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All Journal Jurnal Bakti Masyarakat Indonesia PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Jurnal Serina Abdimas
Marcello
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PERENCANAAN BISNIS PADA UMKM VEZARA COLLECTION Yusbardini; Marcello; Cahyadi, Said Ashadi
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/prima.v2i2.724

Abstract

The purpose of this service is to provide training in creating business plans for novice entrepreneurs. A business plan is a written document that outlines the external and internal elements involved in starting a new business. Typically, a business plan includes the company's main objectives and strategies. However, many MSMEs (Micro, Small, and Medium Enterprises) face challenges due to limited human resources with expertise in this area. As a result, their business plans are often created based on immediate needs rather than being thoroughly developed. Consequently, business owners, especially young entrepreneurs like Mrs. Desy, may encounter difficulties in the future as they run their businesses. To address this issue, the PKM Team aims to provide training on how to create a comprehensive business plan, offering valuable support to Mrs. Desy and other entrepreneurs in PGC. A well-crafted business plan is essential for achieving success in business ventures.
EDUKASI PERINTISAN BISNIS PADA YAYASAN MATA AIR SURGAWI Yusbardini; Marcello
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/prima.v2i2.725

Abstract

The purpose of this service is to provide provisions for young women at Cahaya Alam Islamic boarding school in Bekasi district on how to start a business and start a business in order to have the skills, knowledge and attitudes to enter the world of independent entrepreneurship as an effort to foster life skills for children living in orphanages by providing non-formal education in the field of entrepreneurship. The training is in the form of providing material about starting a business and starting a business online. The output target of this service program is articles published in journals and IPR. This PKM activity is expected to motivate and inspire the young women of Cahaya Alam orphanage when they start entrepreneurship. With qualified entrepreneurial knowledge, it is hoped that they will be able to foster a mature attitude of independence, so that living expenses and education costs can run smoothly and can help ease the burden on orphanages, so they need to be empowered to improve their quality of life with entrepreneurship.
KEWAJIBAN PENERAPAN PERPAJAKAN SETELAH BERAKHIRNYA INSENTIF PAJAK (PP NO. 23 TAHUN 2018) Santioso, Linda; Emilie Monique Bonal; Marcello
Jurnal Bakti Masyarakat Indonesia Vol. 7 No. 3 (2024): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v7i3.32487

Abstract

The tax incentive period for MSMEs based on PP 28 of 2018 will end in 2024, where MSMEs which have been using special MSME tax rates must change to using general tax rates in accordance with article 17 of the PPh law. MSMEs are required to keep books to calculate the income tax payable arising from income earned as MSME entrepreneurs. MSMEs owned by private individuals have two alternatives for fulfilling tax obligations, namely using bookkeeping or using net income calculation norms (NPPN). MSMEs which are limited liability companies (PT), Commanditaire Vennootschap (CV), Firms, Cooperatives etc. only have one tax obligation to fulfill, namely bookkeeping. The above will certainly increase the costs that must be borne by MSME owners, not only higher tax rates compared to the MSME rates they have been paying so far and administrative costs for recording or bookkeeping. It is ironic, with the increasingly difficult economic situation, the government through the Director General of Taxes requires MSME owners to bear the tax burden through increasing tax rates. The method for implementing PKM activities is offline by providing education and training to Company staff. The results of PKM activities are that entrepreneurs and staff, after understanding tax obligations, can prepare themselves, tidy up administration, make bookkeeping, understand tax regulations and obligations so that business activities can still be maintained well, even though significant changes occur that affect the Company's activities ABSTRAK Masa insentif pajak untuk UMKM berdasarkan PP 28 Tahun 2018 akan berakhir pada tahun 2024, dimana UMKM yang selama ini menggunakan tarif khusus pajak UMKM harus berubah menggunakan tarif pajak umum sesuai pasal 17 undang-undang PPh. UMKM diwajibkan untuk membuat pembukuan dalam menghitung PPh terutang yang timbul dari penghasilan yang didapatkan sebagai pengusaha UMKM. UMKM yang dimiliki oleh orang pribadi memiliki dua alternatif dalam pemenuhan kewajiban perpajakan yaitu menggunakan pembukuan atau dapat menggunakan norma penghitungan penghasilan neto (NPPN). UMKM yang berbadan hukum Perseroan terbatas (PT), Commanditaire Vennootschap (CV), Firma, Koperasi dll hanya memiliki satu pemenuhan kewajiban perpajakan yaitu pembukuan. Hal diatas tentukan akan meningkatkan biaya yang tidak sedikit yang harus ditanggung oleh pemilik UMKM, tidak hanya tarif pajak yang lebih tinggi dibandingkan dengan tarif UMKM yang selama ini mereka bayarkan dan biaya administrasi pencatatan atau pembukuan. Sungguh ironis, dengan semakin sulitnya keadaan ekonomi tetapi pemerintah melalui Dirjen Pajak mengharuskan para pemilik UMKM untuk menanggung beban pajak melalui kenaikan tarif pajak. Metode pelaksanaan kegiatan PKM melalui luring dengan memberikan edukasi dan pelatihan kepada staff Perusahaan. Hasil kegiatan PKM dimana pengusaha dan staff setelah memahami berkaitan kewajiban perpajakan, dapat mempersiapkan diri, merapikan administrasi, membuat pembukuan, memahami peraturan dan kewajiban perpajakan sehingga kegiatan bisnis tetap dapat terjaga dengan baik, meskipun terjadi perubahan yang signifikan yang mempengaruhi aktivitas Perusahaan
PENYUSUNAN HARGA POKOK PENJUALAN SEBAGAI PENENTUAN HARGA JUAL PRODUK Santioso, Linda; Agusyah, Abel Abdallah; Marcello
Jurnal Serina Abdimas Vol 1 No 3 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i3.26215

