scholarly journals Pandemi Covid 19: Pelatihan Pajak bagi UMKM

2021 ◽  
Vol 2 (2) ◽  
pp. 117
Author(s):  
Amelia Sandra ◽  
Rizka Indri Arfiant ◽  
Prima Apriwenni ◽  
Hanif Hanif
Keyword(s):  
Community Service ◽  
Tax Incentives ◽  
Economic Conditions ◽  
Non Profit ◽  
Single Entry ◽  
The Government

The Covid-19 Pandemic has made economic conditions in Indonesia, including MSME players,<br />seriously worsened. The government has made many policies to ease the burden on MSMEs, one of<br />which is providing incentives in the field of taxation. There are still many MSME players who do not<br />take advantage of the incentives provided. The obstacles they face are the lack of socialization and<br />their ignorance of using these facilities. For this reason, the community service team of Institut Bisnis<br />dan Informatika Kwik Kian Gie collaborates with the OperBisnis organization to assist in introducing<br />simple accounting and utilizing tax incentives for MSMEs during the Covid-19 pandemic. The targets<br />in this activity are MSME entrepreneurs assisted by the non-profit organization OperBisnis, who<br />foster more than 50 UMKM entrepreneurs spread across Jabodetabek, Bandung, and Medan. The<br />solution for MSMEs that have not done bookkeeping is expected to use a single entry system by<br />recording cash receipts and payments so that they can take advantage of government tax incentives.

Arbitrary Detention: A Challenge Faced by Muslim Minority in India

2018 ◽  
Vol 6 (3) ◽  
pp. 175-179
Author(s):  
Aijaz A. Turrey
Keyword(s):  
Human Rights ◽  
Total Population ◽  
Economic Conditions ◽  
Minority Communities ◽  
Religious Minority ◽  
Non Profit ◽  
Muslim Minority ◽  
The Government ◽  
Fact Finding ◽  
Effective Use

Muslims form the largest religious minority in India. Census of India 2011 registered about 14.4 per cent of India’s total population as Muslims. Being minority Muslims are one of the weaker sections of society and the most oppressed ones. Majority of the Muslims especially youth are going through distress and trauma of terrorism tags. Muslims are the prime targets of anti-national activities and often jailed and killed in fake encounters. They are the most suffered section of the society and a little is being done for their upliftment. An attempt has been made to analyse the condition of the Muslim minority in India in the present democratic scenario. The study mainly focused on the consequences of false charges and fake encounters on the socio-economic conditions of Muslims and their families in India. The study is actually an investigation in some thrust areas in which Muslim section of the society is being demoralized deeply in India. The government of India established The Ministry of Minority Affairs on 29th January 2006 to look after the issues of minority communities and suggest development frameworks for their benefit. The 2017 World Report of the Human Rights Watch[1] also finds India as the violator of human rights with respect to freedom and treatment of minorities.[1] Human Rights Watch is a non-profit, non-governmental human rights organization, known for its accurate fact-finding, impartial reporting, effective use of media, and targeted advocacy.

scholarly journals Dinamika Perguruan Tinggi Nusantara Di Tengah Arus Ekspansi Pendidikan Tinggi Global

2019 ◽  
Vol 2 (1) ◽  
pp. 46-69
Author(s):  
Yohan Yohan
Keyword(s):  
Higher Education ◽  
Community Service ◽  
Global Education ◽  
National Development ◽  
Academic Community ◽  
Non Profit ◽  
The People ◽  
The Common ◽  
The Government ◽  
Foreign Universities

