Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU)
Vol. 5 No. 2 (2024): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat

Pendampingan Penghitungan dan Pelaporan Pajak Penghasilan Pasal 21 Orang Pribadi pada Civitas Akademika Sekolah Pelayaran Surabaya

Acynthia Ayu Wilasittha (Unknown)
Putri, Sofie Yunida (Unknown)
Tantina Haryati (Unknown)



Article Info

Publish Date
09 Jul 2024

Abstract

Purpose – This community service activity aims to enhance the understanding of individual taxpayers in the field of taxation, specifically in calculating and reporting their taxes online. The community service activity took place at Bhakti Samudera Maritime School located in Surabaya, and the participants were teachers and administrative staff from the school. Design/methodology/approach - The activity was conducted in three phases: questionnaire distribution, training on the calculation and reporting of Article 21 Personal Income Tax (PPh Pasal 21), and assistance in calculating and reporting taxes online. Based on the questionnaire data, it was determined that the academic community had income below the Taxable Income Threshold (PTKP). Therefore, the community service team prepared simplified materials for tax calculation and reporting. Findings – This community service activity improved the understanding of individual taxpayers, specifically the academic community of Bhakti Samudera Maritime School in Surabaya, regarding how to calculate their tax liabilities under Article 21 Personal Income Tax and report them using online e-filing. Originality/value – The school's academic community benefited from the training and assistance provided, as it resolved all tax-related issues and misunderstandings.

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Journal Info

Abbrev

Janayu

Publisher

Subject

Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

Description

Focus and Scope of the Jurnal Pegabdian dan Peningkatan Mutu Masyarakat is a National Journal based on the result of Community Service Activities in Applied Social Humaniora. Janayu particularly focuses on the main problems in the development of community services areas as follow : Education for ...