s):  
Early Childhood ◽  
Community Service ◽  
Learning Process ◽  
Early Age ◽  
Learning Models ◽  
Surrounding Environment ◽  
Service Activities ◽  
Service Activity ◽  
Participatory Training ◽  
The Impact

Tujuan kegiatan pengabdian kepada masyarakat yang dilaksanakan dalam bentuk pelatihan penerapan model pembelajaran berbasis konservasi di Lembaga PAUD Al- Khair Udayana Mataram ini adalah: 1) Untuk mendeskripsikan rancangan  model pembelajaran berbasis konservasi (PBK) pada anak usia dini; 2) Untuk memberikan pengetahuan dan pengalaman kepada para pendidik tentang pentingnya menerapkan model pembelajaran berbasis konservasi (PBK) pada anak usia dini. Hal ini didasarkan atas masih kurangnya efektifitas dan bermaknaan dalam mengembangkan karakter peduli lingkungan bagi anak, hal ini dibuktikan dengan rendahnya rasa cinta dan peduli lingkungan pada diri anak misalnya membuang sampah di sembarang tempat. Metode yang digunakan dalam kegiatan pengabdian kepada masyarakat ini adalah pelatihan dan pendampingan yang bersifat partisipatif. Hasil dari pelatihan ini adalah peserta pelatihan memahami dan menguasai rancangan  model pembelajaran berbasis konservasi (PBK) Adapun dampak dari kegiatan pengabdian ini adalah memberikan kebermanfaatan bagi para pendidik dalam hali ini adalah  guru PAUD supaya bisa memilih model pembelajaran berbasis konservasi sebagai alternatif dalam proses pembelajaran pada anak usia dini dalam usaha menanamkan karakter peduli lingkungan pada anak sehingga terlahir anak-anak yang mau menjaga kelstarian lingkungan sekitar serta sehat jasmani maupun rohani.Training on the Application of Conservation-Based Learning Model (Pbk) in Early Childhood at the Institute of Paud Al-Khair Udayana MataramAbstractThe objectives of community service activities carried out in the form of training in the application of conservation-based learning models at the Al-Khair Udayana Mataram PAUD Institution are: 1) To describe the design of conservation-based learning models (PBK) in early childhood; 2) To provide knowledge and experience to educators about the importance of applying conservation-based learning models (PBK) in early childhood. This is based on the lack of effectiveness and meaning in developing the character of caring for the environment for children, this is evidenced by the lack of love and care for the environment in children, for example, throwing trash in any place. The method used in community service activities is participatory training and assistance. The results of this training are training participants to understand and master the design of conservation-based learning models (PBK). The impact of this community service activity is to provide benefits for educators in this matter, PAUD teachers so they can choose conservation-based learning models as alternatives in the learning process for children. early age in an effort to instill the character of caring for the environment in children so that children are born who want to maintain the environment surrounding environment and healthy physically and spiritually.

scholarly journals SOSIALISASI DAMPAK PENCEMARAN PLASTIK TERHADAP BIOTA LAUT KEPADA MASYARAKAT DI PANTAI LHOK BUBON ACEH BARAT

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Hayatun Nufus ◽  
Zuriat Zuriat
Keyword(s):  
Community Service ◽  
Negative Impact ◽  
Daily Life ◽  
Modern Society ◽  
Plastic Waste ◽  
Service Activities ◽  
The Impact

At present, the use of plastic is a general consumption in modern society, most of the consumption of plastic is only used once. As a result, a pile of plastic waste will pollute the environment and eventually the plastic waste will end up at sea. The high percentage of plastic waste contamination in the sea as one of the contaminants that can have a negative impact, not only on the environment, but can have an impact on biota that exist in that environment. The method of carrying out community service activities includes the socialization of the impact of plastic waste pollution on biota as well as techniques to minimize excessive use of plastic waste in daily life. The results achieved in the implementation of community service activities are an increase in knowledge and care for the environment.

scholarly journals Pemberdayaan Kelompok Masyarakat Pesisir Melalui Budidaya Rumput Laut Metode Vertikultur di Kawasan Perdesaan Tumbuh Lestari Desa Rambu Rambu, Kabupaten Konawe Selatan

2020 ◽  
Vol 6 (3) ◽  
pp. 239-248
Author(s):  
Nur Irawati ◽  
Asriyana Asriyana
Keyword(s):  
Community Service ◽  
Service Program ◽  
Seaweed Farming ◽  
Dissemination Activity ◽  
Three Stages ◽  
Farmer Groups ◽  
Net Cage ◽  
The University ◽  
Seaweed Culture

Rambu-rambu Village is one of the villages clustered within the Tumbuh Lestari rural area of North Konawe District. The main purpose of this project was to empower the coastal community groups in Rambu-rambu Village through the introduction of in-cage verticulture farming of seaweed. The project was carried out within the scheme of Community Service Program (PKM/Pengabdian Kepada Masyarakat) funded by the University of Halu Oleo. The project lasted for 30 days from 29 June to 28 July 2019. The activity consisted of three stages, are initial dissemination activity, preparation of the training, and implementation of training of seaweed culture. The project involved 20 students of the University of Halu Oleo and 42 people from fishermen, fisherme wifes, and farmer groups. Before the training was conducted 66.7% of the participants did not have the knowledge and after the training 71.4% of the respondents gained an understanding regarding the seaweed verticulture farming method. The improvement of skill was also evident where before the training, 81% of the participants were not able to do seaweed farming method and after the training, 61.9% of the participants were capable or skilled of repeating the seaweed verticulture method. The increased knowledge of the participants could be described from their ability to clearly explain types of seaweed species used, the benefits of seaweed, and the characteristics of high quality of seaweed seed. The improved skill of the participants were also observed from their skill in constructing the seaweed raft and seaweed net cage, tying up the seaweed seed, and conducting the observation of water quality condition in the location of seaweed farming. The result of this activity showed an increased of knowledge and skill of the trained participants regarding seaweed farming using verticulture method.

Sign in / Sign up

Export Citation Format

Share Document