The expansion of global higher education is convincingly beginning to seep into higher education connections in Indonesia. Foreign universities access into Indonesia will be a kind of ‘contestational’ and ‘exotic’ journey heavenly for business profits of ‘global education capitalists’ networks which mainly focus on two main objectives: ‘teaching’ and ‘research’. On the contrary, it becomes a momentum for us to stimulate the development of domestic campuses in order to be more dynamic in welcoming opportunities and challenges to create and innovate relevantly to the demands and the needs of the people of Republic of Indonesia through solid coordinations and supervisions in encouraging and accelerating national development through the sense of Nusantara characters. Sooner or later, the expansive academic infiltration of global higher education is beginning to drive our higher educations to compete among the superiors. Thus, the government of Republic of Indonesia has to endorse the capability, credibility and accountability of higher education institutions through the common sense on the basic values of higher education as non-profit organization being mandated by our national constitutions and laws in intensifying community service and welfare. Make everything closer to the community, not by adopting randomly all commercial motives of global higher education which are capitalist and liberal sensed. To sum up, a set of pro-public rules, controls and policies must be strategically prepared with adequate supports based on scientific truths, benefits, reasonings, justice, virtue, affordability, honesty, sustainability, and religious responsibilities and social diversities.   Keywords: Dynamics, Tri Dharma, Academic Community, Motivation and Academic Expansion, and Globalization of Higher Education Abstrak Perluasan pendidikan tinggi global secara meyakinkan mulai meresap ke dalam koneksi pendidikan tinggi di Indonesia. Akses universitas asing ke Indonesia akan menjadi semacam perjalanan 'kontroversial' dan 'eksotis' surgawi untuk keuntungan bisnis dari 'jaringan kapitalis pendidikan global' yang terutama berfokus pada dua tujuan utama: 'mengajar' dan 'penelitian'. Sebaliknya, itu menjadi momentum bagi kita untuk merangsang pengembangan kampus dalam negeri agar lebih dinamis dalam menyambut peluang dan tantangan untuk menciptakan dan berinovasi secara relevan dengan tuntutan dan kebutuhan masyarakat Republik Indonesia melalui koordinasi yang solid dan pengawasan dalam mendorong dan mempercepat pembangunan nasional melalui rasa karakter Nusantara. Cepat atau lambat, infiltrasi akademik yang luas dari pendidikan tinggi global mulai mendorong pendidikan tinggi kita untuk bersaing di antara para atasan. Dengan demikian, pemerintah Republik Indonesia harus mengesahkan kemampuan, kredibilitas dan akuntabilitas lembaga pendidikan tinggi melalui akal sehat pada nilai-nilai dasar pendidikan tinggi sebagai organisasi nirlaba yang diamanatkan oleh konstitusi dan undang-undang nasional kita dalam mengintensifkan pelayanan masyarakat dan kesejahteraan. Jadikan segalanya lebih dekat dengan komunitas, bukan dengan mengadopsi secara acak semua motif komersial pendidikan tinggi global yang bersifat kapitalis dan liberal. Singkatnya, seperangkat aturan, kontrol, dan kebijakan pro-publik harus dipersiapkan secara strategis dengan dukungan yang memadai berdasarkan pada kebenaran ilmiah, manfaat, pertimbangan, keadilan, kebajikan, keterjangkauan, kejujuran, keberlanjutan, dan tanggung jawab agama dan keragaman sosial.

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
Keyword(s):  
Community Service ◽  
Income Tax ◽  
Small And Medium Enterprises ◽  
Tax Incentives ◽  
Additional Information ◽  
Incentive Program ◽  
Tax Incentive ◽  
Service Activity ◽  
The Government ◽  
Medium Enterprises

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.

scholarly journals PELATIHAN MANAJEMEN WIRAUSAHA DAUR ULANG LIMBAH KAIN DI KAMPUNG LEUWIHALANG KELURAHAN SUKAMANAH KECAMATAN CIPEDES KOTA TASIKMALAYA

2019 ◽  
Vol 2 (2) ◽  
pp. 62
Author(s):  
Yus Darusman ◽  
Mumu Mumu ◽  
Ahmad Hamdan Hamdan
Keyword(s):  
Community Service ◽  
Community Education ◽  
General Purpose ◽  
Economic Conditions ◽  
School Of Education ◽  
Study Program ◽  
Entrepreneurial Management ◽  
Education Study ◽  
The Government

ABSTRAKTujuan umum pelaksanaan pengabdian pada masyarakat ini adalah untuk meningkatkan kemampuan dalam manajemen berwirausaha para pengusaha dan karyawan daur ulang limbah agar dapat meningkatkan kualitas wirausaha yang dijalankan. Permasalahan yang ditemui pada masayrakat yaitu kurangnya pengetahuan para pengusaha danpekerja tentang manajemen wirausaha, sehingga kondisi ekonomi yang terjadi pada masyarakat tidak berkembang signifikan. Masyarakat juga perlu adanya peningkatan keterampilan yang berkelanjutan agar dapat lebih berdaya saing melihat pangsa pasar dan pengembangan produk yang dimilikinya. Program pengabdian ini bermitra dengan LKP Yuwita dan pemerintah serta pengusaha setempat dalam rangka mendorong masyarakatnya menjadi daerah yang memiliki ciri khasnya tersendiri. Tim pelaksana dalam kegiatan pengabdian pada masyarakat ini berasal dari Perguruan Tinggi dari staf pengajar Pendidikan Luar Sekolah UNSIL 3 orang sebagai bagian dari bidang kepakaran Pendidikan Kemasyarakatan Nonformal dan Informal sebagai narasumber. ABSTRACTThe general purpose of implementing community service is to improve the ability in entrepreneurial management of entrepreneurs and employees to recycle waste to improve the quality of the entrepreneurship that they run. Problems encountered in the community are a lack of knowledge of entrepreneurs and workers about entrepreneurial management so that the economic conditions that occur in society do not develop significantly. The community also needs a continuous improvement of skills to be more competitive given market share and product development. This service program is partnering with LKP Yuwita and the government and local entrepreneurs to encourage their communities to become regions that have their characteristics. The implementing team in the community service activities came from the Siliwangi University School of Education study program as many as three people who are part of the field of expertise in Non-formal and Informal Community Education as resource persons

