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Fakultas Perikanan Dan Ilmu Kelautan, Universitas Riau, Pekanbaru
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Journal : Dinamisia: Jurnal Pengabdian Kepada Masyarakat

 1 
Education on Income Tax (PPh) Badan: Edukasi pajak Penghasilan (PPh) Badan Hardi; Lubis*, Nurhayani; Siregar, Inova Fitri; Maryanti, Sri; Nofrizal
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 1 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v9i1.17439

Abstract

The background of partner selection is based on the situation analysis that students at the school are still not fluent in calculating corporate income tax 21. So that it requires additional understanding of this matter. To overcome the lack of ability of these students, the service team from the Faculty of Economics and Business, Lancang Kuning University offered a solution to provide education about PPh 21 corporate tax. And it was welcomed by the school. The purpose of this service is to improve the ability of students majoring in accounting at SMKN 1 Tapung in calculating income tax This service was carried out on 15 August 2023 at SMKN 1 Tapung. This service was carried out on 15 August 2023 at SMKN 1 Tapung. To achieve the service objectives that have been previously stated, the implementation of this community service activity is carried out with a systematic method, which begins with the preparation stage, namely discussing with the school regarding what the current needs of students are and formulating the solutions provided. After that, enter the second stage, namely the implementation stage, at this stage the team provides education about corporate income tax 21 to students. This stage was attended by 29 students majoring in accounting. At this stage, students are directly involved in tax calculations so that students understand more about the concepts and how the calculation of PPh 21 Corporate tax applies in Indonesia. The last stage is evaluation, where this stage is one of the most important. Evaluation is intended to measure the success of this service. Evaluation is measured by giving questionnaires before and after the service. The results of the questionnaire from 29 students showed a significant improvement, and it can be concluded that this service was successful. As a continuation, it is hoped that the school can continue to educate students about the tax regulation updates. Because as is known, the regulations regarding taxes are constantly evolving
Co-Authors ', Isnaniah ', Pujiono . Alfin Abdul Hakam Ade Murdani Adrianto Ahmad Afni Meldawati Agussalim Simanjuntak Aidil fadhari Alit Hindri Yani Andriani Andriani Andry Zuldry, Andry Aprisal Aras Mulyadi Bambang Istijono, Bambang Bastianto Bastianto Budijono, Budijono Bustari Bustari Dearma Sinaga ENDRI ENDRI Farhan Ramdhani Fatmawati, Riska Fauzan Fauzan Ramadan Fitri Elfiani Gesit Yudha Gusti Indra Hardi Helmi Insyani, Helmi Imam Arifandy Imam Pangestiansyah Inova Fitri Siregar, Inova Fitri Irwandy Syofyan Jonny Zain Karmilia, Rise Karnila, Rahman Karnila Keffi Tasliyana Konstantinos Georgarakis Kuswiyono, Dibyo Lisna Rosmayati Lubis*, Nurhayani M Fadhilah Zaim Umam M. Habib EY M. Zulkarnain Maladi M. Mustar Marlion, Ferki Ahmad Mubarak . Mubarak Mubarak Muchtar Ahmad Muhamad Mauliddin M_Habib_Ey M_Habib_Ey Nafira Rahmat Nata P Nazri Zulfajrin Nofrizal Nofrizal Nora Nst, Elfi nurhayani lubis, nurhayani Nurul Qomar Pandu Permana Pater, Rizki Anla Praditya, Argadian Yoga Putra Mulia Putra Mulia Rahmadi Rahmadi Ramses Ramses Ramses Razai, Tengku Said Redo Andi Marta, Redo Andi Rezalia Eka Putri Rizky Janatul Magwa Romadhan Lubis Romie Jhonnerie Rommie Jhonnerie Rommie Jhonnerie Ronald M Hutauruk Sandra Yustian, Sandra Septy Heltria Sindi Aulia Sinta, Sinta Ardila Siska Amelya Sri Maryanti Sukendi Sukendi Susan A Impey Suwondo Suwondo Tengku Nurhidayah Thamrin Thamrin Thamrin Thamrin Usman Muhammad Tang Viktor Amrifo Viktor Amrifo Wahyudi Armen Wan Nishfa Dewi Wira Wahyuni Wahyuni Yayun Andriani Yudha, Gesit Yumiati Yuzelma Yuzelma Zulfan Saam Zulfan Sa’am Zulfikar Zulfikar Zulkifli