Ratna Nugraheni
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

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PELATIHAN KEWAJIBAN PERPAJAKAN WAJIB PAJAK ORANG PRIBADI USAHAWAN BAGI PELAKU UMKM Iffah Qonitah; Ratna Nugraheni; Agung Kristiawan; Titik Mildawati
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 1 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (658.765 KB) | DOI: 10.24034/kreanova.v1i1.4858

Abstract

Tax is the prima source of the country's income. Therefore, it is an obligation for every taxpayer to perform the fulfillment of the proper tax is to pay the tax in time. One of the taxpayer society is the perpetrators of micro, small and medium enterprises (MSMES) countries. The role of MSMES is very large against state revenues. This can be seen from the number of SMES actors in Indonesia. More and more MSMES, state income from tax sector, especially income tax will be increased. But in fact, there are still many MSME actors who do not understand the tax obligations in accordance with existing tax regulations. The amount of income tax paid does not match the amount of gross income obtained. To improve tax knowledge on income tax article 21, PP 23 year 2018 and tax obligation, it is necessary to provide education to SMES. This form of education can be socialization, training and mentoring. With this education, SMES are expected to make calculations, deposits and reporting of taxation obligations correctly.
PELATIHAN PERHITUNGAN PAJAK PENGHASILAN PASAL 21 PADA STAI AL FITHRAH SURABAYA Ratna Nugraheni; Iffah Qonitah; Agung Kristiawan
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 1 No 3 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.073 KB)

Abstract

Tax is a form of contribution from the people to the state which can be forced and based on the law, is used to finance state expenditures. As tax prayers, we should obey the tax laws and regulation. Such compliance can be done by fulfilling tax obligations. To fulfill the tax obligations, it is done by calculating, paying and reporting the amount of tax payable. The purpose of service activities is to provide knowledge about taxation, especially knowledge about how to calculate income tax article 21 at The Islamic College (STAI) AL Fithrah Surabaya. This activity is intended to assist The Al Fithrah, namely students in calculating the amount of income tax payable article 21. With the calculation of income tax has been in accordance with applicable tax laws and regulations, students of The Islamic Collage Al Fithrah Surabaya can report the amount of tax owed correctly