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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
FEBRIANTI, MEIRISKA
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Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Abdimas Sosial, Ekonomi, dan Teknologi

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Pelatihan Kewajiban Pencatatan dan Pembukuan Bagi Wajib Pajak UMKM di Kecamatan Grogol Petamburan Febrianti, Meiriska; Yohanes, Yohanes
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 3 No. 1 (2024): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v3i1.2341

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are types of businesses that are widely operated by individuals, households, and small enterprises. To fulfill their tax obligations, MSME taxpayers need to understand the principles of recording and bookkeeping, as these form the basis for calculating income tax liabilities. Trisakti School of Management's Center for Community Research and Development (P3M) collaborates with the Jakarta Grogol Petamburan Tax Office to provide guidance on how to maintain proper bookkeeping and recording for MSME taxpayers. This training event is conducted in partnership with the Kantor Kecamatan Grogol Petamburan, Jackpreneur, and Baqoel. The objective of this community service activity is to provide an understanding of how to maintain proper recording and bookkeeping for MSME taxpayers and how to calculate taxes using these records and books. The training method involves delivering materials through lectures, providing examples of recording and bookkeeping cases, and conducting tax calculations using the recorded data. The expected outcomes of this training are that participants will grasp their obligations when they possess a Tax Identification Number (NPWP) and will register their businesses to obtain an NPWP for those who do not have one. The ultimate target is to increase the number of MSME taxpayers who have an NPWP, make tax payments, and submit tax reports, thereby improving the compliance of MSME taxpayers.
Pelatihan Pajak Penghasilan (PPh) Pasal 21/26 Febrianti, Meiriska; Sumarta, Rian; Njit, Tjhai Fung; Ponziani, Regi Muzio; Soegijanto, Cleophila M.G.T; Nisa, Shella Khoirun
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 4 No. 1 (2025): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/xr5nyn70

Abstract

This community service activity aimed to enhance students’ understanding of Income Tax (PPh) Articles 21 and 26 as well as their calculation in accordance with the latest regulations. The training was conducted on January 15, 2025, at SMK Pelita IV Jakarta and attended by approximately 180 students from various majors. The method of implementation included lectures, case studies, and interactive discussions led by qualified tax practitioners. The materials covered the legal basis of Articles 21 and 26, taxable and non-taxable income, withholding agents and recipients, taxpayers’ obligations, tax calculation based on Article 17 rates, and the application of the Monthly Effective Rate (TER). The results revealed that participants were able to understand fundamental taxation concepts, distinguish income components, and calculate Income Tax systematically. Moreover, the activity fostered awareness of the importance of tax compliance from an early age, equipping students with applicable tax literacy for their future careers. Therefore, this training successfully improved participants’ taxation competence and contributed to developing a young generation that is tax-conscious and compliant with Indonesia’s taxation regulations.
Co-Authors Amanda, Felicia Josafat, Ricky Karlinah, Lady Meiliyani Nisa, Shella Khoirun NJIT, TJHAI FUNG Regi Muzio Ponziani Soegijanto, Cleophila M.G.T SUMARTA, RIAN Yohanes Yohanes