Abstract

ABSTRACT Determination of the calculation of the cost of goods sold plays an important role for the survival of MSMEs, given the ever-increasing level of business competition, because all costs incurred by producers when there is an exchange of goods or services are an illustration of the Cost of Goods Sold. MSME owners experience difficulties in determining product selling prices, especially when submitting tenders to prospective customers. The owner is worried that he will make a mistake in determining the selling price so that he will suffer a loss. The method used is through training and implementation of simple cost cost calculations in accordance with the literature and analysis of the company's transaction results. The result of the PKM where the owner provides a selling price or tender price based on the calculation of the cost of goods sold, the company begins to control from the beginning of the process, starting from ordering raw materials, dispensing raw materials for the production process to produce finished goods. Calculations through cost accounting, material usage, labor and costs in the production process so that decisions can be made to provide profitable selling prices for the company. Training activities, coaching and implementation of the preparation of the calculation of the cost of goods sold in this PKM are felt to be very helpful and provide benefits in determining the selling price, setting margins, determining income and controlling the company's operations. The decision-making system is carried out using a method based on the calculation of the selling price of the product. so that the owner can measure and reliably monitor and control the company's activities based on precise and certain calculations and calculations. ABSTRAK Penentuan perhitungan harga pokok penjualan memegang peranan penting bagi kelangsungan hidup bagi UMKM, mengingat tingkat persaingan usaha yang selalu meningkat, karena semua beban yang dikeluarkan oleh produsen saat terjadi pertukaran barang atau jasa merupakan gambaran dari Harga Pokok Penjualan. Pemilik UMKM mengalami kesulitan dalam penentuan harga jual produk terutama saat pengajuan tender ke calon pelanggan. Pemilik kuatir salah dalam penentuan harga jual sehingga mengalami kerugian. Metode yang digunakan melalui pelatihan dan implementasi perhitungan harga pokok sederhana sesuai dengan literatur dan Analisa hasil transaksi perusahaan. Hasil dari PKM dimana pemilik dalam memberikan harga jual atau harga tender berdasarkan perhitungan harga pokok penjualan, perusahaan mulai melakukan pengendalian dari awal proses, dimulai dari pemesanan bahan baku, pengeluaran bahan baku untuk proses produksi untuk menghasilkan barang jadi. Perhitungan melalui akuntansi biaya, pemakaian material, tenaga kerja dan biaya-biaya dalam proses produksi sehingga dapat diambil keputusan untuk memberikan harga jual yang menguntungan bagi perusahaan. Kegiatan pelatihan, pembinaan dan implementasi penyusunan perhitungan harga pokok penjualan dalam PKM ini dirasakan sangat membantu dan memberikan manfaat dalam penentuan harga jual, penetapan margin, penetapan pendapatan dan pengendalian operasional perusahaan. Sistem pengambilan keputusan dijalankan dengan metode berdasarkan perhitungan harga jual produk. sehingga pemilik secara terukur dan handal dapat memantau dan mengendalikan kegiatan perusahaan berdasarkan perhitungan dan kalkulasi yang tepat dan pasti.
PENGHITUNGAN, PENYETORAN DAN PELAPORAN PPH 21 SEBAGAI PERTANGGUNGJAWABAN KEWAJIBAN PERPAJAKAN PADA PERUSAHAAN OUTSOURCING PT PUSTEKINDO SOLUSITAMA DI TANGERANG SELATAN Santioso, Linda; Marcello; Gunawan, Nita Patricia
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29243