scholarly journals Analysis of Income Tax Incentives (PPh) during the Covid-19 Pandemic in Indonesia

2021 ◽  
Vol 1 (1) ◽  
Author(s):  
Albert Lodewyk Sentosa Siahaan
Keyword(s):  
Economic Impact ◽  
Income Tax ◽  
Tax Incentives ◽  
Economic Conditions ◽  
Indonesian Government ◽  
The Government ◽  
The Impact

<em><span lang="IN">The Covid-19 pandemic since the beginning of 2020 has had a major impact on Indonesia's economic conditions. Due to the effects of the Covid-19 Pandemic, not a few companies have laid off or laid off their employees. In these circumstances, many people will no longer have income or have reduced income. Reduced income and the impact of the Covid-19 Pandemic on the economy greatly affected taxation, one of which was Income Tax (PPh). Income Tax (PPh) is a tax imposed on income received or earned by individual taxpayers or corporate taxpayers in one tax year. Therefore, the Indonesian government has implemented tax incentives for taxpayers affected by Covid-19. The government provides tax incentives with the aim of reducing the economic impact of the Covid-19 pandemic</span></em>

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
Keyword(s):  
Community Service ◽  
Income Tax ◽  
Government Regulation ◽  
Tax Incentives ◽  
City Government ◽  
Gross Income ◽  
The Government ◽  
Total Turnover ◽  
The City

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.

Capital californiano, necesidad presupuestal y cambio político: Juan Temple y el arrendamiento de la Casa de Moneda de México, 1827–1857

2019 ◽  
Vol 35 (3) ◽  
pp. 327-351
Author(s):  
Omar Velasco Herrera
Keyword(s):  
United States ◽  
Nineteenth Century ◽  
Mexico City ◽  
Economic Conditions ◽  
The Political ◽  
Las Casas ◽  
Siglo Xix ◽  
The Government

Durante la primera mitad del siglo xix, las necesidades presupuestales del erario mexicano obligaron al gobierno a recurrir al endeudamiento y al arrendamiento de algunas de las casas de moneda más importantes del país. Este artículo examina las condiciones políticas y económicas que hicieron posible el relevo del capital británico por el estadounidense—en estricto sentido, californiano—como arrendatario de la Casa de Moneda de México en 1857. Asimismo, explora el desarrollo empresarial de Juan Temple para explicar la coyuntura política que hizo posible su llegada, y la de sus descendientes, a la administración de la ceca de la capital mexicana. During the first half of the nineteenth century, the budgetary needs of the Mexican treasury forced the government to resort to borrowing and leasing some of the most important mints in the country. This article examines the political and economic conditions that allowed for the replacement of British capital by United States capital—specifically, Californian—as the lessee of the Mexican National Mint in 1857. It also explores the development of Juan Temple’s entrepreneurship to explain the political circumstances that facilitated his admission, and that of his descendants, into the administration of the National Mint in Mexico City.

Dampak Insentif Pajak Perumahan Terhadap Potensi Penerimaan Pajak Negara Dan Peningkatan Pendapatan Masyarakat : Kasus Provinsi Papua

2016 ◽  
Vol 1 (1) ◽  
pp. 13-22
Author(s):  
Towaf Totok Irawan
Keyword(s):  
Low Income ◽  
House Prices ◽  
Tax Incentives ◽  
High Price ◽  
Short Term ◽  
Primary Input ◽  
State Revenue ◽  
Long Run ◽  
The Government ◽  
The Impact

