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Daniel Owen
Universitas Kristen Indonesia
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Pendampingan Pengisian E-SPT Tahunan Wajib Pajak Orang Pribadi Pada PT. BPR Bantoru Perintis Lenny Panggabean; jisman m lubis; Beatrix Delfina; Nasib Pola Manurung; Daniel Kopong; Daniel Owen
JURNAL Comunità Servizio : Jurnal Terkait Kegiatan Pengabdian kepada Masyarakat, terkhusus bidang Teknologi, Kewirausahaan dan Sosial Kemasyarakatan Vol. 6 No. 1 (2024): APRIL
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Univesitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/cs.v6i1.4703

Abstract

The reluctance of taxpayers to submit annual e-SPT reports stems from the stigma of public distrust of tax officials; very complicated tax regulations that are difficult for taxpayers to understand; a large number of tax regulations issued every year; and a lack of socialization against tax regulations. A questionnaire filled out by twenty-five employees of PT. BPR Bantoru Perintis. Respondents who filled out the questionnaire were mostly male, with the most common age range being 25 to 30 years, having the highest annual income ranging from IDR 60,000,000 to IDR 250,000,000, having a high school education level, and having attended counseling or tax socialization. If multiple linear regressions are carried out with the help of the SPSS program on questions regarding the impact of tax awareness and tax sanctions on compliance with payment and reporting of individual annual tax returns, it can be said that awareness of taxes and tax sanctions significantly and simultaneously affect compliance with payment and reporting of annual tax returns. In addition, compliance with payment and reporting of individual annual tax returns will be affected by 50.9% of awareness of taxes and tax sanctions, while the remaining 49.1% are influenced by other variables.
Sosialisasi Perubahan Nomor Pokok Wajib Pajak (NPWP) Orang Pribadi menggunakan Nomor Induk Kependudukan (NIK) Kepada Masyarakat Kelurahan Cawang Lenny Panggabean; Jisman M. Lubis; Beatrix Delfina; Daniel Owen; Christopher Caesar
JURNAL Comunità Servizio : Jurnal Terkait Kegiatan Pengabdian kepada Masyarakat, terkhusus bidang Teknologi, Kewirausahaan dan Sosial Kemasyarakatan Vol. 5 No. 2 (2023): OKTOBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Univesitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/cs.v5i2.4510

Abstract

Enforcement of Minister of Finance Regulation (PMK)-112/PMK.03/2022 regarding NPWP for Individual Taxpayers, Corporate Taxpayers, and Government Agency Taxpayers which is the implementation of the mandate of the Law on Harmonization of Tax Regulations which stipulates that Taxpayer Identification Numbers (NPWP) of individuals who are Indonesian residents using a Population Identification Number (NIK). Using the Community Education method which aims to increase understanding and awareness of the Cawang community regarding PMK-112. PkM is carried out by several lecturers from the tax management study program by cooperating with the Cawang District Office as partners of the University and the Office of the Directorate General of Taxes for the East Jakarta Region and also used a questionnaire. The questionnaire was filled out by 60 respondents, the majority of respondents were female and aged 41 to 50 years, with an income below IDR 5,000,000,- with a high school education level and the majority had attended extension services and socialization of taxation. For understanding tax regulations, especially PMK-112, it can be seen that many participants still do not understand tax regulations. There needs to be more intense outreach, both organized by the Directorate General of Taxes and the university.
Co-Authors Beatrix Delfina Beatrix Delfina Christopher Caesar Daniel Kopong jisman m lubis Jisman M. Lubis Lenny Panggabean Lenny Panggabean Nasib Pola Manurung