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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian Kepada Masyarakat
Dedi Haryadi
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Annual SPT for Share Investors on BEI after the Ominibus Law Copyration Law Comes into Effect Dedi Haryadi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4681

Abstract

The enactment of Law number 11 of 2020 on Job Creation since November 2, 2020 is expected to be able to encourage investment and faster economic growth. This Act revised many other laws including the Income Tax Act. The purpose of the study is to determine the impact and implications for the preparation of the annual tax return of stock investors on the IDX. The investors here are retail investors who are individual taxpayers whose tax understanding is not as good as corporate taxpayers. The form of this research is descriptive research. The data collection method is carried out by documentary studies, especially on the Job Creation Act, Government Regulation Number 9 of 2021 and PMK number 18/PMK.03/2021 as well as various kinds of rules related to transactions in the capital market. The results of the study show that the implementation of the Job Creation Act has an effect on the treatment of dividends received by individual investors, so investors who are also personal tax payer must be able to fill out the Annual tax return form properly and correctly according to to the latest provisions so as to avoid potential tax sanctions in the future. The author has described in detail the points of filling out the annual tax return that needs to be done. The author hopes that retail investors are able to take advantage of the dividend exemption given and from the taxation authority side they can revise the rules for granting dividend exemption facilities as non-tax objects with easier regulations.
Omnibus Law dan Substansi Perubahan Undang-Undang Tentang Perpajakan Dedi Haryadi; Hengky Leon; Ricky, Ricky
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2024): November 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v4i2.3050

Abstract

The omnibus law on taxation in Indonesia is part of the government's efforts to reform the tax system to increase investment competitiveness and support economic growth. These reforms include a range of changes in tax regulations intended to simplify tax administration, expand the tax base, and improve tax compliance. Changes to the law occurred through Law Number 11 of 2020 and changed the content of the KUP Law, Income Tax Law and VAT Law. This change in law was then socialized to the students of Santa Maria Catholic Vocational School Pontianak City in the form of providing knowledge and answering situation analysis about challenges and implementation. It can be concluded that through this Job Creation Law, several important rules contained in the Income Tax Law, the VAT Law and the KUP Law have been changed. Changes in the law substantially renew, clarify, facilitate and provide competitive rates for the ease of doing business cluster in the field of taxation It is hoped that this presentation can support the knowledge of Santa Maria Catholic Vocational School students about the importance of the tax system which later after the students graduate and have an income, they will also become taxpayers and comply with existing taxation according to the law.
Co-Authors Hengky Leon Ricky Ricky