Until now the government and private sector have not been able to address the backlog of 13.5 million housing units for ownership status and 7.6 million units for residential status. The high price of land has led to the high price of the house so that low-income communities (MBR) is not able to reach out to make a home purchase. In addition to the high price of land, tax factors also contribute to the high price of the house. The government plans to issue a policy for the provision of tax incentives, ie abolish VAT on home-forming material transaction. This policy is expected to house prices become cheaper, so the demand for housing increases, and encourage the relevant sectors to intensify its role in the construction of houses. It is expected to replace the lost tax potential and increase incomes. Analysis of the impact of tax incentives housing to potential state revenue and an increase in people's income, especially in Papua province is using the table IO because in addition to looking at the role each sector can also see the impact on taxes (income tax 21 Pph 25 Pph, VAT), and incomes (wage). Although in the short-term impact is still small, but very rewarding in the long run. Keywords: Backlog, Gross Input, Primary Input, Intermediate Input

Book Review: Promoting Community Renewal through Civic Literacy and Service Learning

NASPA Journal ◽  
1997 ◽  
Vol 34 (3) ◽  
Author(s):  
Michael H. Persons ◽  
David Lisman
Keyword(s):  
Service Learning ◽  
Community Service ◽  
Social Problems ◽  
Community Renewal ◽  
Academic Instruction ◽  
The Family ◽  
The Government ◽  
Civic Literacy

This is an optimistic, and useful, book written at a pessimistic time. In an era when the nation faces many social problems - including alienation from the government and work, the fragmentation of the family, and an expanding materialism - this book promoting civic literacy approaches to service learning and seeks to help educators in their efforts to redefine the role of civics in contemporary society. The civic literacy approach to service learning is defined as pedagogy that combines community service and academic instruction and that focuses on critical, reflective thinking and civic responsiblity. The editors challenge community colleges to act as catalysts for a national movement of community renewal, suggesting that they may be our best hope for finding ways to solve our social problems.

Edukasi Pemanfaatan Bit Merah (Beta Vulgaris L) Untuk Pencegahan Anemia Pada Ibu Hamil

2021 ◽  
Vol 4 (4) ◽  
pp. 779-786
Author(s):  
Dewita Dewita ◽  
Henniwati Henniwati ◽  
Fazdria Fazdria
Keyword(s):  
Pregnant Women ◽  
Beta Vulgaris ◽  
Community Service ◽  
Normal Development ◽  
Circulatory System ◽  
High Water ◽  
Economic Conditions ◽  
High Water Content ◽  
Questions And Answers ◽  
Post Test

ABSTRAK  Anemia dapat disebabkan oleh berbagai hal. Penyebab utama anemia pada kehamilan adalah defisiensi besi kemudian diikuti oleh defisiensi folat. WHO memperkirakan angka kejadian anemia sekitar 42 % terjadi pada ibu hamil dengan kondisi ekonomi menengah kebawah. Bit merah (Beta vulgaris L)  mengandung vitamin A, B, dan C dengan kadar air yang tinggi. Bit merah juga mengandung zat besi, kalsium dan fosfor yang bekerja dengan merangsang sistem peredaran darah dan membantu membangun sel darah merah karena kandunga asam folat dan B12 dalam Bit Merah adalah kunci penting dalam metabolisme seluler dan dibutuhkan dalam perkembangan normal eritrosit. Tujuan pengabdian adalah dapat memberikan edukasi pada ibu hamil tentang pemanfaatan Bit merah (Beta vulgaris L) dapat meningkatkan kadar hemoglobin di Desa Sungai Pauh Kecamatan Langsa Barat. Bentuk kegiatan yang digunakan dalam pengabdian masyarakat adalah metode penyuluhan dengan ceramah dan tanya jawab, dengan mengukur pengetahuan dilakukan pre dan post test. Kesimpulan adanya peningkatan pengetahuan setelah diberikan edukasi pada ibu hamil. Kata Kunci: Bit Merah, Anemia, Ibu hamil.  ABSTRACT Anemia can be caused by many things. The main cause of anemia in pregnancy is iron deficiency followed by folate deficiency. WHO estimates that the incidence of anemia around 42% occurs in pregnant women with middle to lower economic conditions. Beetroot (Beta vulgaris L) contains vitamins A, B, and C with high water content. Beetroot also contains iron, calcium, and phosphorus which work by stimulating the circulatory system and helping build red blood cells because the folic acid and B12 content in red beets are important keys in cellular metabolism and are needed in the normal development of erythrocytes. The purpose of this service is to provide education to pregnant women about the use of beetroot (Beta vulgaris L) to increase hemoglobin levels in Sungai Pauh village, Kota Langsa Barat district. The form of activity used in community service is the method of extension with lectures and questions and answers, by measuring knowledge conducted pre and post-test. The conclusion is that there is an increase in knowledge after being given education to pregnant women. Keywords: Beetroot, Anemia, pregnant women

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