Sosialisasi Pengisian E-SPT PPh 1770, 1770 S, Dan 1770 SS Pada PT. Star Maju Sentosa

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan sosialisasi kepada karyawan PT. Star Maju Sentosa Jakarta. Sosialisasi ini dimaksudkan untuk meningkatkan pemahaman wajib pajak yang merupakan karyawan PT. Star Maju Sentosa Jakarta dalam melakukan pengisian E-SPT PPh dengan menggunakan E-SPT PPh 1770, 1770S, dan 1770SS. Metode yang dipergunakan dalam pelaksanaan acara tersebut adalah metode ceramah dan praktek. Narasumber yang menjadi instruktur dalam pelatihan ini adalah dosen dan mahasiswa Universitas 17 Agustus 1945 Jakarta sebagai wujud pengabdian kepada masyarakat. Pelatihan ini sangat dibutuhkan para karyawan PT. Star Maju Sentosa karena sosialisasi diperlukan untuk meningkatkan pemahaman terkait pengisian dan pelaporan E-SPT 1770, 1770S, dan 1770SS. Diskusi dilakukan di akhir acara agar dapat memberikan feedback terkait materi yang telah diberikan.Mayoritas peserta sudah paham terkait perbedaan, pengisian, dan pelaporan E-SPT 1770, 1770S, dan 1770SS. Mahasiswa yang menjadi narasumber juga mendapat mendapat manfaat berupa pengalaman berbicara di depan publik terkait materi yang telah dipelajari di dalam kelas

ASISTENSI SURAT PEMBERITAHUAN TAHUNAN WAJIB PAJAK PRIBADI OLEH MAHASISWA

Abstrak: Direktorat Jenderal Pajak dan STIE Tuah Negeri bekerjasama melalui relawan pajak untuk memaksimalkan praktek lapangan terkait perpajakan oleh mahasiswa dengan masalah umum yang biasa terjadi dari wajib pajak adalah kurang mengerti mengenai cara mengisi SPT mereka. Alasan pemberian bantuan ini adalah untuk membantu KPP Pratama melayani warga dalam merinci formulir penilaian tahunannya. Pelayanan bantuan SPT tahunan yang diberikan Relawan Pajak kepada Wajib Pajak Orang Pribadi melalui e-filing merupakan metode pengabdian yang digunakan. Selama melakukan asistensi tim relawan pajak melakukan asistensi pelaporan SPT Tahunan kepada Wajib Pajak Pribadi yang terdaftar di KPP Pratama, sehingga dapat diketahui 1407 SPT yang dilaporkan oleh kelompok 2. Ini merupakan jumlah wajib pajak terbanyak yang dilakukan oleh kelompok 2 pada tahun 2023. Berdasarkan hasil evaluasi yang diperoleh dari KPP Pratama, program pengabdian kepada tim relawan pajak STIE Tuah Negeri dinilai sangat baik dan sangat membantu. Tingkat pelaporan SPT Tahunan wajib pajak Dumai yang meningkat setiap minggunya menjadi salah satu bukti keberhasilan program ini. Di antara kegiatan tax volunteer adalah proyek pengabdian masyarakat yang membantu e-filing SPT Tahunan untuk Wajib Pajak Pribadi.Abstract: The Directorate General of Taxes and STIE Tuah Negeri work together through tax volunteers to maximize field practice related to taxation by students with a common problem that usually occurs from taxpayers is a lack of understanding about how to fill out their SPT. The reason for providing this assistance is to help KPP Pratama serve residents in detailing their annual assessment form. The annual SPT assistance service provided by Tax Volunteers to Individual Taxpayers through e-filing is the service method used. During the assistance, the volunteer tax team assisted in reporting the Annual SPT to Personal Taxpayers registered at the KPP Pratama, so that 1,407 SPTs were reported by group 2. This is the largest number of taxpayers made by group 2 in 2023. Based on the results evaluation obtained from KPP Pratama, the service program for the tax volunteer team at STIE Tuah Negeri was considered very good and very helpful. The reporting rate of the Dumai taxpayer's Annual SPT reporting rate which increases every week is one proof of the success of this program. Among the tax volunteer activities is a community service project that assists in e-filing of the Annual Tax Return for Personal Taxpayers

