Article Per Year (5 Year)
p-Index From 2021 - 2026
2.012
P-Index
This Author published in this journals
All Journal Indonesian Journal of Social Science Research JURNAL UMBANUA Jurnal Pengabdian pada Masyarakat Seminar Nasional Produk Terapan Unggulan Vokasi Joong-Ki
Treesje A.C Langi
Politeknik Negeri Manado, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Transportation Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Accounting and Tax Model for UMKM as Individual Taxpayers based on SAK EMKM and PP No 55 of 2022 Concerning Adjustments to Arrangements in the Field of Income Tax Pesik, Heidy; Wauran, Anita Ludia Vivian; Rengku, Jeffry Otniel; Santie, Johannes Kristoffel; Kaunang, Anneke Marie; Langi, Treesje Amelia Clara; Sondakh, Nixon
Indonesian Journal of Social Science Research Vol. 4 No. 2 (2023): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.04.02.14

Abstract

The existence of tax regulations in the field of income tax results in changes to the tax obligations of individual MSME business actors in the tax obligation mechanism, especially in determining the tax base for determining the tax payable, as regulated in Government Regulation No. 50 of 2022 concerning adjustments to regulations in the field of taxation which regulate income. taxable up to a turnover of IDR 500,000,000 for individual taxpayers as well as MSME entities.Where this regulation will be implemented starting January 1 2022, so the need for an accounting and tax model is really needed by MSME business actors in carrying out their tax obligations in accordance with the current regulations. Where as a basis for reporting tax obligations, an accounting report is needed as the basis for calculating tax obligations.This research aims to produce an Accounting Report design model based on Accounting Standards for Small and Medium Enterprise Entities (MSMEs) as taxpayers as well as a Tax report model that is in line with Government Regulation Number 55 of 2022 concerning adjustments to Regulations in the Income Tax Sector which are derived from the regulations of Law No. 7 in 2021 regarding the harmonization of tax regulations, in order to assist MSMEs in carrying out their tax obligations. The final result of this research is to produce an accounting and tax model that is in accordance with the EMKM regulations and PP No. 55 of 2022.
Export Management Model and Taxation Aspects for Coconut and derivatives Case Study Agricultural Enterpreneurs in Matani Village Wauran, Anita Ludia Vivian; Langi, Treesje Amelia Clara; Kaunang, Anneke Marie; Sepang, Steify M.E.W
Indonesian Journal of Social Science Research Vol. 6 No. 1 (2025): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.06.01.03

Abstract

The object of this research is business actors in coconut commodities and their derivatives as part of agricultural businesses in Matani Village, Tumpaaan District, South Minasa Regency. Apart from producing coconuts, these business actors also produce coconut derivative products such as copra, coconut oil, shells, coconut flour and cocopeat which are coconut derivative products. Most of the coconut fruit produced and its derivatives are sold directly without further processing, such as copra, shells, coconut fiber (gonofu). However, nowadays, apart from being sold directly, coconut fiber is also often further processed into cocopeat before being sold. Business actors in coconut commodities and their derivatives are also subjective taxpayers, because they have a NPWP (Taxpayer Identification Number) but have not yet carried out their tax obligations. By reporting their tax obligations, this is due to ignorance of the tax obligations attached to their business activities. The partner businesses that are the object of this research are micro businesses in the agricultural sector which are run as home businesses and are included in the category of micro businesses which have tax obligations as individuals. Likewise, the distribution of sales of coconut and its derivatives is only in the local area and around North Sulawesi, without any export or sales activities abroad. This research aims to find out how export management is in accordance with the regulations and what tax obligations are attached. for export activities of coconut and its derivatives. So this research will produce an export management model and tax aspects that will help coconut business actors and their derivatives in carrying out export activities. This research uses descriptive qualitative research methods with research methods in the form of research stages in which there are research methods with research flows that produce export management and tax aspects.
Co-Authors Agustinus Lumettu Alpindos Toweula Andreuw Kristian Pantow Anita Ludia Vivian Wauran Anita Ludia Vivian Wauran Anita Ludia Vivian Wauran Anita Ludia Vivian Wauran Anneke M. Kaunang Christony Maradesa Decire Dumingkan Wagiu Hedy Rumambi Heidy Pesik Jeane Christine Lasut Jeffry Otniel Rengku Jeffry Rengku Johannes Kristoffel Santie Kaligis, Stevie Lasut, Jeane Christine Loula L.L Walangitan Milleano Gilbert Ludowyk Wuwung Nixon Sondakh Pesik, Heidy Raykes Hinrich Tuerah Rengku, Jeffry Rengku, Jeffry Otniel Rudy A. J. Wowiling Sael, Merry Ligia Santie, Johannes Kristoffel Sintia N Korompis Sondakh, Nixon Steify Sepang Stevie Kaligis Tangon, Joseph Nugraha Toweula, Alpindos Treesje L Runtuwene Wagiu, Decire Dumingkan Wauran, Anita Ludia Vivian Wenas, Jacqualine Greety Wuwung, Milleano Gilbert Ludowyk