scholarly journals Pendampingan UMKM di Kabupaten Karawang dalam Memaksimalkan Pemanfaatan Insentif Pajak Selama Masa Pandemi

2021 ◽  
Vol 5 (4) ◽  
pp. 580
Author(s):  
Endang Mahpudin ◽  
Annisa Agnia ◽  
Mineva Riskawati Vitaningrum

Kegiatan pengabdian ini bertujuan untuk mengedukasi Usaha Mikro, Kecil dan Menengah serta memberikan pendampingan dalam mendapatkan haknya yang berupa insentif pajak selama pandemi covid-19 yang berada di wilayah Kabupaten Karawang. Terdapat 3 tahap dalam metode pengabdian ini. Tahap pertama adalah metode focus group discussion dan sharing time.  Tahap kedua yaitu sosialisasi secara daring dengan menggunakan aplikasi berupa zoom. Tahap ketiga yaitu tahap aksi yang berupa pendampingan bagi UMKM Binaan. Berdasarkan kegiatan yang telah dilakukan UMKM Binaan mendapatkan hasil berupa surat keterangan PP 23 Final 0,5% ditanggung pemerintah, pengisian e-form secara online serta pembukuan secara sederhana. Kegiatan pengabdian ini harus dilakukan secara terus menerus setiap tahunnya untuk menciptakan UMKM yang naik kelas serta meningkatkan kepatuhan perpajakan baik bagi para pelaku UMKM maupun masyarakat publik.Assistance of MSMEs in Karawang Regency in Maximizing the Utilization of Tax Incentives During the PandemicABSTRACTThis service activity aims to educate Micro, Small, and Medium Enterprises and provide assistance in obtaining their rights in the form of tax incentives during the Covid-19 pandemic in the Karawang Regency area. I have only three stages in this method of devotion. The first stage is the focus group discussion method and time-sharing. The second stage is bold socialization using an application in the form of zoom. The third stage is the action stage in the form of mentoring-assisted MSME. Based on the Assisted MSME's activities, the results are in the form of a letter of PP 23 Final 0.5% borne by the government, filling out online forms, and simple bookkeeping. This service activity must be carried out continuously every year to create “UMKM Naik Kelas” and increase taxation for both MSME players and the public.Kata Kunci: Tax Insentive; Service; UMKM  

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 ◽  
Author(s):  
Florencia Lianggono

When the Covid-19 pandemic in Indonesia, Indonesia’s economy experienced a very drastic decline. The government is also preparing a strategy to save micro, small, and medium enterprises (MSMEs) by providing social assistance, tax incentives, relaxation, and credit restructuring, to expand financing. Many efforts to develop and empower MSMEs have been carried out by the Central Government, Provinces, Districts, and Cities, including state-owned enterprises and regional-owned enterprises. The government has prepared a budget of Rp 28 trillion to help business capital to 12 million small and ultra micro entrepreneurs by 2020. The purpose of government assistance is to increase people's purchasing power, reduce poverty and unemployment.


2019 ◽  
Vol 27 (2) ◽  
pp. 249-258
Author(s):  
Herrukmi Septa Rinawati

This study aimed to know the obstacles and the government policy in developing the social capital of small industry in facing competition in ASEAN Economy Community (AEC) period. Using quantitative and qualitative as the methodology, this study obtained the data through interview and focus group discussion. The result showed that the development of social capital that not maximum enough was becoming the obstacle for small industry. The connection between the businessman association with other party, such as big industry, civil society organization, banking and other stake holders should be expanded. Meanwhile the government had done some policy in developing the social capital of small industry by holding a training and competition, increasing the access and relation of small industry with foreign and national company, also helping on the social capital. Therefore, small industry still can survive in facing the AEC era.