ASISTENSI PENGGUNAAN E-FILING DALAM PELAPORAN SPT TAHUNAN BAGI WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA KARAWANG

Abstract. Some taxpayers do not understand how to operate e-filing because the various features and menus seem complicated. Therefore, assistance in filling out and reporting the Annual SPT is needed to assist individual taxpayers in operating e-filing to submit the Annual SPT. The method applied in this service is assistance in filling out and reporting the annual SPT to WPOP located in the Karawang area with 3 (three) implementation stages, namely the technical guidance stage, the assistance implementation stage, and the evaluation stage. Around 4,102 taxpayers received assistance from the tax volunteer team to submit SPT 1770SS and SPT 1770S. This assistance was carried out offline for 2 (two) months, namely February and March 2023. To measure the success of implementing this assistance, KPP Pratama Karawang and the Tax Center FE Singaperbangsa University Karawang carried out a 2023 tax volunteer service satisfaction survey with 3 (three) indicators assessment, namely assessment of attitudes/behavior with a value scale of 94.46%, assessment of understanding of taxation with a value scale of 94.10%, and assessment of communication skills with a value scale of 94.46%. The survey results show that respondents are very satisfied with the services provided by tax volunteers in helping individual taxpayers to submit annual tax returns. Abstrak. Sebagian wajib pajak belum memahami cara pengoperasian e-filing karena berbagai fitur dan menu yang terkesan rumit. Oleh karena itu, pendampingan pengisian dan pelaporan SPT Tahunan diperlukan guna membantu wajib pajak orang pribadi dalam mengoperasikan e-filing untuk menyampaikan SPT Tahunan. Metode yang diterapkan dalam pengabdian ini adalah pendampingan pengisian dan pelaporan SPT tahunan kepada WPOP yang terletak di daerah Karawang dengan 3 (tiga) tahap pelaksanaan, yaitu tahap bimbingan teknis, tahap pelaksanaan asistensi, dan tahap evaluasi. Sekitar 4.102 wajib pajak yang mendapat pendampingan dari tim relawan pajak untuk menyampaikan SPT 1770SS dan SPT 1770S. Asistensi ini dilakukan secara luring yang dilaksanakan selama 2 (dua) bulan yaitu Februari dan Maret 2023. Untuk mengukur keberhasilan dari pelaksanaan asistensi ini, KPP Pratama Karawang dan Tax Center FE Universitas Singaperbangsa Karawang melaksanakan survei kepuasan layanan relawan pajak 2023 dengan 3 (tiga) indikator penilaian, yaitu penilaian terhadap sikap/tingkah laku dengan skala nilai 94,46%, penilaian terhadap pemahaman perpajakan dengan skala nilai 94,10%, dan penilaian terhadap kemampuan komunikasi dengan skala nilai 94,46%. Hasil survei tersebut menunjukkan bahwa responden sangat puas dengan pelayanan yang diberikan oleh relawan pajak dalam membantu wajib pajak orang pribadi untuk menyampaikan SPT Tahunan. 

