Pendampingan Pelaporan SPT PPH Orang Pribadi dan Sosialisasi PMK Nomor 168 Tahun 2023

  • Riza Edwindra Fakultas Vokasi, Universitas Warmadewa, Indonesia
  • Desak Rurik Pradnya Paramitha Nida Fakultas Vokasi, Universitas Warmadewa, Indonesia
  • I Made Sastra Dwikiarta Fakultas Vokasi, Universitas Warmadewa, Indonesia

Abstract

before the end of March. Tax return reporting is mandated in the Law on General Provisions and Tax Procedures (KUP) article 3, where every taxpayer is required to fill out the tax return correctly, clearly and completely, and for the annual income tax return, it must be submitted no later than 3 months after the tax year ends (March). Tax return reporting can be done online, using e-form or e-filling. However, there are still many people who still do not understand the reporting process using e-filling. The people in the Renon area are very homogeneous. The Renon area is considered very promising, until now it is still an "elite area" in the city of Denpasar. It is very strategically located, close to the center of the city government, even the province. There are many government and private offices, restaurants, restaurants, shops, and even the center of Beauty Clinics in Bali. The population of Renon in 2016 was 20,774 people, consisting of 10,331 men and 10,443 women. Very few residents in this area are unemployed, having an income means that many taxpayers are scattered in this area. The method used in this service is to provide direct assistance to the community. Includes assistance and consultation regarding the rights and obligations of taxpayers, matching NIK and NPWP and reporting Personal Tax using e-filling. The series of activities will be carried out continuously from February to March 2024.  This activity was very welcomed by the community. However, the level of public awareness in fulfilling tax obligations is still quite lacking. This may happen due to the lack of public trust in the management of state finances due to the impact of corruption reporting by state apparatus. In addition to socialization, an important thing that must be fixed is the eradication of KKN to increase public trust.

 

References

Halim, A., Bawono, I. R., & Dara, A. (2014). Perpajakan: Konsep, Aplikasi, Contoh, dan Studi Kasus. Jakarta: Salemba Empat.

Ikhsan, A. (2014). Perpajakan. Yogyakarta: BPFE UGM.

Indonesia, R. (2014). Peraturan Direktorat Jenderal Pajak Nomor PER-32-PJ/2015 tentang Pedoman Teknis Tata Cara Pemotongan. Penyetoran dan Pelaporan Pajak Penghasilan Pasal, 2

Keputusan Menteri Keuangan Nomor 192/PMK.03/2007 Tentang Kepatuhan Wajib Pajak

Mardiasmo. (2014). Perpajakan. Yogyakarta: Andi Offset.

Peraturan Menteri Keuangan Republik Indonesia Nomor 168 Tahun 2023 Tentang Petunjuk Pelaksanaan Pemotongan Pajak Atas Penghasilan Sehubungan dengan Pekerjaan, Jasa, atau Kegiatan Orang Pribadi.

Putri, Ni Made Lastri Karsiani. 2022. Penerimaan Pajak di Bali 2022 Tembus 129 Persen. Artikel online disitasi pada 9 Februari 2024 . https://www.detik.com/bali/bisnis/d-6489142/penerimaan-pajak-di-bali-2022-tembus-129-persen.

Rhismawati,Ni luh. 2021. Kanwil DJP Bali: realisasi peneriman Rp 6,36 Triliun. Artikel online disitasi pada 9 February 2024 https://bali.antaranews.com/berita/261421/kanwil-djp-bali-realisasi-penerimaan-rp636-triliun

Sastri, I.I.D.A.M. (2018) Pendekatan sosial sebagai upaya Kanwil DJP Bali mengurangi Tax Avoidance. WICAKSANA: Jurnal Lingkungan dan Pembangunan, 2(1). https://www.ejournal.warmadewa.ac.id/index.php/wicaksana/issue/view/91

Saputra, Harian Noris. 2023. Penerimaan Pajak di Bali Mencapai Rp13,03 Triliun. Artikel online disitasi pada 9 Februari 2024 https://bali.bisnis.com/read/20231228/538/1727869/penerimaan-pajak-di-bali-mencapai-rp1303-triliun

Published
2024-07-10
Section
Articles
Abstract viewed = 45 times
PDF (Bahasa Indonesia) downloaded = 35 times

Most read articles by the same author(s)