scholarly journals Sosialisasi Perpajakan Pada Pelaku Usaha UMKM Di Kota Cimahi

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.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Paul Kariuki ◽  
Maria Lauda Goyayi ◽  
Lizzy Oluwatoyin Ofusori

Purpose This paper aims to examine the role of electronic governance (e-governance) in enabling asylum seekers’ access to public services in the city of Durban, South Africa. Because of COVID-19, the government scaled down its operations, limiting access to public services, including among migrants. Design/methodology/approach Because of COVID-19-related restrictions, a systematic review was conducted of the relevant academic literature as well as the information portals of relevant government departments, municipalities and research reports on migration and refugees in South Africa. A total of 320 peer-reviewed research articles were identified. These were filtered and 68 relevant articles were selected. Findings The study found that asylum seekers have limited access to public services via information communication technology-enabled mechanisms. Whilst the city government has embraced e-governance, it is still in its nascent stages. Research limitations/implications This study was limited to a desktop one because of COVID-19 restrictions and it focused exclusively on asylum seekers. Therefore, its findings can only be generalised to this category of people. Practical implications Future studies on this subject should gather data from all categories of migrants to gain in-depth perspectives. Social implications All spheres of governance in South Africa should recognise asylum seekers as a constituency that deserves access to public services. E-governance can facilitate easier access to these services, and policies need to be aligned with this reality. Originality/value This study examined the efficacy of e-governance in enabling access to government services by asylum seekers during COVID-19. To the best of the authors’ knowledge, no other study on this subject was conducted during this period.


2020 ◽  
Vol 9 (2) ◽  
pp. 146
Author(s):  
Wahdania Suardi ◽  
Suswanta Suswanta

This study aims to describe the role of the government-private and role of the government-NGO coalition in Green Open Space Based Urban Governance in Makassar City. This type of research is qualitative, research conducted to systematically search for and compile all data obtained, both interview data, field notes and other data that support research. The results of this study indicate that the confidence of the private / private sector in the city government green open space policy is still low because the government's political will problem is that it does not involve all components in the private sector. One of the strategies is optimizing planters in RTR in strategic areas such as in the Untia region. The strategy that is pressed on the private sector is segmentation of activities that can increase green open space. Decisions taken by the private or private sector are based on the mission of the organization itself which has environmental concerns as outlined through CSR programs, the program is not intervened by the city government. Although there have been Regional Regulations Number 3 of 2014 concerning the arrangement and management of green open spaces but not yet assessed WALHI has provided significant progress for the addition of RTH in Makassar Penelitian ini bertujuan untuk mendeskripsikan peran koalisi pemerintah-swasta dan peran koalisi pemerintah-LSM Dalam Tata Kelola Perkotaan Berbasis Ruang Terbuka Hijau (RTH) di Kota Makassar. Jenis penelitian ini adalah kualitatif, penelitian yang dilakukan untuk mencari dan menyusun secara sistematis seluruh data yang diperoleh baik itu data hasil wawancara, catatan lapangan dan data-data lain yang sifatnya menunjang penelitian. Hasil penelitian ini menunjukkan bahwa keyakinan sektor swasta/privat terhadap kebijakan RTH pemerintah kota masih rendah karena persoalan political will dari pemerintah yang kurang melibatkan seluruh komponen pada sektor swasta. Salah satu strateginya adalah optimalisasi penanam pada RTR Kawasan strategis seperti di Kawasan Untia. Strategi yang ditekan pada pihak swasta adalah segmentasi pada kegiatan yang dapat meningkatkan ruang terbuka hijau. Keputusan yang diambil sektor privat atau swasta adalah berdasarkan misi dari organisasi itu sendiri yang memiliki kepedulian terhadap lingkungan yang dituangkan melalui program CSR, program tersebut tidak mendapat intervensi oleh pemerintah kota. Meskipun telah ada Peraturan Daerah Nomor 3 Tahun 2014 tentang penataan dan pengelolaan ruang terbuka hijau namun belum dinilai WALHI memberikan kemajuan berarti bagi penambahan RTH di Kota Makassar


2020 ◽  
Vol 1 (1) ◽  
pp. 43-56
Author(s):  
Sherly Melinda ◽  
Delly Maulana ◽  
Fikri Habibi

This study discusses how the Serang City Square as a public open space is abused by prostitution as a place for approval of prostitution transactions. These conditions make the City Government of Serang do various ways to allow the condition of the City Square of Serang which has been abused by parties related to prostitution. When the government has not been able to deal with the problem of prostitution itself, then to facilitate the handling of prostitution, the government collaborates with other parties, namely Islamic Organizations that are considered capable of assisting the City Government of Serang in eradicating prostitution in Serang City Square. However, at the time of the collaboration between the Serang City Government and the Islamic Organizations, it had not been running optimally because there were some collaborations between one of them which was not going well with good communication between the best institutions and the Islamic Organizations in eradicating prostitution. This is because the government considers that Islamic Organizations do not have the authority to eradicate prostitution. Indeed, the role of Islamic Organizations is only as a companion and to remind the government.


