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All Journal Jurnal Akuntansi dan Pajak Jurnal Pengabdian kepada Masyarakat Nusantara
Cindy Getah Trisna June
Universitas Merdeka Malang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pelaksanaan Relaksasi Pajak Sebagai Fasilitas Pemerintah Bagi UMKM Yang Terdampak Pandemi Virus Covid-19 Cindy Getah Trisna June; Ary Yunita Anggraeni
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3922

Abstract

The impact of the COVID-19 virus pandemic is felt by the sector, including the tourism sector in Blitar City. This study analyzes the latest PMK-82/PMK.03/2021 policies related to incentives for taxpayers affected by the covid-19 virus pandemic. Drum craftsmen in the Bung Karno Tomb area are one of the targets for the implementation of this tax incentive. The results of this study turned out that the drum business actors did not take advantage of the relaxation provided by the government due to lack of understanding and lack of socialization related to these incentives. In addition, even though the times were difficult and they did not even get income, the drum craftsmen chose to continue to pay taxes because they were reluctant to follow the procedures given by the government for fear that the incentives would become a boomerang that would trap in the future related to taxes. Keywords : Covid-19, PMK-82/PMK.03/2021, Tax Incentives Abstrak Dampak pandemi virus covid-19 dirasakan oleh sektor, tak terkecuali sektor pariwisata yang ada di Kota Blitar. Penelitian ini menganalisis kebijakan terbaru PMK-82/PMK.03/2021 terkait insentif untuk Wajib Pajak yang terdampak pandemi virus covid-19. Perajin kendang di kawasan Makam Bung Karno merupakan salah satu sasaran diberlakukannya insentif pajak ini. Hasil dari penelitian ini ternyata para pelaku usaha kendang tidak memanfaatkan relaksasi yang diberikan pemerintah tersebut dikarenakan kurang memahami dan kurang sosialisasi terkait insentif tersebut. Selain itu, meskipun masa sulit dan bahkan tidak mendapat penghasilan para pelaku usaha perajin kendang memilih untuk tetap membayar pajak karena enggan mengikuti prosedur yang diberikan oleh pemerintah karena takut insentif tersebut justru menjadi bomerang yang menjebak di kemudian hari terkait pajak.
Pendampingan Perpajakan dalam Rangka Peningkatan Kepatuhan Wajib Pajak UMKM Cindy Getah Trisna June; Ria Mennita; Citra Sarasmitha; Wulan Dri Puspita; Ery Sulistyorini; Syifa Alzanah
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 1 (2022): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.103 KB) | DOI: 10.55338/jpkmn.v3i1.328

Abstract

ABSTRAK Pengabdian Masyarakat ini dilakukan pada PT. Nads Utama Karya yaitu salah satu usaha yang bergerak di bidang general contractor dan trading. Perusahaan ini masih tergolong usaha Mikro, Kecil dan Menengah (UMKM) jika dilihat dari perputaran usahanya. Metode yang digunakan dalam pengabdian masyarakat ini adalah dengan ceramah, diskusi serta tanya jawab. Selama pelaksanaan pengabdian, peserta aktif bertanya dan konsultasi terkait peraturan pajak terbaru utamanya yang berkaitan dengan usaha konstruksi miliknya. Setelah pelaksanaan pengabdian ini mitra diharapkan bisa mengimplementasikan ilmunya dari hasil diskusi dan tanya jawab dalam pelaksanaan usahanya. ABSTRACT This Community Service is carried out at PT. Nads Utama Karya is one of the businesses enganged in general contractor and trading. This company is still classified as Micro, Small and Medium Enterprises (MSMEs) when viewed from its business turnover. The method used in this community service is through lecturer, discussions and questions and answers. During the service implementation, participants actively asked questions and consulted regarding the latest tax regulations, especially those related to their construction business. After the implementation of this service, partners are expected to be able to implement their knowledge from the results of discussions and questions and answers in the implementatio of their business.
Co-Authors Ary Yunita Anggraeni Citra Sarasmitha Ery Sulistyorini Ria Mennita Syifa Alzanah Wulan Dri Puspita