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Pelatihan Penghitungan PPh Final Tarif 0.5% Sesuai Peraturan Pemerintah No.55 Tahun 2022 pada Pelaku Usaha UMKM di Kepulauan Banda Neira, Kabupaten Maluku Tengah
Hartina Husein, Ferry H Basuki, Elna Marsye Pattinaja, Selva Temalagi, Dwi Kriswantini, Trisna Sary Lewaru
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- Hartina Husein: Universitas Pattimura, Indonesia
- Ferry H Basuki: Universitas Pattimura, Indonesia
- Elna Marsye Pattinaja: Universitas Pattimura, Indonesia
- Selva Temalagi: Universitas Pattimura, Indonesia
- Dwi Kriswantini: Universitas Pattimura, Indonesia
- Trisna Sary Lewaru: Universitas Pattimura, Indonesia
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Abstract
The untapped potential for taxation in Indonesia is still quite high, one of which is "underground economy" activities which have not been identified because the original transactions are using cash. Apart from that, taxpayers' knowledge is still subsided, which results in a combination of high levels of tax avoidance and evasion. Provides knowledge related to tax reporting, as well as financial reporting understandability to some of entrepreneurs is an urgent activity to deal with, is the responsible of academics to lowering this gap. Based on a pre-survey of 23 entrepreneurs, it was found that none of them had a NPWP (Taxpayer Identification Number) and had never had association with tax agencies. This PKM is held in intermediary with the learning of tax ability for entrepreneurs who have certain Gross Income with a maximum limit of 4.8 billion per year. By providing facilities from the government through a classification of 0.5% rate of the DPP. It is an opportunity for entrepreneurs to submit taxes. The results of the PKM result that most of the material has been enlightened, but the issue of this PKM can be seen from the compliance of entrepreneurs with tax obligations, which is expected in a more acceptable way in the future.
Keywords
Author Biographies
Hartina Husein
Universitas Pattimura
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pattimura, Kota Ambon, Provinsi Maluku, Indonesia
Ferry H Basuki
Universitas Pattimura
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pattimura, Kota Ambon, Provinsi Maluku, Indonesia
Elna Marsye Pattinaja
Universitas Pattimura
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pattimura, Kota Ambon, Provinsi Maluku, Indonesia
Selva Temalagi
Universitas Pattimura
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pattimura, Kota Ambon, Provinsi Maluku, Indonesia
Dwi Kriswantini
Universitas Pattimura
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pattimura, Kota Ambon, Provinsi Maluku, Indonesia
Trisna Sary Lewaru
Universitas Pattimura
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pattimura, Kota Ambon, Provinsi Maluku, Indonesia
Article Identifiers
- Article Title: Pelatihan Penghitungan PPh Final Tarif 0.5% Sesuai Peraturan Pemerintah No.55 Tahun 2022 pada Pelaku Usaha UMKM di Kepulauan Banda Neira, Kabupaten Maluku Tengah
- DOI: 10.59431/ajad.v4i1.302
- Publication Date: 2024-04-30
- Journal: AJAD : Jurnal Pengabdian kepada Masyarakat
- Volume: 4
- Issue: 1
- Pages: 163–171
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Article Details
| Volume: | 4 |
| Issue: | 1 |
| Year: | 2024 |
| Published: | 2024-04-30 |
| Pages: | 163–171 |
| Section: | Articles |
Additional Information
How to Cite
Husein, H., Basuki, F. H., Pattinaja, E. M., Temalagi, S., Kriswantini, D., & Lewaru, T. S. (2024). Pelatihan Penghitungan PPh Final Tarif 0.5% Sesuai Peraturan Pemerintah No.55 Tahun 2022 pada Pelaku Usaha UMKM di Kepulauan Banda Neira, Kabupaten Maluku Tengah. AJAD : Jurnal Pengabdian Kepada Masyarakat, 4(1), 163–171. https://doi.org/10.59431/ajad.v4i1.302
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This work is licensed under a Creative Commons License.
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