2018 ◽  
Vol 17 (1) ◽  
pp. 146
Author(s):  
N.L. Supadmi ◽  
I.D.G.D. Suputra ◽  
K. Budiartha ◽  
N.L.S. Widhiyani

Community service activities aims to provide training to the taxpayer MSMEs, to be able to calculate the taxpayable correctly according to government regulation number 46 year 2013. The target of this service is toprovide training in 10 Taxpayers (MSMEs) in the city of Denpasar. Outcomes after this devotion completedTaxpayer (MSMEs) can measure, calculate, deposit and report their own tax obligations properly. Themethod of implementation service activities is carried out to provide training how to calculate the tax payableon the spot-face with the business activities of their respective owners SMEs. Results Community serviceactivities of four (4) taxpayer SMEs using the services of a tax consultant to carry out tax obligations, four(4) did not do his tax liability on the grounds they do not know and no strikes to pay taxes, and two (2)MSMEs do their own tax liability , but did not follow the government regulation number 46 in 2013 reasondoes not know the new rules.


Author(s):  
Dedy Kunhadi ◽  
Badriyah Badriyah ◽  
Yayah Atmajawati

Surabaya is one of the cities in Indonesia that has problems on garbage. In handling the garbage, the city government of Surabaya issued a large enough budget to transport the waste to the landfill (TPA). This can be reduced if the waste from the source can be managed properly. Lack of public awareness in RT. 019, RW. 04 Kelurahan Wonokromo Surabaya City in managing household waste, it can be seen from the community disposing of waste is not sorted and do not know how to recycle the waste. By recycling waste into compost, in addition to helping the government in reducing the waste can also green the environment with the resulting compost fertilizer. Community service is done to members of the PKK in RT. 019, RW. 04, Wonokromo urban village of Surabaya, and implemented on April 1 -November 31, 2015. The method used in community service is counseling and training in managing household waste. The result of community service is that most PKK members can sort waste and manage their household waste into compost, and the community environment becomes green from the resulting compost.


2020 ◽  
Vol 3 (1) ◽  
pp. 616-624
Author(s):  
Mochammad Bisma Imanda ◽  
Rusdarti Rusdarti

The purpose of this study is to describe the condition of street vendors in the city of Semarang Tlogosari; describe and analyze the policy of the City Government, the role of the function of the actors involved, implementation and efforts aimed at addressing the causes of the inefective of the relocation program Tlogosari street vendors in the area of Semarang. The method used is descriptive analysis with qualitative approach. The data used in the research is a secondary data. The population in this study consisted of 21 keyperson consisting of elements of Semarang City Market Agency, Chief Tlogosari Kulon village, Semarang municipal police and street vendors in the area Tlogosari. The results showed that the condition of street vendors located in the area of Semarang has Tlogosari displacement relocation traders to place, but in relocating the government does not hold a follow-up in preparing the infrastructure and facilities. The role of the function of the actors involved in the relocation of street vendors in the program Tlogosari namely the Semarang City Market Agency and the municipal police personnel Semarang. Factors that cause the inefective of the relocation program of street vendors in the city of Semarang Tlogosari them is a culture of street vendors who keep returning despite being moved, PKL reluctantly relocated to Taman Suryokusumo, and street vendors were difficult to set or disciplined. And last effort in addressing the causes of the inefective of the relocation program PKL among other actions determine the place / location for street vendors selling. City government falls directly approached PKL to speak and to deliberate. Tujuan penelitian ini adalah untuk mendiskripsikan kondisi Pedagang Kaki Lima (PKL) di kawasan Tlogosari Kota Semarang; mendiskripsikan dan menganalisis kebijakan Pemerintah Kota, peran fungsi aktor yang terlibat, Implementasi dan upaya yang dilakukan dalam mengatasi kurang efktifnya program relokasi PKL di kawasan Tlogosari Kota Semarang. Metode penelitian yang digunakan adalah analisis deskriptif dengan pendekatan kualitatif. Data yang digunakan dalam penelitian berupa data skunder. Populasi dalam penelitian ini terdiri dari 21 keyperson yang terdiri dari unsur Dinas Pasar Kota Semarang, Kepala Kelurahan Tlogosari Kulon, Satpol PP Kota Semarang dan PKL di kawasan Tlogosari. Hasil penelitian menunjukkan bahwa Kondisi PKL yang berlokasi di kawasan Tlogosari Kota Semarang telah dilakukan pemindahan pedagang ke tempat relokasi, namun dalam melakukan relokasi pemerintah tidak mengadakan tindak lanjut dalam menyiapkan sarana dan prasarana. Peran fungsi aktor yang terlibat dalam program relokasi PKL di kawasan Tlogosari yaitu pihak Dinas Pasar Kota Semarang serta para personil Satpol PP Kota Semarang. Faktor program relokasi yang berjalan kurang baik PKL di kawasan Tlogosari Kota Semarang diantaranya adalah budaya PKL yang selalu kembali meskipun sudah dipindah, PKL enggan di relokasi ke Taman Suryokusumo, dan PKL yang sulit ditata atau ditertibkan. Dan terakhir upaya dalam mengatasi berjalan kurang baiknya program relokasi PKL antara lain melakukan tindakan menentukan tempat/lokasi berjualan bagi PKL. Pemerintah Kota terjun langsung mendekati PKL untuk berbicara dan melakukan musyawarah.


