Tax Counseling PP No. 23 of 2018 on UMKM Business Actors in Gunung Gangsir Village, Pasuruan Regency

Authors

  • Alif Faruqi Febri Yanto Universitas Negeri Malang
  • Apriana Rahmawati

DOI:

https://doi.org/10.32815/jpm.v4i2.2001

Keywords:

Counselling, Government regulation, UMKM

Abstract

The aim is for UMKM to understand their tax obligations, namely registering, recording, calculating, depositing and reporting (5M) taxes as well as taking advantage of tax incentives provided by the government for business actors affected by the after Covid-19 pandemic. The incentive given to UMKM players is by reducing the PPh (Final PPh) rate to 0.5% of total turnover, in accordance with Government Regulation (PP) No. 23 of 2018. The method used in this activity is to create a Community Service (PKM) activity by providing online counseling regarding taxation (online system) to UMKM actors in Gunung Gangsir Village, Pasuruan Regency which includes the functions and obligations of taxation as well as a question and answer session. The results of this community service activity increase insight in the field of accounting which focuses on making simple financial reports, and how UMKM calculate their taxes according to tax regulations. Lack of understanding about taxation makes many UMKM ask how to register, record, calculate, pay and report (5M) their taxes.

References

Asnawi, M., & Muslimin, U. R. (2022). Literasi Pajak dan Keuangan: Optimalisasi Peningkatan Kompetensi UMKM di Jayapura. The Community Engagement Journal: The Commen, 5(1), 313–326. https://doi.org/10.52062/thecommen.v5i1.2486

Fitria, P. A., & Supriyono, E. (2019). Pengaruh Pemahaman Peraturan Perpajakan, Persepsi Tarif Pajak, Dan Keadilan Perpajakan Terhadap Kepatuhan Wajib Pajak. EconBank: Journal of Economics and Banking, 1(1), Article 1. https://doi.org/10.35829/econbank.v1i1.7

Gunawan, E., & Pramesti, R. A. (2023). Calculation, Deposit, Reporting and Recording of VAT Accounting With E-Invoice on PT. Cipta Medika Indonesia. Neo Journal of Economy and Social Humanities, 2(3), 177–185. https://doi.org/10.56403/nejesh.v2i3.127

Hasanah, U., Na’im, K., Elyani, E., & Waruwu, K. (2021). Analisis Perbandingan Tax Amnesty Jilid I dan Jilid II (Program Pengungkapan Sukarela) Serta Peluang Keberhasilannya. Owner, 5(2), 706–716. https://doi.org/10.33395/owner.v5i2.565

Kosasih, R., Margianti, E. S., Harmanto, S., Mukodim, D., & Putra, H. D. (2022). Perancangan Sistem Otomatis Transaksi Pembayaran Pada Marketplace UMKM Menggunakan Metode Crawling Horspool. Jurnal Media Informatika Budidarma, 6(4), 2247. https://doi.org/10.30865/mib.v6i4.4803

Marlina, L., & Syahribulan, S. (2021). Peranan Insentif Pajak Yang Di Tanggung Pemerintah (DTP) Di Era Pandemi Covid 19. Economy Deposit Journal (E-DJ), 2. https://doi.org/10.36090/e-dj.v2i2.910

Matnuh, H. (2018). Law as a Tool of Social Engineering. Proceedings of the 1st International Conference on Social Sciences Education - ‘Multicultural Transformation in Education, Social Sciences and Wetland Environment’ (ICSSE 2017). 1st International Conference on Social Sciences Education - ‘Multicultural Transformation in Education, Social Sciences and Wetland Environment’ (ICSSE 2017), Banjarmasin, Indonesia. https://doi.org/10.2991/icsse-17.2018.28

Negara, H. K. S., Purnamasari, D. I., & Universitas Pembangunan Nasional Veteran Yogyakarta Indonesia. (2018). The Influence of Taxation Knowledge and Tax Awareness on Umkm to Taxpayer Compliance in The Special Province of Yogyakarta. Research in Management and Accounting, 1(2), 85–91. https://doi.org/10.33508/rima.v1i2.2594

Nurizzaman, R. (2020). Analisis Kepatuhan Perpajakan Pelaku Usaha Mikro, Kecil, Dan Menengah (Umkm) Di Indonesia: Studi Pada Kota Banjarbaru Kalimantan Selatan. Jurnal Ilmiah Ekonomi Bisnis, 6(2), 176–185. https://doi.org/10.35972/jieb.v6i2.345

Puspanita, I., Mulyanah, M., Pratiwi, R., & Pratama Yuli Arsya, A. (2022). Collecting and Reporting Mechanism Value Added Tax. Journal of Applied Business, Taxation and Economics Research, 2(2), 217–223. https://doi.org/10.54408/jabter.v2i2.150

Putra, A. H., Aswari, A., Arifin, M. Y., & Rina, R. (2018). Quantitative Series: Factors Analysis Effects of Government Regulation Number 46 the Year 2013 For SME’s by Justice, Convenience, and Simplicity of Tax Aspects. Substantive Justice International Journal of Law, 1(2), 65. https://doi.org/10.33096/substantivejustice.v1i2.16

Riskillah, A., Irawan, I., & Rachman, A. A. (2022). Pengaruh Pengetahuan Perpajakan, Kondisi Keuangan dan Lingkungan terhadap Kepatuhan Wajib Pajak UMKM: (Studi Kasus UMKM di Kota Bandar Lampung). Jurnal Ilmiah ESAI, 16(1), 1–14. https://doi.org/10.25181/esai.v16i1.2407

Safrina, N., Soehartono, A., & Noor, A. B. S. (2018). Kajian Dampak Penerapan Pph Final 0,5 % Terhadap Umkm Dalam Rangka Pencapaian Target Penerimaan Pajak Tahun 2018. https://www.semanticscholar.org/paper/Kajian-Dampak-Penerapan-Pph-Final-0%2c5-Terhadap-UMKM-Safrina-Soehartono/0343415ffb3ccf6b5fb1b7bdfbc8ba2178e81809

Silaban, A., Robin, R., Satriawan, B., Irfan, I., Khaddafi, M., Khaddafi, M., & Wibisono, C. (2022). The Influence of Tax Knowledge, Understanding of Tax Regulations, And Implementation Of E-Filling Systems, Towards Msmes Taxpayer Compliance with Tax Socialization as A Moderating Variable (Survey on Umkm Agency Wp Registered at Kpp Pratama Batam Selatan. International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET), 1(12), 787–796. https://doi.org/10.54443/ijset.v1i12.84

Yulia Anggraeni, N., Melinasari, S., & Shiddieqy, H. A. (2022). Analisis Strategi Pemasaran Usaha Mikro Kecil Dan Menengah (Umkm) Nyonya Sambel Kecamatan Pamijahan, Kabupaten Bogor Dalam Perspektif Manajemen Syariah. Sahid Business Journal, 2(01), 118–128. https://doi.org/10.56406/sahidbusinessjournal.v2i01.84

Downloads

Published

2023-11-02

How to Cite

Yanto, A. F. F., & Rahmawati, A. (2023). Tax Counseling PP No. 23 of 2018 on UMKM Business Actors in Gunung Gangsir Village, Pasuruan Regency. Jurnal Pengabdian Masyarakat, 4(2), 546–553. https://doi.org/10.32815/jpm.v4i2.2001

Similar Articles

1 2 3 > >> 

You may also start an advanced similarity search for this article.