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Accounting and Tax Model for UMKM as Individual Taxpayers based on SAK EMKM and PP No 55 of 2022 Concerning Adjustments to Arrangements in the Field of Income Tax Pesik, Heidy; Wauran, Anita Ludia Vivian; Rengku, Jeffry Otniel; Santie, Johannes Kristoffel; Kaunang, Anneke Marie; Langi, Treesje Amelia Clara; Sondakh, Nixon
Indonesian Journal of Social Science Research Vol. 4 No. 2 (2023): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.04.02.14

The existence of tax regulations in the field of income tax results in changes to the tax obligations of individual MSME business actors in the tax obligation mechanism, especially in determining the tax base for determining the tax payable, as regulated in Government Regulation No. 50 of 2022 concerning adjustments to regulations in the field of taxation which regulate income. taxable up to a turnover of IDR 500,000,000 for individual taxpayers as well as MSME entities.Where this regulation will be implemented starting January 1 2022, so the need for an accounting and tax model is really needed by MSME business actors in carrying out their tax obligations in accordance with the current regulations. Where as a basis for reporting tax obligations, an accounting report is needed as the basis for calculating tax obligations.This research aims to produce an Accounting Report design model based on Accounting Standards for Small and Medium Enterprise Entities (MSMEs) as taxpayers as well as a Tax report model that is in line with Government Regulation Number 55 of 2022 concerning adjustments to Regulations in the Income Tax Sector which are derived from the regulations of Law No. 7 in 2021 regarding the harmonization of tax regulations, in order to assist MSMEs in carrying out their tax obligations. The final result of this research is to produce an accounting and tax model that is in accordance with the EMKM regulations and PP No. 55 of 2022.

Pengembangan Standar Operasional Prosedur (SOP) Kas Kecil untuk Meningkatkan Transparansi dan Akuntabilitas Keuangan di Jemaat GMIM Getsemani Sumompo Wilayah Manado Utara Dua Lintong, Jerry Sonny; Walukow, Ivoletti Merlina; Langi, Treesje A. C.; Paendong, Yelly Sj.; Rengku, Jeffry Otniel
INCOME: Indonesian Journal of Community Service and Engagement Vol 4 No 4 (2025)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v4i4.1751

This community service activity was conducted at the GMIM Getsemani Sumompo Congregation in response to the lack of a written Standard Operating Procedure (SOP) for managing the congregation's petty cash. Unsystematically documented daily operational fund management risks recording errors and weak accountability. Through a participatory approach, this activity involved financial managers, with the following stages: problem identification, outreach, SOP development, testing, and evaluation. Observations and interviews revealed that petty cash record keeping was not yet standardized. A draft SOP was developed through a Focus Group Discussion (FGD) and covered several key components: fund requests, approvals, disbursements, recording, replenishment, and reporting. Pre- and post-tests showed a 29% increase in financial managers' understanding. The two-month trial resulted in an 85% procedural compliance rate, exceeding the established target. This activity successfully produced an SOP document that can be effectively implemented and serves as a model for transparent and accountable petty cash management for other congregations within the Minahasa Evangelical Christian Church Synod. Keywords: Petty Cash SOP; accountability; church; internal control

Accountting Study of Non-Profit Entities Based on Sak Etap Isak 35 Rengku, Jeffry Otniel; Lintong, Jerry Sonny
Indonesian Journal of Social Science Research Vol. 3 No. 1 (2022): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.03.01.06

The Evangelical Christian Church in Minahasa is a very developed church, and has succeeded in developing its service to the community with various forms of service, such as establishing schools, help the underprivileged congregation through the coffers of love, cooperatives, free medical treatment and so on. The success of the church in presenting clear and transparent financial reporting, becomes a measure of the success of every program that has been planned. In addition, church administrators can easily make accountability to God and church members. Accountability increases the confidence of the congregation, so that they do not hesitate to make donations, as well as transparency reduces misunderstandings or suspicions in the church, including conflicts and divisions that should become one in Christ and the church can continue to improve its services for the glory of God. This study aims to determine the financial management of GMIM, by conducting studies and comparing the management among church organizations, evaluating the financial process into financial statements. The method used is a qualitative method by reviewing transactions that occur at any time, the notes used by each treasurer which are then compiled by Congregation Assembly Working Agency in Financial Statements according to activities. Analysis of the data used is to explain, describe the method of financial management of all cash receipts transactions starting from financial data to become information during the reporting period.

Accounting and Tax Model for UMKM as Individual Taxpayers based on SAK EMKM and PP No 55 of 2022 Concerning Adjustments to Arrangements in the Field of Income Tax Pesik, Heidy; Wauran, Anita Ludia Vivian; Rengku, Jeffry Otniel; Santie, Johannes Kristoffel; Kaunang, Anneke Marie; Langi, Treesje Amelia Clara; Sondakh, Nixon
Indonesian Journal of Social Science Research Vol. 4 No. 2 (2023): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.04.02.14

The existence of tax regulations in the field of income tax results in changes to the tax obligations of individual MSME business actors in the tax obligation mechanism, especially in determining the tax base for determining the tax payable, as regulated in Government Regulation No. 50 of 2022 concerning adjustments to regulations in the field of taxation which regulate income. taxable up to a turnover of IDR 500,000,000 for individual taxpayers as well as MSME entities.Where this regulation will be implemented starting January 1 2022, so the need for an accounting and tax model is really needed by MSME business actors in carrying out their tax obligations in accordance with the current regulations. Where as a basis for reporting tax obligations, an accounting report is needed as the basis for calculating tax obligations.This research aims to produce an Accounting Report design model based on Accounting Standards for Small and Medium Enterprise Entities (MSMEs) as taxpayers as well as a Tax report model that is in line with Government Regulation Number 55 of 2022 concerning adjustments to Regulations in the Income Tax Sector which are derived from the regulations of Law No. 7 in 2021 regarding the harmonization of tax regulations, in order to assist MSMEs in carrying out their tax obligations. The final result of this research is to produce an accounting and tax model that is in accordance with the EMKM regulations and PP No. 55 of 2022.

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