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All Journal Dinamika Sosial: Jurnal Pengabdian Masyarakat Dan Transformasi Kesejahteraan Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal
Rani Fransiska Saragih Sumbayak
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice

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Sosialisasi dan Pendampingan Pajak Pertambahan Nilai (PPN) dan Pajak Penghasilan (PPh) Atas Transaksi Klinik Kesehatan Pada Klinik Pratama Harapan Jaya Rolita C. Purba; Budianto Budianto; Indra Jaya; Rani Fransiska Saragih Sumbayak; Nuryustina Barasa
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 3 No. 1 (2026): Januari: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v3i1.2814

Abstract

Pratama clinics, as first-level healthcare facilities, play a crucial role in providing healthcare services to the community and are also subject to tax obligations for their business activities. However, many clinics still lack a thorough understanding of Value Added Tax (VAT) and Income Tax (PPh) provisions for their transactions, particularly regarding the tax treatment of medical services, drug sales, and tax withholding and reporting obligations. This Community Service activity aims to improve Harapan Jaya Pratama Clinic's tax understanding and compliance through outreach and mentoring on VAT and PPh for clinic transactions. The implementation method includes outreach on relevant tax regulations, training in tax accounting-based transaction recording, and mentoring in identifying taxable objects, calculating, depositing, and reporting VAT and PPh in accordance with applicable regulations. The expected outcomes of this activity are increased tax literacy and awareness among clinic managers, more orderly transaction recording, and increased compliance of Harapan Jaya Pratama Clinic in fulfilling its tax obligations. This activity is expected to support better and more sustainable clinic financial governance.
Sosialisasi dan Implementasi Coretax DJP untuk Mendukung Kepatuhan Pajak Pegawai Klinik Pratama Harapan Jaya Medan Rolita C. Purba; Budianto Budianto; Indra Jaya; Rani Fransiska Saragih Sumbayak; Nuryustina Barasa
Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan Vol. 3 No. 2 (2026): Juni: Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kesejahte
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/dinsos.v3i2.3373

Abstract

Tax compliance is an important aspect in supporting the optimization of state revenue. The Directorate General of Taxes (DJP) has developed Coretax as a digital-based tax administration system to improve efficiency and transparency. However, socialization is still needed so that taxpayers, including employees of Klinik Pratama Harapan Jaya Medan, understand and are able to implement it. This community service activity aims to improve employees' understanding and tax compliance through socialization and implementation of the Coretax DJP system. The implementation method uses Participatory Action Research (PAR) combined with socialization, training, and mentoring (coaching clinic) approaches. The results show an increase in participants' understanding of the Coretax system, particularly in the processes of registration, reporting, and monitoring tax obligations. Employees also showed increased readiness to apply the system in personal tax reporting. This activity is expected to ensure that the implementation of Coretax DJP can continue to be applied consistently within Klinik Pratama Harapan Jaya Medan, thereby increasing employee tax compliance sustainably and supporting national tax digital transformation. Keywords: Socialization, Implementation, Coretax, DJP, Tax Compliance.
Co-Authors Budianto Budianto Indra Jaya Nuryustina Barasa Rolita C. Purba