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INKLUSI PENGENALAN PAJAK ORANG PRIBADI KEPADA SISWA-SISWI SMA KATOLIK SANTO KRITROFORUS 1 - JAKARTA Hendro Lukman; Kevin Kevin; Sebastian Taniel Mulyadi
PROSIDING SERINA Vol. 1 No. 1 (2021): PROSIDING SERINA III 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (646.759 KB) | DOI: 10.24912/pserina.v1i1.17657

Abstract

Tax is the obligation of every citizen in any country. Taxes which are contributions imposed by the state are treated as state revenues that will be used to organize government and development. Due to the compliance of every citizen who has become a taxpayer, it is important to plan and collect state revenues from taxes. The low level of participation of taxpayers in calculating and reporting tax obligations causes state revenues to not be achieved. The low participation is due to ignorance and non-compliance of taxpayers with obligations. An understanding of taxation, especially individual taxes, is very basic and important in improving tax compliance. Someone will obey if they understand the benefits of taxes paid and the obligations that must be carried out. For this reason, the “Pengabdian Kepada Masyarakat”team provides inclusion of individual tax understanding to St.Kridtoforus 1 Jakarta Catholic High School students. The purpose of providing inclusion of individual tax understanding is to recognize the usefulness of taxes and the taxation system in Indonesia, so that they can instill an obedient and obedient attitude towards fulfilling their tax obligations when they become taxpayers. The inclusion was given in the form of a webinar which was attended by 130 students from class XI and XII both in the Department of Social Sciences and Natural Sciences on October 7, 2021. The results of the evaluation carried out by giving quizzes and evaluation forms, indicated that they could understand the material given. It can be concluded that this inclusion can be digested by the participants. Because high school age or adolescence is an age that will soon become a taxpayer, as well as business opportunities at their age, the inclusion of personal tax understanding can be given to other high school schools.
PEMAHAMAN DASAR AKUNTANSI BAGI SISWA-SISWI SMA KATOLIK SANTO KRITROFORUS 1 - JAKARTA Hendro Lukman; Joan Yohanes; Phebe Callista
PROSIDING SERINA Vol. 1 No. 1 (2021): PROSIDING SERINA III 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.603 KB) | DOI: 10.24912/pserina.v1i1.17670

Abstract

Accounting science is a social science that is not fully related to social activities. Accounting is a social science that requires the math ability to study and understand it. The logic used in this science is similar to the exact sciences, because it requires a standard. Like other exact sciences, studying accounting requires routine, integrated exercises. Not all high schools can facilitate routine and integrated accounting practice activities. The same was experienced by Catholic High School St. Kristoforus  1 Jakarta. To improve the knowledge and skills of these high school students in the field of accounting, the "Pengabdian Kepada Masyarakat" team of the S1 Accounting study program at Universitas Tarumanagara, which has experience in running an accounting laboratory, formed an Accounting Laboratory class at the school. Classes those provide discussion of integrated accounting cases from capturing transactions to preparing financial statements for service companies and trading companies. The school makes this activity an optional extracurricular for class XII. This activity is the first meeting of the entire series of laboratory classes that discusses the introduction and basic concepts of accounting which consists of understanding accounting, accounting processes, accounting for service and trading companies, and desain of chart of accounts. The method used is to provide theory briefly, discuss questions and then discuss cases that are integrated with subsequent meetings. The results of this training were considered quite successful as measured by the quiz answers given at the end of the meeting, and supported by the results of the evaluation using the google form. The implication of this activity is that students have skills in the field of accounting, the school that organizes it gets added value, and for Universitas Tarumangara  as a marketing tool, not just as a community service activity.