JPM VOL.3 NO 2 SEPTEMBER 2024 PENYULUHAN UNDANG UNDANG HARMONSASI PERATURAN PERPAJAKAN NOMOR 7 TAHUN 2021 BAGI WAJIB PAJAK PENGUSAHA ORANG PRIBADI DAN BADAN DIKELURAHAN PAGUTAN KECAMATAN MATARAM KOTA MATARAM

COUNSELING ON THE HARMONIZATION LAW OF TAX REGULATION NUMBER 7 OF 2021 FOR TAXPAYERS, ENTREPRENEURS, INDIVIDUALS AND ENTITIES IN THE PAGUTAN VILLAGE OF MATARAM DISTRICT, MATARAM CITY

Abstract

Community service on July 2, 2024, held in Pagutan subdistrict targeting individual and corporate taxpayers. The aim of this community service was to give an explanation of law number 704 2021 concerning the harmonization of tax. Regulation which will come into effect in 2024 and provides knowledge about procedures, for calculating, driving, and reporting taxes owed online. The methods used to achieve this goal are lectures and focus group discussions (FGD) with material on tax regulations that are currently in effect in accordance with the regulation of the government of the Republic of Indonesia.

This activity showed positive results based on the responses given by the activity participants seemed very enthusiastic in asking questions related to material provided by the resource person. The final part of the discussion showed that the activity participants were able to understand the entirety of the material presented by the resource person. A recommendation conveyed in the discussion is that this kind of outreach activities should be carried out more frequently, especially with the issuance of government regulator number 58 of 2023 which will come into force on 1 January 2024 namely regarding the implication of the average effective rate for withhold income tax article 21 monthly apart from the harmonization of tax regulation, so that taxpayers can be more compliant in fulfilling their tax obligation.