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All Journal NUSANTARA: Jurnal Pengabdian Kepada Masyarakat JAKBS
Endang Suriyani Munthe
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Upaya Dalam Merencanakan Penerapan Pajak PPh 21 Sebagai Langkah Pengefesiensian Pajak Penghasilan Endang Suriyani Munthe; Risa Lidia; Afni Haryanti Harahap; Dini Vientiany
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

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Tax subjects are individuals or entities who have an obligation to pay tax on the income they receive. By developing existing data, we can gain a deeper understanding of the various categories of tax subjects as well as the types of income that are tax objects within the framework of PPh Article 21. The mechanism for withholding Income Tax Article 21 (PPh Article 21) is an important procedure in the Indonesian tax system . HPP Law No.7 of 2021 regulates the latest PTKP which applies to certain tax years. Here are the details. The method used in this research is the literature review method. The study is carried out by looking for relevant sources through reading, classifying all descriptions, data, or information contained in the books of the figure or other authors, then confirming each other. The latest PTKP according to the law is for taxpayers without ptkp dependents: IDR 54,000,000 each year, married taxpayers with 1 ptkp dependent: IDR 63,000,000 each year. Income Tax Article 21 is a tax that is withheld by income providers (usually employers) from the income of employees or other income recipients. This process involves several stages, including calculating net income, using the PPh Article 21 rate table, withholding tax, and providing proof of withholding to employees.
Efektivitas Pendaftaran UMKM Rengginang di Google Maps sebagai Strategi Penguatan Ekonomi Berbasis Teknologi: (Studi Kasus Desa Pahang, Talawi, Batu Bara) Endang Suriyani Munthe; Nasya Wahyuni; Syairah Nasution; Imsar Imsar
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2026): Mei : NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v6i2.8398

Abstract

This study aims to analyze the effectiveness of Rengginang MSME registration on Google Maps as a strategy to strengthen the economy in Pahang Village, Babata Village. The background of the research shows that most MSMEs still rely on conventional marketing so that business visibility is relatively low. With a qualitative case study approach, this study explores the experience of the owner of Rengginang Azam MSMEs, Mrs. Siti, who registered her business location on Google Maps. The results of the study show that digitalization through Google Maps has a positive impact in the form of increasing accessibility and reach for customers, especially from outside the village. Location registration allows customers to find more complete information about products and locations, increasing the number of visits to the store. The real impact felt is an increase in sales and profits without additional promotional costs. This study concludes that the use of Google Maps as a digital promotional medium is an effective strategy in strengthening the competitiveness of MSMEs in the digital era. In addition, this finding confirms the importance of digital literacy for MSME actors to utilize technology as a means of business development and strengthening the local economy.
Co-Authors Afni Haryanti Harahap Dini Vientiany Imsar Imsar Nasya Wahyuni Risa Lidia Syairah Nasution