Dharmakarya ◽  
2020 ◽  
Vol 9 (1) ◽  
Author(s):  
Neneng Komariah ◽  
Pawit M. Yusup ◽  
Encang Saepudin ◽  
Saleha Rodiah

Plantation and forestry areas can become new tourist destinations that offer natural beauty and education. In addition, with the development of agro-tourism in one tourist destination area, it will provide benefits for increasing the income of the community and the government. The potential of this natural tourism must be maintained until later it can be inherited to future generations. For this reason, the efforts of the surrounding community are needed to continue to preserve nature and its characteristics well. Cooperation of all parties is needed so that the development and continuity of the agro tourism village is in accordance with what is expected together. One of them is the dissemination of information about the environment to the people of Paledah Village, Pangandaran Regency. The method of implementing PPM was conducted with a focus group discussion conducted by village officials, agro-tourism village developers, PKK cadres, PAUD teachers and PPM implementation teams. The FGD resulted in the dissemination of a guidebook on environmental care information. In conclusion, the people of Paledah village have an environmentally caring attitude that can be seen from their daily behavior by always maintaining cleanliness, active community service, saving water and energy and being able to invite the surrounding community to take care of the environment. Daerah perkebunan dan perhutanan bisa menjadi tujuan wisata baru yang menawarkan keindahan alam dan pendidikan. Selain itu, dengan berkembangnya agro wisata di satu daerah tujuan wisata akan memberikan manfaat untuk peningkatan pendapatan masyarakat dan pemerintah. Potensi wisata alam ini harus tetap dipertahankan hingga kelak dapat diwariskan pada generasi di masa mendatang. Untuk itu diperlukan upaya masyarakat sekitar untuk terus melestarikan alam maupun kekhasannya dengan baik. Diperlukan kerjasama semua pihak agar perkembangan dan kelangsungan desa wisata agro ini sesuai dengan yang diharapkan bersama. Salah satunya dengan diseminasi informasi peduli lingkungan pada masyarakat Desa Paledah Kabupaten Pangandaran. Metode pelaksanaan PPM ini dilakukan dengan focus group discussion yang dilaksanakan oleh aparatur desa, pengembang desa agrowisata, para kader PKK, guru PAUD dan tim pelaksana PPM. Dari FGD tersebut dihasilkan upaya desiminasi berupa buku panduan mengenai informasi peduli lingkungan. Kesimpulannya masyarakat desa Paledah memiliki sikap peduli lingkungan yang dapt terlihat dari perilaku sehari-hari dengan selalu menjaga kebersihan, aktif kerja bakti, hemat air dan energi serta mampu mengajak masyarakat sekitarnya untuk ikut peduli lingkungan.


Author(s):  
Imam Agus Faisol ◽  
Tito IM. Rahman Hakim

This study aims to assess the effectiveness of the COVID-19 tax incentives that the government has issued. It focused on Micro, Small, and Medium Enterprises (MSMEs) taxpayers to participate in COVID-19 tax incentives. Using a qualitative method, this study used in-depth interviews with 2 informants who were a tax consultant and a small-medium enterprise accountant. The findings show that the effectiveness of the COVID-19 tax incentive is still lacking, and it is in line with the participation of MSMEs that is still low in utilizing tax incentives. The low participation of MSMEs in utilizing tax incentives can be seen from the data, which shows that after 5 months of running the program, out of around 2.3 million MSMEs, only 200,000 have taken advantage of this facility. The tax consultant states that the scheme that has been implemented in mitigating the financial burden of MSMEs is not effective for the object of incentives in not substantial. The informant suggests incentives to cover value-added tax also. The government is expected to create a new and better incentive scheme. The new incentive scheme is also to provide an equilibrium of responsibility for both government and society. This paper contributes theoretically by examining new types of tax incentives, namely COVID-19 tax incentives, and helping policymakers make better tax incentive schemes in the future.


