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All Journal Jurnal Manajemen dan Organisasi Jurnal Layanan Masyarakat (Journal of Public Service)
Pangesti, Nitami Galih
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Studi Kasus : Upaya Penyelesaian Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK) Atas Kelalaian Penerbitan Faktur Pajak Pertambahan Nilai (PPN) Pertiwi, Ajeng Rachma; Andini, Amelia Pratista; Pangesti, Nitami Galih; Firmandani , Wahyu
Jurnal Manajemen dan Organisasi Vol. 15 No. 3 (2024): Jurnal Manajemen dan Organisasi
Publisher : IPB University

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Abstract

PT M is a developer engaged in property and has been confirmed as a Taxable Entrepreneur (PKP) in 2017. In 2023 PT M received a Request for Explanation of Data and/or Information (SP2DK) from the Tax Service Office (KPP) for indications that tax invoices for the period January - December 2020 had not been reported. This research aims to find out the causes and procedures for resolving the SP2DK obtained by PT M. The method used in this research is a case study with document archive techniques and interviews. This research in testing the validity of qualitative data processing uses the data triangulation method. From the results of this study, it is known that the cause of the issuance of SP2DK is because PT M has not reported tax invoices in the Tax Return (SPT) for the Value Added Tax (VAT) period that has been approved in the e-invoice application. PT M argued that there were concerns about the deadline for uploading tax invoices after the issuance of Director General of Taxes Regulation Number PER 03/PJ/2022. On December 18, 2023, PT M responded to SP2DK in writing to KPP. The resolution of the problem is that PT M has corrected the VAT periodic tax return for unreported tax invoices with a nominal result of underpayment for the January - December 2020 period of Rp 240,776,389.
IMPROVING THE ACCOUNTABILITY OF SMEs IN MALANG CITY: A STRATEGIC STEP TOWARDS GLOBAL COMPETITIVENESS Pangesti, Nitami Galih; Soemarsono, Prinintha Nanda; Eriani, Izmi Dwira
Jurnal Layanan Masyarakat (Journal of Public Services) Vol. 9 No. 2 (2025): JURNAL LAYANAN MASYARAKAT
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/.v9i2.2025.155-165

Abstract

The low level of financial literacy among MSMEs directly impacts poor accountability practices. Without a sufficient understanding of basic accounting concepts, MSMEs struggle to record transactions systematically and accurately. Their ability to prepare comprehensive financial statements is crucial not only for meeting internal requirements but also for enhancing competitiveness on a global scale. To address the issues related to accountability practices, educational efforts on balance sheets, income statements, and the preparation of application-based financial reports are essential. The community service activity titled "Enhancing Accountability of Micro, Small, and Medium Enterprises in Malang City to Support Global Competitiveness" was conducted on Sunday, July 14, 2024, at the Malang Creative Center, involving 22 MSMEs that are members of the Malang Small Traders Association (Paguyuban Seduluran Sak Lawase). This service activity included pre-tests and post-tests, as well as presentations on how to prepare balance sheets and income statements, and an introduction to accounting applications. All participants showed an increase in knowledge, with post-test scores averaging at least 80. These results indicate that participants have grasped how to prepare balance sheets and income statements, demonstrating that the training materials were effective in enhancing participants' knowledge.
Co-Authors Ajeng Rachma Pertiwi, Ajeng Rachma Andini, Amelia Pratista Eriani, Izmi Dwira Soemarsono, Prinintha Nanda Wahyu Firmandani