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All Journal Buletin Ekonomi Fundamental Management Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Inada: Kajian Perempuan Indonesia di Daerah Tertinggal, Terdepan, dan Terluar Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal ComunitA Servizio PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Lenny Panggabean
Universitas Kristen Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Social Sciences Other

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Journal : Jurnal ComunitA Servizio

 1 
Pendampingan Pengisian E-SPT Tahunan Wajib Pajak Orang Pribadi Pada PT. BPR Bantoru Perintis Lenny Panggabean; jisman m lubis; Beatrix Delfina; Nasib Pola Manurung; Daniel Kopong; Daniel Owen
JURNAL Comunità Servizio : Jurnal Terkait Kegiatan Pengabdian kepada Masyarakat, terkhusus bidang Teknologi, Kewirausahaan dan Sosial Kemasyarakatan Vol. 6 No. 1 (2024): APRIL
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Univesitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/cs.v6i1.4703

Abstract

The reluctance of taxpayers to submit annual e-SPT reports stems from the stigma of public distrust of tax officials; very complicated tax regulations that are difficult for taxpayers to understand; a large number of tax regulations issued every year; and a lack of socialization against tax regulations. A questionnaire filled out by twenty-five employees of PT. BPR Bantoru Perintis. Respondents who filled out the questionnaire were mostly male, with the most common age range being 25 to 30 years, having the highest annual income ranging from IDR 60,000,000 to IDR 250,000,000, having a high school education level, and having attended counseling or tax socialization. If multiple linear regressions are carried out with the help of the SPSS program on questions regarding the impact of tax awareness and tax sanctions on compliance with payment and reporting of individual annual tax returns, it can be said that awareness of taxes and tax sanctions significantly and simultaneously affect compliance with payment and reporting of annual tax returns. In addition, compliance with payment and reporting of individual annual tax returns will be affected by 50.9% of awareness of taxes and tax sanctions, while the remaining 49.1% are influenced by other variables.
Literasi Pengisian E-SPT Tahunan Wajib Pajak Orang Pribadi Pada Jemaat HKBP Sutoyo Lenny Panggabean; Jisman M Lubis; Swanto Sirait; Rudy S Sinaga; Daniel Kopong
JURNAL Comunità Servizio : Jurnal Terkait Kegiatan Pengabdian kepada Masyarakat, terkhusus bidang Teknologi, Kewirausahaan dan Sosial Kemasyarakatan Vol. 4 No. 1 (2022): APRIL
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Univesitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/cs.v4i1.3735

Abstract

Tax notification letter, hereinafter abbreviated as SPT, is a letter used to report the tax obligations of every individual and corporate taxpayer, without exception. This is a polemic every year that is felt by every taxpayer, especially individual taxpayers, where the SPT could be manual but with the reforms in the field of taxation, taxpayers inevitably have to make adjustments. This raises a new problem where not all individual taxpayers are familiar with the world of digitalization. Therefore, this community service activity (PPM) is here to bridge the problems that occur around the introduction and filling of e-SPT in accordance with the provisions of the applicable laws and regulations. The method used in this PPM is to conduct webinar counseling with the consideration of the COVID-19 outbreak which is still high and the distribution of online questionnaires to find out what factors cause difficulties in filling out the annual e-SPT for individual taxpayers every year.
Penyuluhan Pemadanan NPWP dengan NIK: Langkah Efektif Menuju Administrasi Pajak yang Terpadu Lenny Panggabean; Milko Hutabarat; Jisman M. Lubis; Rudy S. Sinaga; Swanto Sirait; Greis Klara Harianja; Tabhita Regina Maanary; Lerina Mariska Butar Butar; Priskila F. Damar
JURNAL Comunità Servizio : Jurnal Terkait Kegiatan Pengabdian kepada Masyarakat, terkhusus bidang Teknologi, Kewirausahaan dan Sosial Kemasyarakatan Vol. 6 No. 2 (2024): OKTOBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Univesitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/cs.v6i2.6137

Abstract

The outreach on matching Individual Taxpayer Numbers (NPWP) with Population Identification Numbers (NIK) is a crucial effort to enhance tax administration efficiency and tax compliance in Indonesia. NPWP and NIK are two significant identifiers for Indonesian citizens, but discrepancies or data duplication between them are common. Faculty from the Tax Management program, assisted by student volunteers from the tax volunteer group, conducted this matching activity through outreach to the community at the Christian University of Indonesia (UKI). They utilised questionnaires to gather feedback from participants on the topic discussed.The conclusion drawn is that the twenty-five participants who attended the outreach (PkM) are now aware of the necessity to match their NIK with NPWP. The final deadline for this matching is June 30, 2024, with full implementation to be enforced nationwide starting July 1, 2024. Participants expressed their satisfaction with the outreach conducted by the Tax Management faculty from the Vocational Faculty of UKI, with support from the tax volunteers.
Co-Authors , Gilbert Louis Antonio Beatrix Delfina Carolina F. Sembiring Daniel Kopong Daniel Owen Fenny Monica A. Hasugian Fine Tiara Greis Klara Harianja jisman m lubis Jisman M. Lubis Juaniva Sidharta Juaniva Sidharta Lerina Mariska Butar Butar Milko Hutabarat Nasib Pola Manurung Nenny Anggraini Priskila F. Damar Rudy S Sinaga Rudy S. Sinaga Rutman Lumbantoruan Suzanna Josephine Tobing Swanto Sirait Tabhita Regina Maanary Tarigan, Arya Gina Verawaty Rosauli Manurung