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All Journal Journal of Law Science Jurnal Pengabdian Masyarakat (ABDIRA)
Choerunnisa, Najwa
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Aerospace Engineering Humanities Computer Science & IT Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Enforcement of the income tax statement law to foreign companies taxable abroad in Indonesia Maulana, Ayang Fristia; Khusaeni, Khusaeni; Choerunnisa, Najwa; Febriana, Hanum; Husna, Virda Sofiatul
Journal of Law Science Vol. 6 No. 3 (2024): July : Law Science
Publisher : Institute Of computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jls.v6i3.5185

Abstract

This study discusses compliance with income tax (PPh) regulations for Indonesian tax collectors. In this study used library research and descriptive methods. Collecting taxes on the profits of foreign companies is one way the Indonesian government raises taxes. By increasing the number of foreign companies receiving funds from Indonesia through the General Administration to comply with the law as stipulated in the regulations of the Act No. 28 of 2007 on Taxation, as well as the Law No. 7 of 1983 on Income Tax.  The tax authorities need to take further steps to ensure effective taxation of the profits of foreign companies in Indonesia.  The aim of this effort is to ensure that receiving state taxes, especially taxes collected from foreign companies, is more effective.
Penguatan Ketahanan Keluarga melalui Strategi Integratif di Bidang Kesehatan, Pendidikan, dan Pemberdayaan Ekonomi di Desa Bendung Andriani, Rina; Damayanti, Ira; Saputra, Desma Yuliadi; Febsi, Yania; Rofika, Rofika; Choerunnisa, Najwa; Karmelia, Arina; Nuramadhan, Aji; Nurul Lintang, Adinda Mutiara; Maulana, Ibnu
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 4 (2025): Abdira, Oktober
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i4.967

Abstract

The counseling activity in Bendung Village aims to improve the community’s quality of life through the integration of public awareness on health, the importance of education within the family, and economic empowerment (SMEs). The program encourages families to adopt a healthy lifestyle, maintain cleanliness, utilize available health services, support their children’s education to foster a smart and independent generation, and strengthen family economic capacity through SMEs, skills development, and innovative marketing strategies. The activity followed four main stages: preparation, implementation, evaluation, and reporting. The counseling was held on August 7, 2025, at the Bendung Village Office with 36 participants, consisting of 29 women and 7 men representing different neighborhood units (RT). The speakers were lecturers and practitioners in related fields, including Yania Febsi, S.Gz., M.K.M., Desma Yuliadi Saputra, M.Pd., and Ira Damayanti, S.T., M.T. The results showed active participation and enthusiasm from the participants during discussions, indicating the high interest of the community. This underscores the importance of an integrative strategy based on collaboration among the community, academics, and village government to achieve family resilience that is healthy, educated, and economically independent.
Co-Authors Andriani, Rina Ayang Fristia Maulana Desma Yuliadi Saputra Febriana, Hanum Febsi, Yania Husna, Virda Sofiatul Ira Damayanti, Ira Karmelia, Arina Khusaeni, Khusaeni Maulana, Ibnu Nuramadhan, Aji Nurul Lintang, Adinda Mutiara Rofika Rofika, Rofika