scholarly journals PELATIHAN PEMANFAATAN INSENTIF PAJAK BAGI UMKM PADA MASA PANDEMI COVID-19

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.

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 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. 


2015 ◽  
Vol 14 (2) ◽  
pp. 45-64
Author(s):  
Dahliana Hasan ◽  
Adrianto Dwi Nugroho

The tax incentive indirectly provided for micro, small and medium enterprises as laid down in Article 31E of the Income Tax Act is indicated of being discriminative, as the incentive will only be provided for Resident Corporate Taxpayer. Moreover, the policy is also considered ineffective, as many micro, small, and medium enterprises in Indonesia are roughly consisted of Individual Taxpayers. Therefore, there is a need for conducting a further study on the policy and perhaps formulating a better tax incentive policy for micro, small and medium enterprises in the future.This research aims at analyzing and providing an elaborative description on whether or not the tax incentive laid down in Article 31E of the Income Tax Act has violated the principle of equality in taxation, in which taxpayers being in the same circumstances shall be treated the same, and taxpayers not being in the same circumstances shall not be treated the same. Moreover, the research also aims at reviewing the implementation of the policy in Yogyakarta, Bantu!, and Sleman regencies within the 2009 Fiscal year. Based on the results of the above research, this research will attempt at formulating a better tax incentive policy for micro, small and medium enterprises in the future.The results show that even though the policy specifically targeted at Resident Corporate Taxpayers, it nevertheless upholds the principle of equality in taxation. Moreover, the implementation of the policy in three regencies in D1 Yogyakarta Province may not be evaluated yet, as the 2009 Fiscal Year has not ended, and taxpayers would only have to submit their tax files on April 2010 at the latest Lastly, in the future, the Government and the House of Representatives shall be able to formulate a better tax incentive policy for micro, small and medium enterprises by, among others, targeting the policy at such enterprises carried on by Resident or Nonresident Individual Taxpayers.


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 1 (2) ◽  
pp. 79
Author(s):  
Susi Dwi Mulyani ◽  
Victor Siagian ◽  
Henik Hari Astuti Astuti ◽  
Aris Riantori Faisal ◽  
Giawan Nur Fitria

<em>Community Service Activities are one part of the Tri Dharma of Higher Education which is carried out as a form of direct contribution of academics in this case the Faculty of Economics and Business, Trisakti University (FEB Usakti) to the community. The purpose of this activity is to provide training on: i) review of tax incentives for MSME actors provided by the Indonesian government in accordance with the Regulation of the Minister of Finance; ii) tax administration application training to obtain tax incentives; and iii) training on reporting procedures for tax incentives that have been received by MSME actors. On this occasion the FEB Usakti team had the opportunity to collaborate with PD Pasar Jaya, market unit of Santa as a partner, to socialize tax incentives for Micro, Small and Medium Enterprises (MSMEs) during the COVID-19 pandemic. This pandemic has caused a decline in the performance of MSMEs which then resulted in a very significant decrease in MSME income. The Indonesian government through the Ministry of Finance made a relaxation policy in the form of tax incentives for taxpayers affected by the 2019 corona virus disease pandemic. The Indonesian Ministry of Finance then issued a Minister of Finance Regulation number 44/pmk.03/2020, the last with PMK number 82/PMK.03/2021, one of which provides relaxation for PPh payments to MSME actors. Many MSME business actors do not know about this tax facility. For MSME actors who are subject to Final Income Tax based on Government Regulation Number 23 of 2018, due to the impact of the COVID-19 pandemic, the income tax is borne by the government. The PPh period borne by the government starts in April 2020 and has been extended several times. When the training was held, which was February 24, 2021, the government-paid PPh facilities were still valid and extended until December 31, 2021. This training can increase the understanding of MSME actors towards the tax facilities provided by the government, so that they will take advantage of this facility.</em>


BESTUUR ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 59
Author(s):  
Siti Rahma Novikasari ◽  
Duc Quang Ly ◽  
Kerry Gershaneck

<p>Government Regulation No. 46/2013 has not been optimal in providing legal compliance on taxation for Micro, Small, and Medium Enterprises (MSMEs), especially in Yogyakarta. This policy was evaluated and amended with Government Regulation No. 23/2018. The amendment in tax policy for MSME actors was this research background to examine: First, how does the final income tax policy impact MSME taxpayers' compliance in Yogyakarta? Second, what are the legal compliance constraints of MSME taxpayers? The method used in this research was a juridical empirical, supported with the statute and conceptual approach. The results showed that the amendment in the final income tax tariff policy from 1% to 0.5%, as well as provide legal certainty of the timeframe of taxation had a positive impact on increasing taxpayer compliance. There was an increase in the number of taxpayers to 41,000 in 2019, or an increase of 15.5% compared to the number of taxpayers in 2017. However, tariff reduction has not been the answer to taxpayer non-compliance, the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta still found tax avoidance. Tax compliance constraints were also caused by taxpayers' distrust of the government, poor tax morale, and tax knowledge. The government needs to conduct a cooperative compliance approach in taxation policies based on trust and dialogue between taxpayers and the government to improve MSME taxpayer compliance.</p><p><strong>Keywords:</strong> Tax Compliance; Final Income Tax Regulation; Micro; Small; Medium Enterprises.</p>


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.


