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All Journal Jurnal Akuntansi Multiparadigma JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Proaksi Reviu Akuntansi dan Bisnis Indonesia Intervensi Komunitas: Jurnal Pengabdian Masyarakat Quantitative Economics and Management Studies Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Abdi Masyarakat Indonesia Jurnal Multidisiplin Madani (MUDIMA) Jurnal Masyarakat Indonesia Review of Applied Accounting Research Jurnal Manajemen dan Pemasaran Jasa Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Lestari Adhi Widyowati
Institut Teknologi Bisnis Ahmad Dahlan Jakarta
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences

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Journal : Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat

 1 
Sosialisasi dan Pelatihan Perhitungan PPh Pasal 21 Menurut UU Harmonisasi Peraturan Perpajakan Pada Sekolah TK ABA’Aisyiyah Sri Setia Ningsih; Roosita Meliani; Aam Aminah; Lestari Adhi Widyowati; Yumniati Agustina
Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Vol 2 No 2 (2022)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.153 KB)

Abstract

Tax is one source of government funds used for development. The benefits of the tax cannot be felt directly by the taxpayers, but the funds collected from this tax will be used for development evenly for the public interest. To broaden the tax base, recently the government reformed the taxation system through the Law on Harmonization of Tax Regulations (UU HPP). The purpose of this law is to increase taxpayer compliance which is considered by the government to be very low. This is due to a lack of knowledge and information about taxes which results in low awareness of taxpayers. To increase knowledge and information, socialization and training are needed which in this case are focused on Income Tax Article 21, namely withholding taxes on income in the form of salaries, wages, honoraria, benefits and other payments received by employees, non-employees, former employees, severance pay recipients and others. so. The service was carried out at the ABA Kindergarten School, 'Aisyiyah PCA East Ciputat, South Tangerang City. The method used in this community service is the lecture, practice and discussion method which is expected to increase the understanding of educators regarding Income Tax Article 21. Through the evaluation of the results of the pre test and post test it shows that the level of understanding before training is held on average is 17%. Then, after the implementation of socialization and training, the average percentage of participants who answered correctly was 96%. Based on these results it can be said that the participants had quite a big change in understanding their tax knowledge, especially how to calculate Article 21 Income Tax and the adjustments to calculate it according to the HPP Law.
Program Estafet Buku Berkelanjutan Rani, Inta Hartaningtyas; Jalih, Jara Hardiyanti; Widyowati, Lestari Adhi
Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Vol 2 No 2 (2022)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.015 KB) | DOI: 10.57251/mabdimas.v2i2.822

Abstract

T Books have great usefulness in education beyond only imparting knowledge from teacher to student. However, for various reasons, many students struggle to acquire books for educational purposes. Students may find it challenging to get a copy of a required textbook, including, but not limited to, financial constraints and limited copies. The Book Relay Program, in conjunction with the Muhammadiyah Student Association (IMM), is one of the implementers of this program and is expected to be able to give a solution to this problem through its methodical and structured approach. During the first semester of 2022, this service was only made available at the Ciputat and Karawaci campuses of the Ahmad Dahlan Institute of Technology. Volunteering entails a few distinct phases, from first contact with an organization in need of support to delivering program-related materials to IMM to tracking the spread of book relay program information.
Co-Authors Aam Aminah Aam Aminah Boy Dorahman Erion Erion Gunawan Raspatty Hardiyanti Jalih, Jara Inta Hartaningtyas Rani Jalih, Jara Hardiyanti Mardiana Mardiana Nur Ramawati Nurwati Nurwati Qadaar, Amiruddin Ramawati, Nur Rani, Inta Hartaningtyas Roosita Meiliani Dewi Roosita Meiliani Dewi Roosita Meliani Sari Yulianti Setia Ningsih, Sri Sihombing, Novfitri Landong Namora Sri Setia Ningsih Sri Setia Ningsih Sri Setia Ningsih Sri Setia Ningsih Sri Setia Ningsih Sri Setia Ningsih, Sri Setia Sri Setianingsih Sri Setianingsih Yumniati Agustina Yumniati Agustina Yumniati Agustina Yumniati Agustina