2021 ◽  
Vol 10 (1) ◽  
pp. 97-110
Author(s):  
Muhardi Muhardi ◽  
Dedih Surana ◽  
Nandang Ihwanuddin ◽  
Handri Handri

The objective of this research is to analyze the role of internal initiative driven by pesantren leaders and external development provided by the government in building pesantren entrepreneurship. This research was conducted by utilizing a descriptive qualitative method, with a sample of 5 pesantrens in Garut Regency, Indonesia. The data obtained in this research was collected through focus group discussion (FGD) with a number of stakeholdrs as informant namely leaders of the 5 pesantrens taken as sample along with a couple of their students. Based on field study, we discovered that the success of pesantren in building entrepreneurship activities are dominantly determined by internal initiative and creativity driven by entrepreneurs/managers/ initiators of pesantren, supported by their students. Other pesantrens that have succeeded to build their economic independencies have also received assistance from the government through one pesantren one product (OPOP) program as external development driving factor, which motivated these pesantrens to contribute and to help the government to achieve the goals of this program.


2021 ◽  
Vol 5 (1) ◽  
pp. 661
Author(s):  
Lina Dameria Siregar ◽  
Wita Farla ◽  
Yuliansyah M. Diah ◽  
Nia Meitisari ◽  
Hera Febria Mavilinda

ABSTRAKPengelolaan dan manajemen bisnis dalam usaha mikro, kecil, dan menengah (UMKM) masih menjadi permasalahan yang seringkali diabaikan oleh kebanyakan para pelaku UMKM. Masalah ini disebabkan karena masih minimnya pengetahuan dan kemampuan manajerial tentang bisnis yang dimiliki oleh SDM di UMKM tersebut. Tujuan dari dilaksanakannya pengabdian masyarakat ini adalah untuk memberikan solusi tas masalah yang dihadapi oleh mitra binaan, khususnya di UMKM Desa Kerinjing, Kabupaten Ogan Ilir, Sumatera Selatan. Fokus utama dalam pengabdian ini adalah memberikan berbagai pendampingan dan pelatihan dalam kaitannya dengan prinsip dasar manajemen bisnis yang baik, diantaranya yaitu tentang pemberdayaan dan peningkatan kompetensi SDM UMKM melalui pelatihan aplikasi marketplace. Disrupsi ekonomi digital dan adanya pandemi Covid-19 merupakan peluang yang seharusnya dapat dimanfaatkan oleh para pelaku usaha kecil untuk beralih ke bisnis online. Hal ini diupayakan untuk seiring sejalan dengan program pemerintah yang berupaya mewujudkan sebanyak 30juta UMKM untuk beralih ke bisnis online pada tahun 2024. Adapun khalayak sasaran yang menjadi mitra dalam pengabdian masyarakat ini adalah para pelaku UMKM di Desa Kerinjing, Kecamatan Tanjung Raja, Kabupaten Ogan Ilir. Metode dalam pelaksanaan kegiatan pengabdian ini adalah ceramah, tutorial aplikasi, dan diskusi. Kata kunci: manajemen; marketplace; SDM; UMKM; desa kerinjing. ABSTRACTBusiness management in micro, small and medium enterprises (MSMEs) is a problem that is often ignored by most MSME entrepreneurs. This problem is caused by the lack of knowledge and managerial skills about the business owned by human resources in the MSMEs. The purpose of this community service is to provide solutions to problems faced by partners, especially in SMEs in Desa Kerinjing, Ogan Ilir, South Sumatra. The main focus in this service is to provide various assistance and training related to the basic principles of good business management, including the empowerment and improvement of MSME human resources competencies through marketplace application training. Disruption of the digital economy and the Covid-19 pandemic are opportunities that should be used by small business entrepreneurs to move to online business. This is in accordance with the program that has been launched by the government, namely "30 million MSMEs go digital by 2024". The target audience who are partners in this community service are MSME entrepreneurs in Desa Kerinjing, Ogan Ilir, South Sumatra. The methods in implementing this service activity are lectures, application tutorials, and discussions. Keywords: management; marketplaces; human resources; MSMEs; desa kerinjing. 