Abstract

Companies providing labor (outsourcing) play a significant role in export-oriented company activities. Export companies often use production processes based on orders from customers. In an uncertain world economy and a global crisis as a result of the Covid-19 pandemic and war between countries, companies do not dare to immediately accept permanent employees. An alternative to meeting labor needs, companies use outsourcing of labor, through companies that operate in the field of labor providers. The salary system for permanent employees and outsourced employees is the same, namely in accordance with the Provincial Minimum Wage (UMP), if any, incentives, position allowances, etc. will be added. With the increase in the UMP in 2023, the wages earned by the Company's permanent employees (calculated by the company internally) and outsourced employees (should be calculated by the company providing the workforce) are already above Non-Taxable Income (PTKP) meaning they have to pay income tax article 21 (PPh 21 ) on wages, allowances, THR and other income. The problem is that companies providing labor have never calculated, deducted, deposited and reported taxes on their employees. In accordance with the holding system implemented in Indonesia, every company that provides income above the PTKP must withhold tax on its employees' income. The solution to avoid problems in the tax sector is that the company must carry out its obligations with a holding system, by carrying out calculations, deductions and reporting correctly on the income of all its employees in accordance with the applicable tax regulations. The resulting output is that the Company receives guidelines or methods for calculating and withholding taxes, so that employees who previously did not understand this policy become aware. These calculations and deductions can be implemented in all companies that use outsourced labor. Apart from that, to prevent tax bills or tax audits from arising. The method used is through counseling, training and mentoring starting from calculations, deposits (E_billing), tax reporting (E_filing).
PERHITUNGAN PPH 21 MENGGUNAKAN TARIF EFEKTIF RATA-RATA (TER) SESUAI PP NOMOR 58 TAHUN 2023 Santioso, Linda; Salim, Aldian; Marcello
Jurnal Serina Abdimas Vol 2 No 3 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i3.31901

Abstract

The government, through the Director General of Taxes, applies the latest regulations to the calculation of income tax article 21 (PPh 21). Two calculation techniques are applied to PPh 21, namely in the January-November period using the monthly or daily average effective rate (TER) scheme and in the December period using the progressive tax rate article 17. The calculation of PPh 21 which starts in January 2024 is very different from previous PPh 21 calculations. In the average effective rate method, taxpayers only need to take into account the total income earned as well as the classification of groups and rates each month. The groups here are guided by taxpayer status and non-taxable income (PTKP) which are classified into 3, namely TER A (PTKP TK/0, TK/1, K/0), TER B (PTKP TK/2, TK/3, K/1,K2), TER C (PTKP K/3). The monthly and daily TER amounts are in the attachment to PP 58 of 2023. With the increase in the UMP in 2024, it is already above Non-Taxable Income (PTKP), meaning you have to pay income tax article 21 on wages, allowances, THR and other income. Problems: The new regulations will be implemented starting January 2024 throughout Indonesia using ebupot PPh 21/26. With ebupot 21/26, each company is directly connected to the DJP server, this makes company leaders worried considering the limited capabilities of company staff and the calculation of PPh 21 using this ebupot has never been done or carried out. The solution to avoid problems in the tax sector is that companies must implement applicable regulations, by learning how to correctly calculate or deduct the income of all their employees in accordance with applicable tax regulations. The methods used include counseling, training and mentoring, starting from calculating gross income, inputting or importing proof of deductions, creating billing and validation to reporting PPh 21/26. ABSTRAK Pemerintah melalui Dirjen Pajak memperlakukan peraturan terbaru terhadap perhitungan pajak penghasilan pasal 21 (PPh 21). Dua Teknik perhitungan yang diterapkan terhadap PPh 21 yaitu pada masa Januari-November menggunakan skema tarif efektif rata-rata(TER) bulanan atau harian dan pada masa Desember menggunakan tarif pajak progresif pasal 17. Perhitungan PPh 21 yang dimulai pada masa Januari 2024 sangat berbeda dengan perhitungan PPh 21 sebelumnya. Pada metode tarif efektif rata-rata, wajib pajak cukup memperhitungkan total pendapatan yang diperoleh serta klasifikasi golongan dan tarif saja pada setiap bulannya. Adapun golongan disini berpedoman dari status wajib pajak dan penghasilan tidak kena pajak (PTKP) dimana digolongkan menjadi 3 yaitu TER A (PTKP TK/0,TK/1,K/0), TER B (PTKP TK/2,TK/3,K/1,K2), TER C (PTKP K/3). Besaran TER bulanan dan harian terdapat pada lampiran PP 58 Tahun 2023. Dengan meningkatnya UMP tahun 2024 sudah diatas Penghasilan Tidak Kena Pajak (PTKP) artinya harus membayar Pajak penghasilan pasal 21 atas upah, tunjangan, THR dan pendapatan lainnya. Permasalahan Peraturan yang baru diterapkan mulai Januari 2024 di seluruh Indonesia dengan menggunakan ebupot PPh 21/26. Dengan ebupot 21/26 setiap Perusahaan langsung terhubung ke server dari DJP, hal ini membuat pimpinan perusahaan kuatir mengingat keterbatasan kemampuan dari staf Perusahaan dan perhitungan PPh 21 menggunakan ebupot ini belum pernah dikerjakan atau dijalankan. Solusi supaya tidak kena masalah di bidang perpajakan maka perusahaan harus melaksanakan peraturan yang berlaku, dengan belajar bagaimana menghitung atau memotong dengan benar atas penghasilan seluruh karyawannya sesuai dengan peraturan perpajakan yang berlaku. Metode yang dipakai melalui penyuluhan,pelatihan dan pendampingan mulai dari menghitung penghasilan bruto, menginput atau mengimpor bukti potong, pembuatan billing dan validasi hingga pelaporan PPh 21/26.
Co-Authors Agusyah, Abel Abdallah Cahyadi, Said Ashadi Emilie Monique Bonal Gunawan, Nita Patricia Linda Santioso Salim, Aldian Yusbardini