The existence of Micro, Small and Medium Enterprises (MSMEs) can no longer be doubted because they are proven to be able to survive and become the economic cogs. In 2011 MSMEs were able to contribute significantly to state revenue by contributing 61,9 percent of gross domestic product (GDP) revenue through tax payments. But the development of MSMEs in Indonesia is still very weak, one of the problems faced is human resources. MSMEs require targeted empowerment, guidance and development to be able to compete with large-scale companies. From the tax sector, the government has made special rules to facilitate MSMEs business people in their tax payments, namely through PP Number 23 of 2018. And furthermore it is expected that MSMEs business players can increase the level of making simple accounting which will help to tidy the administration of their businesses. In this case, we help MSMEs businesses to improve their capability and understanding in accounting and the new Tax Regulation (PP no.23/2018). This activity was attended by 51 MSMEs business people in the city of Depok. After attending the training, participants were given the opportunity to ask questions and consult. The results of the training and mentoring show an increase in knowledge about simple accounting that can be made by the participants themselves and participants become aware of the new taxation rules namely PP No.23 of 2018 as well as raising awareness about the importance of paying taxes.
Dalam beberapa tahun terakhir, UMKM menunjukan perannya dalam pertumbuhan ekonomi di Indonesia. Tercatat dari tahun ke tahun penerimaan pajak dari sektor UMKM semakin meningkat. Oleh karena itu, peran strategis ini perlu mendapat perhatian khusus dari pemerintah. Perumusan masalah dari kegiatan ini adalah bagaimana pelaku bisnis UMKM khususnya di Kota Depok menjalankan kewajiban perpajakannya dengan benar dan salah satunya dengan pengisian SPT melalui E-filing. Kesimpulan dari kegiatan workshop ini adalah workshop telah berjalan lancar. Peserta sudah bisa melakukan pengisian SPT melalui E-filling. Kekurangan dari kegiatan ini adalah lemahnya sinyal saat melakukan praktek sehingga memperlambat proses pelatihan.
The government has made various efforts to improve taxpayer compliance but the efforts that have been made have not been effective enough. Collaboration between stakeholders is needed in harmonizing and synergizing all components of taxpayers. This study was conducted with the aim of analyzing pentahelix collaboration in improving taxpayer compliance at Cimanggis Tax Office. The study used descriptive qualitative methods with data collection techniques through observation, interviews and literature study. The results of the study show that collaboration has been carried out by the government well by involving various parties who take an active role, namely the private sector, academia, the media and the community. Each party has its own role in helping improve taxpayer compliance. In its implementation there are several obstacles, but coordination continues to be carried out together to carry out the commitments that have been made.
Tax is the largest source of state income. However, people's compliance with paying taxes is still low. Therefore, tax education is needed early on. The research question in this activity is how to calculate and fill in the Personal Income Tax Return. The method of this activity is by lecture, demonstration and practice of calculating income tax and filling in the Personal Income Tax Return at SMKN 10 Jakarta. Conclusion of this activity Workshop Completion of Personal Income Tax Return can be held well and run smoothly. Participants are able to manually calculate and record the Personal Income Tax Return. The shortcomings are the absence of learning media, namely dummy e-filing to be practiced by participants
This study aims to analyze the collection of plastic excise as an effort to reduce plastic waste in Indonesia. This research is a qualitative research by observing, interviewing and analyzing the documents. The results of the study indicate that the proposed plastic excise tariff of 200 Rupiahs per bag is still considered too low so that researchers consider it will not have a significant impact on reducing plastic consumption in Indonesia. In addition, commitment from the government, employers and the wider community is needed to support this plastic excise tax policy.
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