2020 ◽  
Vol 10 (4) ◽  
pp. 555-572
Author(s):  
Rajali Maharjan ◽  
Yashaswi Shrestha ◽  
Biplob Rakhal ◽  
Saurav Suman ◽  
Jurgen Hulst ◽  
...  

PurposeThe purpose of this study is to develop a methodology which amalgamates quantitative and qualitative approaches to determine the best placement of mobile logistics hubs (MLH) to be established in different parts of Nepal as a part of real-life project, “Augmentation of National and Local-Level Emergency Logistics Preparedness in Nepal” (2017–2020), implemented by the World Food Programme in cooperation with the Government of Nepal.Design/methodology/approachThe study develops a methodology using a combination of a modified version of the maximal covering location problem (MCLP) and focus group discussion. The MCLP model is used to determine the optimal number and spatial location of MLHs, and focus group discussion is used to identify the five first-priority strategic MLH locations using expert knowledge.FindingsThe authors identify the five first-priority locations for establishing MLHs using an amalgamation of quantitative approach (mathematical model) and qualitative approach (focus group discussion). By amalgamating mathematical model with expert knowledge, findings acceptable to a wide range of stakeholders are obtained. The focus group discussion helps to pinpoint the location of MLHs to city-level granularity which is otherwise impossible with data available on hand.Research limitations/implicationsAlthough multiple experts’ judgements were obtained via focus group discussion, subjectivity and possible bias is inevitable. Overall, the quantitative results of the study are purely based on the data available during the study period; therefore, having updated data could possibly improve the quality of the results.Originality/valueThis study is the first of its kind that uses an amalgamation of mathematical model and expert knowledge to determine the strategic locations of MLHs and has been successful to an extent that the selected locations have been vetted by the government of Nepal for establishing MLHs and are undergoing implementation in real life. This study also considers multiple disaster scenarios and employs the concepts of human development, disaster risk and transportation accessibility to reflect Nepal's socioeconomic, geo-climatic and topographical features.


Author(s):  
Bambang Prayitno

AbstrakTim Litbang Yayasan Kolese Santo Yusup sudah memiliki draf roadmap pendidikan karakter. Draf yang sudahdimiliki hendak dikembangkan dalam modul-modul pelatihan pendidikan karakter untuk sekolah-sekolah yangbernaung di bawah Yayasan Kolose Santo Yusup. Untuk mewujudkan rencana ini, Tim Litbang Yayasan KoleseSanto Yusup mengajak kerjasama Tim Abdimas Universitas Ma Chung yang sebelumnya sudah ikut mendampingipembuatan draf roadmap pendidikan karakter untuk ikut terlibat di dalam pembuatan modul. Selama enam bulanTim Abdimas Universitas Ma Chung secara intensif melakukan pertemuan secara online bersama Tim LitbangYayasan Kolese Santo Yusup untuk mereview roadmap pendidikan karakter dan menyusun modul-modulpendidikan karakter. Metode yang digunakan dalam kegiatan ini adalah Focus Group Discussion dan Workshop.Hasil yang diperoleh dari kegiatan pengabdian ini adalah: 1) Review roadmap pendidikan karakter yang sudahdisusun Tim Litbang Yayasan Kolese Santo Yusup, 2) Rancangan modul implementasi pendidikan karakter melaluimata pelajaran, 3) Rancangan modul implementasi pendidikan karakter melalui kegiatan ekstrakurikuler. Selainpendampingan, Tim Abdimas Universitas Ma Chung juga memberikan bantuan buku Modul Latihan KepemimpinanTingkat Dasar Metode Aksi Refleksi kepada anggota Tim Litbang Yayasan Kolese Santo Yusup sebagai contohuntuk pembuatan sebuah modul. AbstractThe Research and Development Division of Kolese Santo Yusup Foundation already has a roadmap ofcharacter education. This draft will be developed in order to issue character education training’s modules forschools under Kolese Santo Yusup Foundation. To realize this plan, The Research and Development Division ofKolese Santo Yusup Foundation collaborated with Universitas Ma Chung Community Service Team who hadpreviously accompanied the drafting of a character education’s roadmap to be involved in the module development.During six months collaboration, Universitas Ma Chung Community Service Team intensively held online meetingswith The Research and Development Division of Kolese Santo Yusup Foundation to review the roadmap andcompile the modules. Focus Group Discussion and Workshop were applied as methods during the communityservice activities. The results obtained from this service activity are: 1) Review of the character education roadmaphas been managed by The Research and Development Division of Kolese Santo Yusup Foundation, 2) The design ofthe module for the implementation of character education through subjects, 3) The design of the module for theimplementation of character education through extracurricular activities. Moreover, Ma Chung UniversityCommunity Service Team also provided a book of Basic Level of Leadership Training Modules and ReflectionAction Methods for members of The Research and Development Division of Kolese Santo Yusup Foundation asguidance for making a module.


