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

Authors

  • Muhammad Hasyim Ashari Sekolah Tinggi Ilmu Ekonomi Indocakti Malang

DOI:

https://doi.org/10.29303/abdimassangkabira.v2i2.144

Keywords:

Keywords: Personal Income Tax, PPh 21, Community Service Activity

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.

References

Daftar Referensi

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Ellydia Ludang. (2019). Penerapan Pajak Penghasilan (PPh) Pasal 21 terhadap Pegawai Tetap PT. Graha Sentosa Permai Cabang Palangka Raya. J-SEA (Journal Socio Economics Agricultural). Vol. 14 No. 2, Agustus 2019: 66-71

Peraturan Menteri Keuangan Republik Indonesia Nomor 102/PMK.010/2016 tentang Penetapan Bagian Penghasilan Sehubungan dengan Pekerjaan dari Pegawai Harian dan Mingguan serta Pegawai Tidak Tetap Lainnya yang Tidak Dikenakan Pemotongan Pajak Penghasilan

Ria Sintha Devi. (2020). Status Hukum dan Tanggungjawab Anak Perusahaan PT (Perseroan Terbatas) dalam Suatu Kelompok Perusahaan. Jurnal Ilmiah Kohesi. Vo. 4 No. 1 Januari 2020: 84-98

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Published

2022-06-16

How to Cite

Muhammad Hasyim Ashari. (2022). PENINGKATAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI (KARYAWAN) MELALUI PELATIHAN PENGISIAN SPT TAHUNAN PAJAK PENGHASILAN ORANG PRIBADI. Jurnal Abdimas Sangkabira, 2(2), 256–262. https://doi.org/10.29303/abdimassangkabira.v2i2.144