Training Final Income Tax Calculation for MSME WITA Jakarta, According to PP 55/2022

Authors

  • Deden Tarmidi Universitas Mercu Buana
  • Waluyo Universitas Mercu Buana
  • Dwi Asih Surjandari Universitas Mercu Buana
  • Noor Hazlina Ahmad University Sains Malaysia

DOI:

https://doi.org/10.54408/move.v2i6.217

Keywords:

Income Tax;, MSME;, Training

Abstract

Limited Human Resources in MSMEs have an impact on the low compliance of MSME Taxes, so socialization activities need to be carried out by the Government as a Regulator, as well as other parties. This community service activity aims to increase the tax literacy of MSME members of WITA Jakarta. This activity was carried out using socialization, practice, mentoring and evaluation methods, from February 2023 to the end of June 2023 in the form of offline, online and hybrid, with 268 participants in total. From this activity, it is known that many participants do not know the rules related to the latest MSME Income Tax, namely Government Regulation Number 55 of 2022, including how to calculate MSME Income Tax. These results make the basis of input for the Government as a regulator or academics in helping to improve MSME tax literacy, or research in analyzing knowledge of MSME Tax rules.

Downloads

Download data is not yet available.

References

Herawati, H., Tabroni, R., & Lusiana, S. (2018). The Effectiveness of the Tax Regulation Socialization on Taxpayers’ Comprehension and Compliance in Implementing Their Tax Obligations. The International Journal of Business Review, 1(2), 131-140.

Maghriby, B., Ramdani, D., & Triharjono, S. (2017). Pelatihan dan Konsultasi Perpajakan di Lingkungan Sekolah Tinggi Ilmu Ekonomi (STIE) Ekuitas Bandung. Jurnal Dharma Bhakti Ekuitas, 1(2), 14-17.

Mintarti, S.U., Ghozali, D.R., Munir, S., & Satrio, Y.D. (2020). Pemberdayaan UMKM Gerabah Melalui Pembentukan Komunitas Pra-Koperasi Di Kabupaten Probolinggo. Dinamisia, 4(1), 26-35. https://doi.org/10.31849/dinamisia.v4i1.3235

Nugraeni, & Susilawati, I. (2020). Pelatihan Pembukuan Kelompok Wanita Tani (KWT) Karya Bunda. Dinamisia, 4(1), 74-79. https://doi.org/10.31849/dinamisia.v4i1.3747

Rahmi, N., Pohan, C.A., Arimbhi, P., Mansur, M., & Zulkifli. (2020). Pelatihan Pembukuan Keuangan Sederhana dalam Rangka Pelaksanaan Kebijakan Pajak yang Baru (PP Nomor: 23/2018) Untuk Pelaku UMKM Naik Kelas di Kota Depok. Jurnal Komunitas, 2(2), 152-158

Samsiah, S., & Lawita, N.F. (2017). Review the Readiness of MSMEs in Indonesia Compliance with Accounting Standars Micro, Small and Medium Enterprise (SAK EMKM). Jurnal Akuntansi & Ekonomika, 7(2), 115-120.

Sarpingah, S., Sormin, F., & Handayani, R. (2017). Influence of Taxation Knowledge and Socialization of Imlementation PP. 46 Year 2013 on Tax Compliance for Certain WPOP Small and Medium Business (UMKM) Owner (Case Study in KPP Pratama Cengkareng, West Jakarta). Research Journal of Finance and Accounting, 8(22), pp. 128-136

Syaputra, R. (2019). Pengaruh Persepsi Wajib Pajak atas Penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Usaha Mikro, Kecil, dan Menengah dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi. Jurnal Magister Akuntansi Trisakti, 6(2), 121-144. http://dx.doi.org/10.25105/jmat.v6i2.5560

Tarmidi, D., Solihati, G.P., Suryati, A., & Sari, P.N. (2021). Sosialisasi & Pelatihan Penghitungan & Penyetoran Pajak UMKM. DINAMISIA: Jurnal Pengabdian Kepada Masyarakat, 5(3), 552-559. https://doi.org/10.31849/dinamisia.v5i3.4109

Tarmidi, D., Pernamasari, R., Purwaningsih, S., Kusumabrata, I., & Gultom, H.T. (2022). Sosialisasi Pajak Penghasilan dan Risiko Pemeriksaan Pajak Bagi Pelaku UMKM Di Kota Tangerang. Jurnal Abdikaryasakti, 2(2), 91-112. http://dx.doi.org/10.25105/ja.v2i2.13946

Downloads

Published

2023-07-03

How to Cite

Tarmidi, D., Waluyo, W., Asih Surjandari, D., & Hazlina Ahmad, N. (2023). Training Final Income Tax Calculation for MSME WITA Jakarta, According to PP 55/2022. MOVE: Journal of Community Service and Engagement, 2(6), 191–197. https://doi.org/10.54408/move.v2i6.217

Issue

Section

Articles