Author(s):  
Alfiyah Alfiyah ◽  
Pujiyanto Pujiyanto

Abstract. One of the endeavors that the government has done to prevent and control non-communicable diseases (NCD) by increasing community participation in the early detection of NCDs is the NCD Integrated Guidance Post (Posbindu). However, in 2017, only 12.96% of the residents in Bogor City accessed it. This meant that the 30% target was not reached. The in this study, we researched the implementation of the NCD Posbindu at Bogor City. Data was gathered through in-depth interviews, Focus Group Discussion (FGD), documentary research, and observations. Eleven informants was interviewed and 24 informants was involved in the FGD. Two NCD Posbindus was observed at Mekarwangi and Cipaku Public Health Centers (PHC). We discovered that the standards and policies have supported the program, but not all the informants were aware of the targets of the program; there were also problems in the number and abilities of the human resources involved, ineffective communication between the cadres, in the coordination between the cadres, and lack of support from local public figures. The program had adequate funding from the regional budget, the Operational Health Aid Funds, and donations from the community. Although more funds are necessary for the promotion and prevention part of the program. We recommend that new cadres are recruited and trained, and that a reward system is used to provide motivation for the cadres.Abstrak. Salah satu upaya pemerintah untuk mencegah dan mengendalikan penyakit tidak menular melalui peningkatan peran serta masyarakat dalam deteksi dini faktor risiko penyakit tidak menular adalah melalui Pos Pembinaan Terpadu (Posbindu) Penyakit Tidak Menular (PTM). Namun, pada tahun 2017 cakupan kunjungan masyarakat ke Posbindu PTM di Kota Bogor hanya sebesar 12,96%. Ini berarti target yang ditetapkan (30%) belum tercapai. Penelitian ini bertujuan untuk mengetahui bagaimana implementasi kegiatan Posbindu PTM di Kota Bogor. Metode yang digunakan adalah wawancara mendalam, Focus Group Discussion (FGD), telaah dokumen dan observasi. Informan penelitian terdiri dari 11 informan wawancara mendalam dan 24 informan FGD. Observasi dilakukan di 2 Posbindu PTM di Puskesmas Mekarwangi dan Puskesmas Cipaku. Peneliti menemukan bahwa standar dan kebijakan yang ada telah mendukung program, tetapi belum semua informan mengetahui siapa target program, selain itu juga terdapat permasalahan dalam jumlah dan kemampuan kader, komunikasi yang tidak efektif antar kader, koordinasi antar kader, dan kurangnya dukungan dari tokoh masyarakat local. Pendanaan program tidak mengalami masalah, karena dana program berasal dari APBD, dana Bantuan Operasional Kesehatan, dan sumbangan masyarakat. Walaupun masih membutuhkan pendanaan lebih lanjut untuk promosi dan pencegahan. Peneliti merekomendasikan dilaksanakannya pembaharuan informasi dan pelatihan yang berkala untuk para kader, perekrutan kader baru, pemberian reward atau pemilihan kader teladan dan Posbindu PTM terbaik, peningkatan kerja sama lintas sektor lembaga pendidikan, pemerintah dan swasta.


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