Socialization of Tax Procedure for Domestic Taxpayers Receiving Income Abroad in Pulau Pinang Malaysia
DOI:
https://doi.org/10.54408/move.v3i3.297Keywords:
Tax ID Number, Income Abroad, Socialization, TaxpayerAbstract
In the era of the global economy, cross-border business activities are widespread, including the urbanisation of citizens abroad, one of which is a member of the Pertubuhan Masyarakat Indonesia (PERMAI) on Penang Island Malaysia both as expatriates, students, entrepreneurs and as a workforce in Malaysia which has an impact on increasing foreign exchange earnings. Specifically, through the Minister of Finance Regulation Number 18 of 2021, the Government of Indonesia has provided direction on how to manage the tax status for domestic taxpayers who work and earn income abroad, or vice versa. However, many taxpayers do not understand their tax status when working and earning income abroad and have the wrong perception that they are at risk of getting a tax bill from the tax authorities in Indonesia, so socialization is needed. This community service activity aims to provide education about tax procedures for Indonesian taxpayers who work and earn income abroad and provide assistance in carrying out procedures according to applicable regulations. This activity was held in Pulau Pinang Malaysia in January 2024 to 75 Indonesians who are domiciled and have income abroad. With the socialization and question and answer method, it was found that all participants did not know the rules and did not understand how the procedure should be before the activity took place. The understanding of the participants increased after the activity, and the majority of participants became vigilant and intended to coordinate with their families in Indonesia regarding their Tax ID Numbers.
Downloads
References
Bangun, B. H. (2023). Strategi dan Kebijakan Penanganan Pandemi COVID-19 oleh Negara-Negara Anggota ASEAN: Dampak Terhadap Hak Pekerja Mogran. Jurnal Pacta Sunt Servanda, 4(1), 50–67. https://www.un.org/en/development/desa/population/migration/data/estimates2/estimates19.asp,
Dhiu, M., & Kusuma, A. J. (2021). Analisis Kebijakan Pemerintah Indonesia Atas Moratorium Tenaga Kerja Indonesia Ke Timur Tengah Pada Tahun 2015. Global Insight Journal, 6(2), 1–18. https://doi.org/10.52447/gij.v6i2.4766
Farida, E. (2020). Kewajiban Negara Indonesia Terhadap Perjanjian Internasional yang telah Diratifikasi (Convention on The Protection of The Rights of All Migrant Workers of Their Families). Administrative Law and Governance Journal, 3(1), 182–191. https://doi.org/10.14710/alj.v3i1.182-191
Herawati, H., Tabroni, R., & Lusiana, S. (2018). the Effectiveness of the Tax Regulation Socialization Strategies on Tax Payers’ Comprehension and Compliance in Implementing Their Tax Obligations. The International Journal of Business Review (The Jobs Review), 1(2), 145–154. https://doi.org/10.17509/tjr.v1i2.12980
Juniansyah, K., Kontesa, E., & Amancik. (2023). The Existence of Indonesian Migrant Worker Placement Agencies in the Consignment Process of Indonesia Migrant Workers. Bengkoelen Justice: Jurnal Ilmi Hukum, 13(1), 117–131. https://doi.org/10.33369/j_bengkoelenjust.v12il.27805
Kusdarini, E., Puspitasari, C. D., Sakti, S. W. K., & Wahyuni, P. M. (2021). The Urgency of Legal Literacy for Indonesian Migrant Workers through Distance Education. Fiat Justisia: Jurnal Ilmu Hukum, 15(4), 399–416. https://doi.org/10.25041/fiatjustisia.v15no4.2317
Maghriby, B., Ramdani, D., & Triharjono, S. (2017). Pelatihan Dan Konsultasi Perpajakan Di Lingkungan Sekolah Tinggi Ilmu Ekonomi (Stie) Ekuitas Bandung. Jurnal Dharma Bhakti Ekuitas, 01(02), 2528–2190.
Prajanti, S. D. W., Rengga, W. D. P., & ... (2023). The Probability of Migrant Workers Becoming Participants of BPJS for Employment. Journal of Economic …, 12(1), 84–91. https://journal.unnes.ac.id/sju/index.php/jeec/article/view/72751%0Ahttps://journal.unnes.ac.id/sju/index.php/jeec/article/view/72751/24942
Rahmi, N., Pohan, C. A., Arimbhi, P., Mansur, M., & Zulkifli, Z. (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 : Jurnal Pengabdian Kepada Masyarakat, 2(2), 152–158. https://doi.org/10.31334/jks.v2i2.738
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), 128–136. www.iiste.org
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.
Tarmidi, D. (2021). Sosialisasi & Pelatihan Penghitungan & Penyetoran Pajak Bagi UMKM. Dinamisia : Jurnal Pengabdian Kepada Masyarakat, 5(3), 1–8. https://doi.org/10.31849/dinamisia.v5i3.4109
Tarmidi, D., Pernamasari, R., Purwaningsih, S., Kusumabrata, I., & Timbul Gultom, H. (2022). Sosialisasi Pajak Penghasilan Dan Risiko Pemeriksaan Pajak Bagi Pelaku Umkm Di Kota Tangerang. Jurnal Abdikaryasakti, 2(2), 97–118. https://doi.org/10.25105/ja.v2i2.13946
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
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Deden Tarmidi, Erna Setiany, Khozaeni Bin Rahmad, Anees Janee Ali
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.