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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Pengmasku
Nanda Efri Liani
Politeknik Keuangan Negara STAN
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Sosialisasi Insentif Perpajakan UMKM Ditanggung Pemerintah Pada Masa Pandemik Covid-19 Dengan Media Poster Suparna Wijaya; Atthariq Insan Tawakkal; Shidqi Gusti Pramanda; Muhammad Farel Wahyu Hidayat; Nanda Efri Liani; Amarsa Daffa Dwitama; Anizar Rizki Febrianti; Faustina Zahra Qatrunnada; Maghastria Assiddiq; Gadis Tiara Nuansa; Affan Fahreza Mahardhika
Pengmasku Vol 2 No 1 (2022)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v2i1.240

Abstract

Regulasi perpajakan kepada subjek pajak pengusaha usaha mikro, kecil, dan menengah (UMKM) merupakan salah satu isu yang sangat diperhatikan di Indonesia. Pada saat pandemik covid-19 terjadi di seluruh dunia, maka banyak sektor UMKM yang juga terkena imbasnya. Tujuan pengabdian masyarakat ini adalah memberikan sosialisasi kepada UMKM mengenai insentif pajak penghasilan yang bersifat final yang ditanggung pemerintah pada masa pandemik covid-19. Metode yang digunakan dalam pengabdian masyarakat ini adalah dengan membuatkan poster dan membagikannya kepada masyarakat. Hasil pengabdian masyarakat ini menjelaskan bahwa masih banyak pelaku UMKM yang tidak mengetahui bahwa pemerintah memberikan insentif pajak untuk para pelaku UMKM untuk meringankan dampak finansial akibat pandemik covid-19. Tax regulation on tax subjects for micro, small and medium enterprises (MSMEs) is one of the most important issues in Indonesia. When the COVID-19 pandemic occurred throughout the world, many MSME sectors were also affected. The purpose of this community service is to provide socialization to MSMEs regarding final income tax incentives borne by the government during the COVID-19 pandemic. The method used in this community service is to make posters and distribute them to the community. The results of this community service explain that there are still many MSME actors who do not know that the government provides tax incentives for MSME actors to ease the financial impact of the COVID-19 pandemic.
Tinjauan Potensi Pajak Penghasilan Orang Pribadi Pengguna Aplikasi Snack Video Nanda Efri Liani; Johannes Aritonang
JURNAL PAJAK INDONESIA Vol 6 No 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2S.1845

Abstract

This study aims to determine the business process of earning income from the Snack Video application, the potential income tax (PPh) that can be extracted from the Snack Video application, and the mechanism for calculating income tax from the Snack Video application. Data obtained from the results of interviews, application usage, and user reviews of the Snack Video application, and some literature. The potential imposition of income tax depends on how much income the application user receives. Until this paper was compiled, there were no more specific regulations regarding the imposition of income tax for private people who use the Snack Video application. However, based on existing regulations, the potential income tax of individuals from the Snack Video application can be classified as a tax object of article 4 paragraph (1) and article 4 paragraph (2) of the Income Tax Law. The provisions that can be used are in accordance with the Income Tax Law Article 4 paragraph (2), Article 14, Article 16, Article 17 paragraph (1), Government Regulation (PP) Number 23 of 2018, and further regulations from the article which are set more specifically in the regulations of the Directorate General of Taxes (DGT).
Co-Authors Affan Fahreza Mahardhika Amarsa Daffa Dwitama Anizar Rizki Febrianti Atthariq Insan Tawakkal Faustina Zahra Qatrunnada Gadis Tiara Nuansa Johannes Aritonang Maghastria Assiddiq Muhammad Farel Wahyu Hidayat Shidqi Gusti Pramanda