Potret Pelaporan SPT Tahunan melalui E-Filing pada Masa Pandemi Covid-19

This study aims to describe and explore the annual SPT reporting service for individual taxpayers through e-filing at KPP Pratama Bangkalan with tax volunteers during the Covid-19 pandemic, as well as public responses in this case individual taxpayers regarding SPT reporting services. Annual individual taxpayers through e-filing at KPP Pratama Bangkalan during the Covid-19 pandemic. The method in this research is qualitative with a case study approach. The results of the study indicate that the preparation and implementation of the annual tax return reporting service through e-filing during the covid-19 pandemic has gone very well. Annual SPT reporting services during the pandemic are carried out through virtual Integrated Service Places (TPT). Various preparations for the implementation of SPT reporting services have been carried out, both by KPP Pratama Bangkalan and tax volunteers. In the process of SPT reporting services, they still face various obstacles. Various efforts have been made, so that this virtual TPT service can run optimally. In addition, the response of taxpayers to KPP services is that it has been going well. Taxpayers who report their Annual SPT are served as much as possible even though they are virtual. Penelitian ini bertujuan untuk bertujuan untuk menggambarkan serta mengeksplorasi tentang pelayanan pelaporan SPT Tahunan wajib pajak orang pribadi melalui e-filing pada KPP Pratama Bangkalan bersama relawan pajak di masa pandemi Covid-19, serta tanggapan masyarakat dalam hal ini wajib pajak orang pribadi mengenai pelayanan pelaporan SPT Tahunan wajib pajak orang pribadi melalui e-filing pada KPP Pratama Bangkalan di masa pandemi Covid-19. Metode dalam penelitian ini adalah kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa persiapan hingga pelaksanaan pelayanan pelaporan SPT Tahunan wajib pajak melalui e-filing di masa pandemi covid-19 sudah berjalan sangat baik. Pelayanan pelaporan SPT Tahunan pada masa pandemi dilaksanakan melalui Tempat Pelayanan Terpadu (TPT) virtual. Berbagai persiapan untuk pelaksanaan pelayanan pelaporan SPT telah dilakukan, baik oleh KPP Pratama Bangkalan maupun relawan pajak. Dalam proses pelayanan pelaporan SPT, masih menghadapi berbagai hambatan. Berbagai upaya telah dilakukan, agar pelayanan TPT virtual ini dapat berjalan maksimal. Selain itu, tanggapan wajib pajak terhadap pelayanan KPP yaitu sudah berjalan baik. Wajib pajak yang melaporkan SPT Tahunan dilayani semaksimal mungkin walaupun secara virual.

ANALISIS PENERAPAN E-FILING SEBAGAI UPAYA MENINGKATKAN KEPATUHAN WAJIB PAJAK DALAM PENYAMPAIANSURAT PEMBERITAHUAN (SPT) TAHUNANPADA KANTOR PELAYANAN PAJAK PRATAMAGRESIK UTARA

ABSTRACTSPT is very important for the country to describe taxpayer compliance in the reporting of tax payments. To realize e-government in taxation, the directorate of taxes provides easiness of delivery an annual SPT via e-Filing, which is one of tax modernization. The implementation of e-Filing at service tax office Gresik Utara has been run in accordance with the procedure of e-Filing registration based on tax regulations. In addition, service tax office effort in the dissemination of e-Filing has a positive impact of improving tax compliance in the delivery of SPT. That is characterized by increased total of SPT which is received every year even though non comparable with total of taxpayer registered.Keywords: e-Filing, Tax Modernization, Taxpayer Complianc

