Peningkatan Kemampuan Perpajakan dalam Pelaporan SPT Masa PPh 21 pada Siswa SMK Negeri Kota Tegal Berdasarkan Undang-Undang HPP
Tax regulations in Indonesia are constantly changing, adapting to changes or dynamics that occur in society. On October 29, 2021, The Act no. 7 /2021 concerning Harmonization of Tax Regulations. which came into effect on January 1, 2022. Therefore, some tax regulations must be adjusted to the HPP la...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | Indonesian |
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Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Semarang
2023-05-01
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| Series: | Jurnal Surya Masyarakat |
| Subjects: | |
| Online Access: | https://jurnal.unimus.ac.id/index.php/JSM/article/view/10140 |
| _version_ | 1797742435389931520 |
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| author | Ririh Sri Harjanti Anita Karunia Yeni Priatna Sari Oryza Khilmah Yunika Dwi Alfiani |
| author_facet | Ririh Sri Harjanti Anita Karunia Yeni Priatna Sari Oryza Khilmah Yunika Dwi Alfiani |
| author_sort | Ririh Sri Harjanti |
| collection | DOAJ |
| description | Tax regulations in Indonesia are constantly changing, adapting to changes or dynamics that occur in society. On October 29, 2021, The Act no. 7 /2021 concerning Harmonization of Tax Regulations. which came into effect on January 1, 2022. Therefore, some tax regulations must be adjusted to the HPP law. There are various changes contained in the law, one of which is the renewal of the PPh 21 rate. Education, socialization, understanding and capacity building in the field of taxation need to be carried out from an early age. The younger generation needs to understand the importance of taxes for the state so that later they are expected to be able to protect their own country through tax awareness and taxation capabilities.The purpose of this Community Service activity is to provide education, socialization and increase taxation capabilities related to reporting of SPT Period PPh 21 which is adjusted to the latest regulations, namely The Act No. 7 /2021 for students majoring in Accounting at SMK Negeri 2 Tegal City. The method used in this PKM activity is the lecture method and tutorial or practice of calculating and filling out the SPT Period PPh 21 using the Microsoft Excel application. This activity was carried out at the Accounting Laboratory at SMK Negeri 2 Tegal City. The results of the PKM show that the existence of this PKM activity is able to have an impact on increasing the ability of students to calculate and fill out the SPT Period PPh 21 which has been adjusted to the applicable law. |
| first_indexed | 2024-03-12T14:41:46Z |
| format | Article |
| id | doaj.art-27017731f7be47d8940222bb9eba73ee |
| institution | Directory Open Access Journal |
| issn | 2623-0364 2623-0569 |
| language | Indonesian |
| last_indexed | 2024-03-12T14:41:46Z |
| publishDate | 2023-05-01 |
| publisher | Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Semarang |
| record_format | Article |
| series | Jurnal Surya Masyarakat |
| spelling | doaj.art-27017731f7be47d8940222bb9eba73ee2023-08-16T06:38:41ZindLembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah SemarangJurnal Surya Masyarakat2623-03642623-05692023-05-015217918510.26714/jsm.5.2.2023.179-1856553Peningkatan Kemampuan Perpajakan dalam Pelaporan SPT Masa PPh 21 pada Siswa SMK Negeri Kota Tegal Berdasarkan Undang-Undang HPPRirih Sri Harjanti0Anita Karunia1Yeni Priatna Sari2Oryza Khilmah Yunika3Dwi Alfiani4Politeknik Harapan Bersama, Kota Tegal, IndonesiaPoliteknik Harapan Bersama, Kota Tegal, IndonesiaPoliteknik Harapan Bersama, Kota Tegal, IndonesiaPoliteknik Harapan Bersama, Kota Tegal, IndonesiaPoliteknik Harapan Bersama, Kota Tegal, IndonesiaTax regulations in Indonesia are constantly changing, adapting to changes or dynamics that occur in society. On October 29, 2021, The Act no. 7 /2021 concerning Harmonization of Tax Regulations. which came into effect on January 1, 2022. Therefore, some tax regulations must be adjusted to the HPP law. There are various changes contained in the law, one of which is the renewal of the PPh 21 rate. Education, socialization, understanding and capacity building in the field of taxation need to be carried out from an early age. The younger generation needs to understand the importance of taxes for the state so that later they are expected to be able to protect their own country through tax awareness and taxation capabilities.The purpose of this Community Service activity is to provide education, socialization and increase taxation capabilities related to reporting of SPT Period PPh 21 which is adjusted to the latest regulations, namely The Act No. 7 /2021 for students majoring in Accounting at SMK Negeri 2 Tegal City. The method used in this PKM activity is the lecture method and tutorial or practice of calculating and filling out the SPT Period PPh 21 using the Microsoft Excel application. This activity was carried out at the Accounting Laboratory at SMK Negeri 2 Tegal City. The results of the PKM show that the existence of this PKM activity is able to have an impact on increasing the ability of students to calculate and fill out the SPT Period PPh 21 which has been adjusted to the applicable law.https://jurnal.unimus.ac.id/index.php/JSM/article/view/10140taxationspt pph 21hpp law |
| spellingShingle | Ririh Sri Harjanti Anita Karunia Yeni Priatna Sari Oryza Khilmah Yunika Dwi Alfiani Peningkatan Kemampuan Perpajakan dalam Pelaporan SPT Masa PPh 21 pada Siswa SMK Negeri Kota Tegal Berdasarkan Undang-Undang HPP Jurnal Surya Masyarakat taxation spt pph 21 hpp law |
| title | Peningkatan Kemampuan Perpajakan dalam Pelaporan SPT Masa PPh 21 pada Siswa SMK Negeri Kota Tegal Berdasarkan Undang-Undang HPP |
| title_full | Peningkatan Kemampuan Perpajakan dalam Pelaporan SPT Masa PPh 21 pada Siswa SMK Negeri Kota Tegal Berdasarkan Undang-Undang HPP |
| title_fullStr | Peningkatan Kemampuan Perpajakan dalam Pelaporan SPT Masa PPh 21 pada Siswa SMK Negeri Kota Tegal Berdasarkan Undang-Undang HPP |
| title_full_unstemmed | Peningkatan Kemampuan Perpajakan dalam Pelaporan SPT Masa PPh 21 pada Siswa SMK Negeri Kota Tegal Berdasarkan Undang-Undang HPP |
| title_short | Peningkatan Kemampuan Perpajakan dalam Pelaporan SPT Masa PPh 21 pada Siswa SMK Negeri Kota Tegal Berdasarkan Undang-Undang HPP |
| title_sort | peningkatan kemampuan perpajakan dalam pelaporan spt masa pph 21 pada siswa smk negeri kota tegal berdasarkan undang undang hpp |
| topic | taxation spt pph 21 hpp law |
| url | https://jurnal.unimus.ac.id/index.php/JSM/article/view/10140 |
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