2021 ◽  
Vol 1 (1) ◽  
pp. 63
Author(s):  
Muhammad Nuryatno Amin ◽  
Deliza Henny ◽  
Windhy Puspitasari

<p align="center"><strong>ABSTRAK</strong></p><p>Tujuan kegiatan pengabdian kepada masyarakan ini adalah agar setelah mengikuti kegiatan para peserta yakni pelaku Usaha Mikro Kecil dan Menengah (UMKM) memiliki kemampuan untuk memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal. </p><p>Metode yang digunakan adalah pelatihan yang meliputi ceramah, diskusi dan tanya jawab, serta latihan soal-soal. Materi pelatihan berupa modul penyusunan laporan keuangan dasar. Peserta pelatihan adalah para pelaku UMKM Jakarta Selatan. Analisis terhadap kegiatan dilakukan dengan memberikan skor terhadap latihan soal-soal yang diberikan kepada para peserta. </p><p>Hasil kegiatan ini menunjukan bahwa pelatihan telah berjalan efektif. Peserta mampu memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal secara cukup memadai. </p><p><strong>Kata Kunci</strong>: Laporan Keuangan, Laporan Laba-Rugi, Laporan Posisi Keuangan, Laporan Perubahan Modal</p><p> </p><p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>The aims of this community service activity are that after its completion the participants consisting of the entrepreneurs of Micro, Small and Medium Enterprises (MSME) should be able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity.  </em></p><p><em>The method used was training that consist of lecturing, discussion and Q-A, and exercises. Training materials were a module of the preparation of basic financial statement. The participants of this training were the entrepreneurs of MSME of South Jakarta. The activity was analyzed by scoring the exercises delivered to the participants. </em></p><p><em>The results shows that the training is effective. Participants are able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity in sufficient matter. </em></p><p><strong><em>Keywords</em></strong><em>: Financial Statements, Profit and Loss Statement, Statement of Financial Position, Statement of Changes in Equity</em><strong><em></em></strong></p><p><em><br /></em></p>


2021 ◽  
Vol 4 (2) ◽  
Author(s):  
Alfi Huurin Iin ◽  
Septrian Jihan Aulia Fistabella ◽  
Adellia Nanda Savira ◽  
Kalvin Edo Wahyudi

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.


2020 ◽  
Vol 4 (1) ◽  
pp. 696
Author(s):  
Nina Setiyawati

ABSTRAKIndustri Kecil Menengah atau Usaha Mikro Kecil dan Menengah (UMKM) di Kota Salatiga sebanyak 1.969 unit usaha dan menyerap 14.647 orang tenaga kerja. Akan tetapi terdapat beberapa hal yang masih perlu ditingkatkan pada UMKM di Kota Salatiga adalah metode promosi, efisiensi serta efektifitas proses bisnis penjualan serta distribusi. Oleh karena itu pada kegiatan Pengabdian Kepada Mayarakat (PKM) dilakukan pembangunan marketplace dengan mitra Dinas Koperasi, Usaha Kecil, dan Menengah (DinkopUKM) Kota Salatiga untuk memberdayakan para pelaku UMKM di Kota Salatiga. Selain itu pada PKM ini juga dilakukan pelatihan kepada para pelaku UMKM se-kota Salatiga terkait penggunaan marketplace yang dibangun. Dari evaluasi kegiatan yang dilakukan dengan metode observasi didapatkan bahwa kemauan para peserta untuk mempelajari dan beradaptasi menggunakan marketplace cukup besar meskipun kebanyakan dari para pelaku UMKM tersebut kurang dalam penguasaan teknologi informasi. Kata kunci: marketplace; UMKM; promosi. ABSTRACTSmall and Medium Industries or Micro, Small and Medium Enterprises (MSMEs) in Salatiga City totaling 1,969 business units and absorbing 14,647 workers. However, there are several things that still need to be improved at MSMEs in Salatiga, namely promotion methods, efficiency and effectiveness of the sales and distribution business processes. Therefore, in the Community Service activity, a marketplace was built with partners from Dinas Koperasi, Usaha Kecil dan Menengah Kota Salatiga (DinkopUKM) to empower MSME subjects in the City of Salatiga. Besides that, this community service also conducted training for MSME subjects throughout the city of Salatiga regarding the use of the marketplace that was built. From the evaluation of activities carried out by the observational method, it was found that the participants' willingness to learn and adapt to using the marketplace was quite large, even though most of the MSME actors were less mastery of information technology. Keywords: marketplace; MSMEs; promotion.


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