Ibm Peningkatan Kesadaran Pajak dan Cara Menghitung Pajak Penghasilan Perorangan

Authors

  • Reza Hanafi Lubis Universitas Muslim Nusantara Al-Washliyah, Medan, Medan
  • Ratna Sari Dewi Universitas Muslim Nusantara Al Wasliyah, Medan
  • Khairina Taufik Universitas Muslim Nusantara Al Wasliyah, Medan

Keywords:

Increased Understanding, Awareness, Tax

Abstract

The obligations of every citizen in terms of reporting and paying taxes are the same. Every citizen is a tax object for the government. Private taxpayers, whether they are permanent workers or employees or free-duty public servants, are required to calculate the actual tax payable at the end of the year to find out what position the tax payable is. The public must understand how much tax is charged and be aware to pay the tax in accordance with the time specified by the Directorate. General of Taxation (DJP). The location of this devotion is Sekip Village Jalan Pantai Labu, where this village is one of the villages in Kampung Lalang Subdistrict, Deli Serdang Regency, North Sumatra Province. The purpose of community service program activities through PKM (Community Partnership Program) is to increase public understanding and awareness of income tax obtained. The solution that will be done in this IBM Program is socialization to increase knowledge of taxes and awareness to pay taxes. The methods applied are classical and individual. This method of approach is in the form of lectures and practices. The individual approach is carried out during the practice of socializing the calculation of the amount of tax to be paid by small businesses in Sekip Village

References

Kantor Kepala Desa. (2015). Beberapa Industri Kecil dan Menengah Wilayah Desa Medan Sinembah 2013. Medan Sinembah. Kantor Kepala Desa

Mitra Mustika, Khairul Saleh, dan Fatmawaty. 2016. Strategi Pengembangan Usaha Berdasarkan Analisis Lingkungan Usaha Pada Industri Sapu Ijuk Desa Medan Sinembah Kecamatan Tanjung Morawa. Jurnal Pengabdian kepada masyarakat Vol 22 No 4.

Hisyam, Djihad. 2014.Pelatihan Perpajakan Pada Pengusaha Kecil DI Lingkungan UNY Kampus Wates. Fakultas Ekonomi. Universitas Negeri Yogyakarta.

https://pajak.go.id/id/setengahpersen

Published

2021-03-31

Issue

Section

Articles