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All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Pengabdian Masyarakat Satya Widyakarya
Simarmata, Jahormin
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Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences Other

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ANALISIS PENERAPAN PPN DAN PPh PASAL 22 ATAS PENGADAAN BARANG PADA BENDAHARAWAN NEGARA DEPUTI BIDANG INDUSTRI DAN INVESTASI, KEMENPAREKRAF Simarmata, Jahormin; Natrion; Dian Mahardika
Jurnal Liabilitas Vol 9 No 2 (2024): Volume 9 No.2, Agustus 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v9i2.437

Abstract

The purpose of this research, namely to determine the application of Value Added Tax (VAT) and Income Tax (PPh) Article 22 to the procurement of goods at the state treasurer of the Deputy for Industry and Investment, Kemenparekraf. The tax data used comes from year on 2022. Descriptive qualitative research was used in this research, with samples taken from one year of the research. According to the findings of the research, reporting is a problem point in the application of VAT and Income Tax Article 22 on the procurement of goods at the state treasurer of the Deputy for Industry and Investment, Kemenparekraf due to delays in reporting the Unified Periodic Tax Return on VAT and Income Tax Article 22. It is expected that state treasurers follow tax technical guidance and a qualified system is made which aims to minimize delays in reporting the Unified Periodic Tax Return on VAT and Income Tax Article 22
PENYULUHAN PERPAJAKAN USAHA MIKRO, KECIL DAN MENENGAH DI LINGKUNGAN RT002/02, KEBAYORAN LAMA UTARA, JAKARTA SELATAN Sidauruk, Tagor; Simarmata, Jahormin
Jurnal Pengabdian Masyarakat Satya Widyakarya Vol. 2 No. 1 (2023): JASW Vol. 02 No. 01 (2023) Oktober 2023 - Maret 2024
Publisher : Lembaga Penelitian, Publikasi, & Pengabdian kepada Masyarakat, Universitas Satya Negara Indonesia (LP3M-USNI)

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Abstract

The objective of this Community Service activity is to improve the understanding and ability of Micro, Small, and Medium Enterprises in calculating, paying, and reporting final taxes in accordance with applicable tax regulations. The activity was conducted in the RT002/02 neighborhood of North Kebayoran Lama, Kebayoran Lama, South Jakarta, and was attended by 14 small-scale traders who operate independently. The outreach used an interactive lecture method aimed at delivering direct and practical understanding to participants. Primary data were collected through questionnaires and analyzed using a T-Test or Paired Samples Test to measure differences in participants’ understanding before and after the outreach. The results indicate a significant increase in participants' knowledge regarding their tax obligations. This shows that the outreach was effective in enhancing the tax literacy of MSME actors, improving their compliance with tax reporting requirements, and supporting the legal and administrative sustainability of their businesses in the long term.
Co-Authors Dian Mahardika Natrion Sidauruk, Tagor