PELAYANAN DAN ASISTENSI PELAPORAN SURATPEMBERITAHUAN TAHUNAN WAJIB PAJAK DI FRESH MARKET GRAND GALAXY

Abstrak: Kegiatan pengabdian pada masyarakat ini merupakan kegiatan pengabdian yang telah dilakukan pada bulan Maret 2022 di Fresh Maret Grand Galaxy yang terletak di wilayah Kota Bekasi. Tujuan diadakan pengabdian ini adalah meningkatkan kesadaran dan kepatuhan Wajib Pajak, membantu pemerintah dalam memenuhi target pelaporan SPT Tahunan, serta memudahkan Wajib Pajak dalam melaporkan SPT Tahunan. Kegiatan ini dilakukan dengan beberapa metode pendekatan yang dapat membantu dalam menyelesaikan masalah yang ada yaitu dengan melakukan metode penyuluhan, asistensi serta bimbingan. Adapun Wajib Pajak yang telah mengunjungi Pojok Pajak Fresh Market Galaxy sejak tanggal 8 Maret sampai 31 Maret 2022, sebanyak 122 Wajib Pajak. Tahapan pengabdian kepada masyarakat ini dilakukan dengan (1) tahap persiapan; (2) tahap pelaksanaan; dan (3) tahap monitoring dan evaluasi. Hasil kegiatan yang telah dilakukan bahwa dapat meningkatkan pengetahuan wajib pajak mengenai pentingnya melapor pajak, antusias wajib pajak untuk melaporkan SPT Tahunan maupun konsultasi perpajakan. Kegiatan pengabdian ini juga menemukan bahwa Relawan pajak dapat meningkatkan softskill maupun hardskill perpajakan dan pengetahuan serta pengalaman dalam mengasistensi para Wajib Pajak Orang Pribadi.Abstract: This community service activity is a service activity that has been carried out in March 2022 at fresh March Grand Galaxy which is located in the Bekasi City area. The purpose of this service is to provide services, assistance with annual tax returns, and tax consultations for free. This stage of community service is carried out by (1) the preparation stage; (2) the implementation stage; and (3) the monitoring and evaluation stage. The results of the activities that have been carried out that can increase taxpayers' knowledge about the importance of reporting taxes, taxpayers' enthusiasm to report annual tax returns and tax consultations. This service activity also found that tax volunteers can improve skills and knowledge as well as experience in assisting individual taxpayers. Therefore, considering the large benefits of this Tax Corner activity, it is further necessary to hold a similar tax corner in other areas, in collaboration with several media partners in Bekasi City, so that information about the procurement of tax corners can be widely spread, immediately providing wi-fi facilities to support the internet network

MAKSIMALISASI PELAPORAN PAJAK AMAL USAHA MUHAMMADIYAH DARI PPS-PPA MERDEKA 78

Abstrak: Fakta menunjukkan bahwa sebagian besar Wajib Pajak masih enggan membayar pajak dengan benar. Mereka akan selalu berusaha untuk mengelak dari pembayaran pajak. Oleh karena itu, dalam sistem self Assesment system ini keberadaan basis data perpajakan yang lengkap dan akurat sangat penting bagi Direktorat Jenderal Pajak (DJP). Sesuai dengan sistem self Assesment system maka WP mempunyai kewajiban untuk mendaftarkan diri ke Kantor Pelayanan Pajak untuk diberikan Nomor Pokok Wajib Pajak (NPWP). Muhammadiyah khususnya di kota makassar memiliki banyak amal usaha baik di bidang Pendidikan, Kesehatan, maupun Sosial. Dengan adanya program pengabdian masyarakat ini adalah untuk meningkatkan pemahaman dan keterampilan peserta terkait perpajakan, yaitu seputar pajak penghasilan. Sasaran dalam kegiatan pengabdian ini adalah seluruh Guru yang ada di Pondok Pesantren Darul Arqam Gombara Makassar yaitu sebanyak 40 orang. Penyampaian materi kegiatan dilakukan oleh Dosen dari Prodi D-III Perpajakan Unismuh makassar, Dosen Universitas Airlangga dan Praktisi Perpajakan, Kegiatan dilakukan dengan metode presentasi dan penjelasannya di depan khalayak serta didukung dengan pemberian modul materi pada saat masa pelatihan dilaksanakan. Metode yang digunakan adalah dengan menggunakan pendekatan Community Development Practice. Pendekatan ini menggunakantiga persyaratan yangharus dipenuhi yaitu berbasis pada masyarakat community based, local resource based dan suistainable. Sehingga yang akhirnya pengabdian ini didesain dengan pendekatan pelatihan yang berkelanjutan. Untuk menilai tingkat keberhasilan dari pelaksanaan kegiatan pengabdian Guru yang menjadi sasaran, akan dilakukan evaluasi meliputi empat kriteria yang telah ditetapkan, yaitu: Ceramah dan Demonstrasi, Praktik/pelatihan dan evaluasi melalui pemberian pre-test dan post-test.Abstract: Facts show that most taxpayers are still reluctant to pay taxes correctly. They will always try to evade paying taxes. Therefore, in this self-assessment system, the existence of a complete and accurate tax database is very important for the Directorate General of Taxes (DJP). In accordance with the self-assessment system, taxpayers have the obligation to register with the Tax Service Office to be given a Taxpayer Identification Number (NPWP). Muhammadiyah, especially in the city of Makassar, has many charitable efforts in the fields of Education, Health and Social Affairs. This community service program aims to increase participants' understanding and skills regarding taxation, namely income tax. The targets for this service activity are all teachers at the Darul Arqam Gombara Islamic Boarding School, Makassar, namely 40 people. Delivery of activity material was carried out by Lecturers from the D-III Taxation Study Program at Unismuh Makassar, Lecturers at Airlangga University and Tax Practitioners. The activities were carried out using presentation methods and explanations in front of the audience and supported by the provision of material modules during the training period. The method used is to use the Community Development Practice approach. This approach uses three requirements that must be met, namely community based, local resource based and sustainable. So ultimately this service is designed with a sustainable training approach. To assess the level of success of the implementation of targeted teacher service activities, an evaluation will be carried out covering four predetermined criteria, namely: Lectures and Demonstrations, Practice/training and evaluation through administering pre-tests and post-tests

