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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) MOVE: Journal of Community Service and Engagement
Selly Anggraeni Haryono
Universitas Sultan Ageng Tirtayasa
Humanities Economics, Econometrics & Finance

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Income Tax Article 21 Receipt Before and After the Implementation of Tax Incentives for Permanent Employees During the Pandemic of Covid-19 Intan Puspanita; Asih Machfuzhoh; Hulmah; Selly Anggraeni Haryono
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

The purpose of this Final Project Report research is to find out the Level of Article 21 Income Tax Acceptance Before and After the Existence of Tax Incentives for Permanent Employees During the Covid-19 Pandemic at the Cilegon Primary Tax Service Office. The method used is the descriptive method. Sources of data come from observations and interviews obtained from the Cilegon Primary Tax Service Office. The results of this study show that the level of income tax revenue under Article 21 after tax incentives, especially in 2020 and 2021, has decreased and has not even reached the target set. The Covid-19 pandemic has limited human activity which has had an impact on the decline in the economy in Indonesia, thus reducing revenue from Article 21 Income Tax. Efforts made by KPP Pratama Cilegon in increasing tax revenues include holding tax classes, conducting socialization, conducting counseling, and applying tax sanctions.
Socialization of Taxes and Financial Reporting to MSME Bazar Participants Refi Pratiwi; Intan Puspanita; Asih Machfuzhoh; Selly Anggraeni Haryono
MOVE: Journal of Community Service and Engagement Vol. 3 No. 2 (2023): November 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i2.273

Abstract

MSMEs have the potential to improve the implementation of their tax obligations. However, due to weak access to information by MSMEs, in general they do not necessarily understand and comprehend the benefits of fulfilling tax obligations. In the bazaar activity, which was attended by 37 students, some of the teams were business people who actually had businesses while studying, the team assistants and lecturers socialized the importance of taxes to entrepreneurs, they were given an understanding of taxation since they were in college and not only got the theory but in practice these business people were the ones who dominated by students must understand. The process of how business actors get a NPWP which will change their tax identity using a Resident Identity Card. Not only understanding taxation, but in this activity students and business people are also asked to understand the financial reports that must be made after the activity is completed.This activity was carried out at a bazaar event with 37 teams taking part in this activity consisting of 3 students. The aim of this service is to provide an understanding of taxation and financial reports. Business people understand taxation and financial reports.
Co-Authors Asih Machfuzhoh Hulmah Intan Puspanita Refi Pratiwi