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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Managerial Sciences and Studies International Journal of Accounting and Management Research (IJAMR)
Wasesa, Tjandra
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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THE INFLUENCE OF TAX PAYMENT AWARENESS AND UNDERSTANDING OF TAX REGULATIONS ON THE LEVEL OF LAND AND BUILDING TAX REVENUE AT THE REVENUE DEPARTMENT AND MANAGEMENT SURABAYA CITY FINANCE Lintiyaningrum, Indriyani; Wasesa, Tjandra; Zuhro, Diana; Sutini; Wiratna; Toni, Heri; Pranoto, Hendro; Daengs GS, Achmad
Journal of Managerial Sciences and Studies Vol. 1 No. 3 (2023): Desember: Journal of Managerial Sciences and Studies
Publisher : PT. Mawadaku Sukses Solusindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61160/jomss.v1i3.30

Abstract

In financing regional development, tax is an alternative source of financing needed by the government, including land and building tax. Land and Building Tax is the only property tax in Indonesia and has increased from year to year. Apart from that, Land and Building Tax has the largest number of taxpayers compared to other taxes. Even though Land and Building Tax has a broad impact, the proceeds from Land and Building Tax are returned to the regions concerned for the implementation and improvement of development in their respective regions. The aim of this research is to determine the influence of the level of awareness of tax payments and understanding of tax regulations for individual taxpayers, both partially and simultaneously, on land and building tax revenues in the work area of ​​the Rungkut Kidul Subdistrict Office. The population is all effective taxpayers registered in the working area of ​​the Rungkut Kidul Subdistrict Office. The sample used was 95 individual taxpayers for land and building tax. The sampling technique used purposive sampling, namely random sampling of 95 respondents. The analysis technique used is multiple linear regression.
Simplification of Income Tax Withholding Article 21 Through the Application of Average Effective Rates for Individual Taxpayers Wasesa, Tjandra; Toni, Sugiharto Heri; Karnaen, Bambang; Zuhroh, Diana; Dewi, Rina
International Journal of Accounting and Management Research Vol. 5 No. 2 (2024): September 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v5i2.1484

Abstract

Calculation of Income Tax and PPh 21 withholding is quite complex and has a confusing calculation scheme so it is necessary to simplify and simplify calculations and deductions, as well as administrative management that does not burden taxpayers in carrying out their tax obligations correctly. In addition to progressive tax rates, the Directorate General of Taxes has implemented changes to the PPh 21 withholding rates using the average effective rate (TER) scheme in accordance with Government Regulation Number 58 of 2023. Find out about the new scheme and the latest example of PPh 21 calculations which will be effective starting in 2024. With the tariff scheme Effective PPh 21 TER, the calculation of Income Tax Article 21 becomes simpler. The TER scheme also does not change the calculation of PPh 21 in a year, because it is still based on Article 17 paragraph (1) letter a of the Income Tax Law. Apart from that, the TER scheme also does not provide additional new tax burdens because it is basically a method of calculating taxes on a monthly or daily basis.
EDUKASI MANAJEMEN DAN PERPAJAKAN KEPADA PELAKU UMKM DI TAMAN SATWA KEBUN BINATANG SURABAYA Dewi, Rina; Sutini, Sutini; Sugiarto, Sugiarto; Wasesa, Tjandra; Zuhroh, Diana; Wiratna, Wiratna; Wiyasa, I Gede; Tony, Heri; Karnain, Bambang; Daengs, Achmad; Teguh, Harsono; Fanisa, Fairuz; Dana, Tarisa
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.25083

Abstract

Fakultas Ekonomi Universitas 45 Surabaya telah mengadakan pengabdian Masyarakat kepada pelaku UMKM khususnya tenant di bidang minum dan makanan di lingkungan Taman Satwa Kebun Binatang Surabaya di bidang pemasaran, pengelolaan keuangan, dan perpajakan. Hal ini penting mengingat UMKM merupakan kekuatan ekonomi yang harus dibekali dengan pemahaman yang berkaitan erat dengan masalah pemasaran, keuangan dan perpajakan. Kegiatan ini bertujuan memberikan edukasi kepada pelaku UMKM agar memiliki pengetahuan yang baik dalam melakukan bisnis usaha. Topik yang diangkat adalah topik yang sedang trending yaitu penggunaan digital tehnologi yang dikaitkan dengan manajemen pemasaran, manajemen keuangan dan perpajakan. Digital teknologi hadir untuk membantu manusia dengan menghasilkan output secara ringkas, singkat serta cepat. Penggunaan digital teknologi harus disikapi secara bijaksana dalam penggunaannya, karena dibalik sisi positifnya terdapat sisi negatifnya pula. Salah satu sisi gelap penggunaan teknologi adalah pinjaman online illegal yang bertebaran di jagat maya yang membawa kerugian bagi peminjam. Kontribusi penelitian ini pelaku UMKM diharapkan mendapatkan dukungan dari pemerintah dan pengelola setempat melalui pelatihan untuk mengoptimalkan penggunaan digital teknologi, memperoleh pengetahuan literasi keuangan serta pemahaman terhadap perpajakan
Co-Authors Dana, Tarisa Dewi, Rina Diana Zuhroh Fanisa, Fairuz GS , Achmad Daengs Karnaen, Bambang Karnain, Bambang Lintiyaningrum, Indriyani Pranoto, Hendro Sugeng, Santoso Sugiarto S Sutini Sutini, Sutini Teguh, Harsono Toni, Heri Toni, Sugiharto Heri Tony, Heri Wiratna Wiratna, Wiratna Wiyasa, I Gede Zuhro, Diana