Do perceptions of corruption influence personal income taxpayer reporting behaviour? Evidence from Indonesia

This paper addresses an identified gap in knowledge about whether, and how, perceptions of corruption may influence personal income taxpayer compliance behaviour. It examines how perceptions of five forms of corruption may impact upon intentional tax underreporting behaviour by adopting a sequential mixed-methods approach. Initially, a qualitative phase was carried out by conducting semi-structured in-depth interviews with nine participants (three taxpayers, three tax agents and three tax officers). The secondand corephase of the research involved extensive data collection using a mixed-modes field survey conducted through 12 tax offices across four Indonesian regions. A total of 397 respondents were surveyed, comprising 196 self-employed and 201 employed taxpayers. Three principal findings have emerged from the data. First, as expected, the data from both the qualitative and quantitative phases suggest that high levels of perceived corruption were evident in Indonesia. Second, the quantitative findings clearly demonstrate that perceptions of corruption undermine taxpayers’ intention to report actual income. Third, the findings ultimately suggest that high levels of perceived general corruption (that is, abuse of entrusted power by public officials for private gain), grand corruption (that is, corruption involving high-level public officials) and grand tax-corruption (that is, corruption involving high-level tax officials) were influential on intentional tax underreporting behaviour. The present empirical results support the notions that perceptions of corruption are important determinants and have a negative impact upon tax compliance behaviour. The results also imply that combating corruption, especially grand corruption, would have a beneficial effect on voluntary tax compliance in Indonesia.https://www.business.unsw.edu.au/research/publications/atax-journalam2016Taxatio

The Effect of Accounting Information System and Tax Socialization on the Compliance of Personal Tax Reporting (Survey at PT. Belindo International Carpet)

With the existence of an Accounting Information System, individuals / organizations can easily make a report that will be useful in taking various decisions based on the available financial information. Tax is a very important role in the life of the state. Tax from the community is the main source of funding for the government of the Republic of Indonesia in financing development. In order to support the increase in state revenues through taxes, the government carried out a reform in the tax sector, namely the change from the Official Assessment System to the Self Assessment System, namely by applying such e-TIN, e-SPT, and e-filing. . With E-filling, it is expected that the community can comfortably and easily fill out and submit a Taxpayer Notification Letter report online, it can be done anywhere and anytime. With the ease and flexibility of this system, it is expected to increase taxpayer compliance to report the tax. Keywords: Accounting Information System, Tax Socialization and Compliance Of Personal DOI: 10.7176/EJBM/11-24-08 Publication date: August 31st 201