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All Journal AMMA : Jurnal Pengabdian Masyarakat PEDAMAS (Pengabdian Kepada Masyarakat)
Susanna Hartanto
Unika Widya Mandala
Humanities Chemistry Economics, Econometrics & Finance Education Energy Engineering Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Social Sciences

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SOCIALIZATION OF MINISTRY OF FINANCE REGULATION No. 51 & 52 YEAR 2025 ABOUT GOLD TAX IN SURABAYA Susanna Hartanto
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 4 No. 01 (2026): JANUARI 2026
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

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Minister of Finance Regulation Number 51 of 2025 regulates the collection of Article 22 Income Tax related to payments for the delivery of goods and activities in the import sector and other business activities. This regulation is an improvement on the previous provisions in Minister of Finance Regulation Number 81 of 2024. In addition to regulating the Article 22 Income Tax aspects of bullion business activities in the form of trading (bullion trading), by considering the principles of fairness and equality of treatment and providing administrative convenience, Minister of Finance Regulation 51 of 2025 also stipulates that purchases of gold bullion through imports or domestic purchases are subject to a uniform Article 22 Income Tax rate of 0.25%. Minister of Finance Regulation Number 52 of 2025 also reaffirms that the collection of Article 22 Income Tax is not carried out on the sale of gold bullion by gold jewelry and/or bullion entrepreneurs to certain parties. The parties exempted from the tax collection include: first, end consumers. Second, Taxpayers subject to final Income Tax. Third, Taxpayers who have a certificate of exemption from Article 22 Income Tax collection. Although there are legal regulations governing it, until now there are still many retail gold business actors in Surabaya who do not understand the tax on gold. This community service activity aims to provide material to retail gold business actors regarding the aspects of gold tax. The approach method used is  lecture and question and answer method. The target output of this community service activity is the implementation of legal counseling activities for retail gold business actors in Surabaya, and the results of this activity can be published through a community service journal.
Pelatihan Peraturan Pemerintah No 20/2026 Untuk Wajib Pajak Orang Pribadi Dan Usaha Kecil Dan Menengah Susanna Hartanto
AMMA : Jurnal Pengabdian Masyarakat Vol. 5 No. 7 : Agustus (2026): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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This tax training aims to improve tax knowledge and understanding for individual taxpayers and small and medium enterprises. This activity was motivated by the situation where many small and medium enterprises in the East Java I Directorate General of Taxes area still do not understand and apply the latest tax regulations correctly and completely, namely Government Regulation Number 20 of 2026 concerning Amendments to Government Regulation Number 55 of 2022 concerning Adjustments in the Income Tax Sector. This training explains how to impose income tax on business income received or obtained by individual taxpayers and corporate entities in the form of sole proprietorships and cooperatives that have a certain gross income. The training activity was conducted online, and training materials were provided to participants in PowerPoint format. The methods used in implementing this activity consisted of preparation, implementation, and evaluation. Pre- and post-tests were conducted to determine the increase in knowledge and understanding of webinar participants. Overall, taxpayers who are individuals and small and medium enterprises felt helped in gaining knowledge and understanding of the latest tax regulations and were able to apply the latest regulations in paying income tax and reporting Income Tax Return (SPT) correctly and completely. 
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