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SOSIALISASI DAN PENDAMPINGAN PELAPORAN KEWAJIABAN PERPAJAKAN UMKM DI DESA WALUYOJATI Dewi Mariam Widiniarsih; Arum Arupi Kusnindar; Cindi Fatikasari
Jurnal Indonesia Mengabdi Vol. 3 No. 1 (2024): Jurnal Indonesia Mengabdi (JIM)
Publisher : Tahta Media Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55080/jim.v3i1.919

Abstract

Tax Obligation Assistance in Waluyojati Village, Ambarawa District to improve tax knowledge of Micro, Small and Medium Enterprises in Waluyojati Village, Ambarawa District better and have an impact on the level of taxpayer compliance. It is also expected that by increasing participants' understanding of the risks of tax audits, they will be able to reduce tax costs from tax fines for Macro, Small and Medium Enterprises. On the other hand, community service activities to assist the government in increasing tax revenues because more and more Micro, Small and Medium Enterprises are aware of their tax rights and obligations. The benefits of community service activities are focused on increasing the understanding of MSMEs, especially regarding how to calculate income tax payable, deposit income tax payable, and report income tax from their businesses. Also increase understanding of the risks of tax audits that may occur from every transaction in the MSME business, such as a good trading business. In this community service, a method with several stages is used, namely the observation, introduction, training and evaluation stages. The delivery of the material is presented with an overview of the basic material, the benefits of tax reporting for participants, and regarding the Matching of NIK and NPWP, at this stage the lack of knowledge about taxation among participants so that, after the socialization activity took place, public knowledge became higher and made it easier for the government to raise awareness of taxpayers. The discussion method, it was carried out with two-way communication and a question and answer session regarding the analysis of the material that had been delivered in the first stage and helped participants with the limited understanding of filling out the DJP online website which was assumed to be complicated for the community and provided an understanding of the validity for married women who are burdened independently because they live separately to continue to register for taxes. It is expected that the implementation of community service activities can increase participants' understanding of the risks of tax audits, they will be able to reduce tax costs from tax fines for Macro, Small and Medium Enterprises. On the other hand, community service activities to assist the government in increasing tax revenues because more and more Micro, Small and Medium Enterprises are aware of their tax rights and obligations
Analisis Perbandingan Usahatani Kentang Varietas Granola dan Varietas Cipanas di Desa Sungai Lintang Kecamatan Kayu Aro Barat Kabupaten Kerinci Cindi Fatikasari; Mahmud; Herda Gusvita
Jurnal Research Ilmu Pertanian Vol. 4 No. 1 (2024): Jurnal Research Ilmu Pertanian (Februari 2024)
Publisher : Fakultas Pertanian, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/v7jmzm68

Abstract

The aims of this study were: (1) To determine the characteristics of potato farmers of the Granola variety and Cipanas variety in Sungai Lintang Village, Kayu Aro Barat District; (2) To find out the difference in potato production, total costs, receipts, income, and profits of the Granola variety and the Cipanas variety in Sungai Lintang Village, Kayu Aro Barat District. The method used in this research is a quantitative descriptive method. Based on the results of the study, it was found that : This research was conducted from 28 August – 28 September 2022 with a total sample of 90 potato farmers of the Granola variety and 45 potato farmers of the Cipanas variety. Based on the results of the study, it was found that: (1) Characteristics of potato farmers in Sungai Lintang Village include: There are 2 age groups with the same frequency, namely between 23-29 and 44-50 years old as many as 23 people (25.55%) for Granola Variety potato farmers, while the most Cipanas Potato Farmers are 37-43 years old as many as 15 people (26.66%). The experience of farming the most potato farmers is between 23-30 years as many as 35 people (38.89%) for the Granola variety, while the potato farmers for the Cipanas variety are 20 people (44.44%). The highest level of educated average was 40 people (44.44%) with high school educated average for Granola variety potato farmers and 21 people (46.66%) with junior high school education for Cipanas variety potato farmers. The largest area of land cultivated by potato farmers with a land area of 0.25 – 0.46 Ha was 74 people (82.22%) potato farmers of the Granola variety and 42 people (93.33%) potato farmers of the Cipanas variety. The highest number of dependents of the potato farming families, between 3-4 for the Granola variety potato farmers, was 66 people (73.33%) and 36 people (80.00%) for the Cipanas variety potato farmers; (2) There are differences in production, total costs, revenues, and profits for potato farming of the Granola variety and the Cipanas variety in Sungai Lintang Village; (2) There are differences in production, total costs, revenues, and profits for potato farming of the Granola variety and the Cipanas variety in Sungai Lintang Village; (3) There is no difference in income for potato farming of the Granola variety and the Cipanas variety in Sungai Lintang Village. Based on the results of the study, the researchers suggest that farmers should focus more on planting the Granola Variety potatoes, because economically the production is higher, and the profits are also greater. while the total costs incurred for the Granola variety were less than the Cipanas variety