Jurnal Akta ◽  
2017 ◽  
Vol 4 (2) ◽  
pp. 158
Author(s):  
Yunianto Wahyu Sadewa ◽  
Jawade Hafidz

Submission of location permit is required in the provision of social facilities and public facilities. Licensing is a unified process in the housing that is from the beginning to the management stage. The research that the author did in the city of Semarang, Central Java province. The research method applied in this research is the sociological juridical approach.The results of this study are: The role of PPAT has not been directly due to the formation of regulations from the central government and in the city of Semarang has not involved PPAT in the formation of Regional Regulations Semarang City. Factors affecting PPAT in the delivery of public facilities (fasum) and social facilities (fasos) to the Government of Semarang City, the pre-transaction stage where the developer must already have all the relevant licensing in the pre-transaction process until after / after the transaction developer must providing all social facilities and social facilities as promised during the first bidding process. Legal consequences with future PPAT role is expected to provide infrastructure and facilities from initial procurement to delivery based on the principles of openness, accountability, legal certainty, written warning. Suggestion from this research is for PPAT should the process of procurement and management of public facility (fasum) and social facility (fasos) is arranged pursuant to agreement of sale and purchase agreement (PPJB), for Government of Fasum and Fasos which have finished development process should be submitted from the developer to Government so that the responsibility for the management of public facilities and fasos is in the government, and for the National Land Agency (BPN), there must be a harmonious relationship between PPAT and the Land Office as an equal partner.Keywords: Role of PPAT, Submission of Social Facility, Semarang City Government


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.


2017 ◽  
Vol 15 (2) ◽  
pp. 96
Author(s):  
Rahmi Sri Ramadhani ◽  
Baiq Anggun Hilendri L ◽  
Lalu Takdir Jumaidi

The Government has issued Government Regulation No. 46 Year 2013 regarding Income Tax on Income from Business or Obtained Received Tax Payer. This government regulation set Income Tax (VAT), which shall be final on income received or accrued by the taxpayer with a gross turnover of certain restrictions. Consideration of the Government for the imposition of income tax at the rate of 1% of the circulation of business every month and final of MSMEs as stated in the explanation of the general PP 46 in 2013 is simplicity in tax collection, reduced administrative burden for both the taxpayer and the Directorate General of Taxation, and with regard to economic development and monetary. Imposition of final income tax means that after payment of income tax of 1% calculated on the gross income each month, the tax liability on such income has been considered complete and final. Judging from the concept of fairness in taxation (equity principle), the imposition of final income is not in accordance with justice because it does not reflect the ability to pay. This study aimed to determine the perception of MSMEs in West Lombok district Banyumulek related to the final income tax. The results showed that the imposition of final income tax rate of 1% of gross income tax authorities which are intended to facilitate the taxpayers in calculating the tax to be paid has not been fully accepted by the taxpayer SMEs Sentra pottery industry in Banyumulek. For them, the imposition of final income tax rate of 1% of gross turnover is only prioritize on the ease of taxpayers to calculate the tax payable, regardless of the side of fairness for taxpayers, since each taxpayer has a different number of dependents. Keywords: income tax (VAT), SMEs, 1% final rate.


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.


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