Jurnal Abdimas Sangkabira
Vol. 2 No. 2 (2022): Jurnal Abdimas Sangkabira, Juni 2022

PENINGKATAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI (KARYAWAN) MELALUI PELATIHAN PENGISIAN SPT TAHUNAN PAJAK PENGHASILAN ORANG PRIBADI

Muhammad Hasyim Ashari (Sekolah Tinggi Ilmu Ekonomi Indocakti Malang)



Article Info

Publish Date
16 Jun 2022

Abstract

This community service activity aims to train employees who have more than one position from different business entities in one business group located in Lawang, Malang, East Java, regarding calculating and reporting the Annual Tax Return of Personal Income. The method used in this activity is training in calculating and reporting the Annual Tax Return of Personal Income who have positions in three business entities in the same business group. Based on the results of community service, it is concluded that employees who have a personal income tax (PPh 21) can calculate the tax payable. The combined income will be underpaid on the Annual Personal Income Tax because they have income from two or more employers (business entities) in one business group. So you must make an Electronic Deposit Letter via e-billing first before reporting the Annual Tax Return electronically via e-filling or e-form.

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Journal Info

Abbrev

abdimas

Publisher

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Abdimas Sangkabira adalah jurnal pengabdian pada masyarakat yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Mataram. Sangkabira yang dalam bahasa Sasak Lombok memiliki arti tolong menolong dan gotong royong, dengan harapan akademisi kampus dan masyarakat saling tolong menolong, ...