SOSIALISASI KEWIRUSAHAAN DALAM MENINGKATKAN MINAT WIRAUSAHA MASYARAKAT DESA SINDANGSARI

This community service activity aims to provide socialization related to entrepreneurship so that interest in entrepreneurship in the Sindangsari village community increases, has knowledge related to strategies in entrepreneurship, has strong entrepreneurial spirits, is not easily discouraged, and has creativity and innovation in developing their business. The method of implementing service activities that have been carried out in general is using socialization. The first stage of this activity is to make preparations by surveying the condition of the community in Sindangsari village and determining the location of the socialization activities as well as the targets for the preparation of materials/materials that will be delivered in the socialization activities. The next stage is the stage of implementing the socialization which was carried out in two sessions. In the first session, material was presented on entrepreneurship, the benefits of entrepreneurship, the characteristics of the entrepreneurial spirit, strategies that can be used in developing entrepreneurship and how to increase public awareness and interest in starting entrepreneurship. The second step was a question and answer session and a simulation by providing and showing real examples of various entrepreneurial activities and providing opportunities for participants to practice the socialization materials obtained

SOSIALISASI UNDANG-UNDANG HARMONISASI DAN PELATIHAN PERPAJAKAN ORANG PRIBADI TERHADAP HIPMI PANDEGLANG

Hipmi adalah organisasi pengusaha muda Indonesia yang dipersatukan dengan maksud dan tujuan untuk mendorong, ikut serta mengembangkan jiwa kewirausahaan di kalangan generasi muda. Kegiatan Bimbingan Teknis ini bertujuan untuk memperkenalkan Pajak Orang Pribadi kepada pengusaha muda Indonesia di Kabupaten Pandeglang, kegiatan ini juga menambah pengetahuan pengusaha tentang perpajakan dan meningkatkan kesadaran perpajakan. Metode pelaksanaan kegiatan ini adalah dengan mendata pengusaha muda yang tergabung dalam HIPMI dengan mengelompokkan usaha karena masih kurangnya pemahaman tentang perpajakan orang pribadi mulai dari tahap perhitungan, pembayaran hingga pelaporan.

Income Tax Article 21 Receipt Before and After the Implementation of Tax Incentives for Permanent Employees During the Pandemic of Covid-19

The purpose of this Final Project Report research is to find out the Level of Article 21 Income Tax Acceptance Before and After the Existence of Tax Incentives for Permanent Employees During the Covid-19 Pandemic at the Cilegon Primary Tax Service Office. The method used is the descriptive method. Sources of data come from observations and interviews obtained from the Cilegon Primary Tax Service Office. The results of this study show that the level of income tax revenue under Article 21 after tax incentives, especially in 2020 and 2021, has decreased and has not even reached the target set. The Covid-19 pandemic has limited human activity which has had an impact on the decline in the economy in Indonesia, thus reducing revenue from Article 21 Income Tax. Efforts made by KPP Pratama Cilegon in increasing tax revenues include holding tax classes, conducting socialization, conducting counseling, and applying tax sanctions.The purpose of this Final Project Report research is to find out the Level of Article 21 Income Tax Acceptance Before and After the Existence of Tax Incentives for Permanent Employees During the Covid-19 Pandemic at the Cilegon Primary Tax Service Office. The method used is the descriptive method. Sources of data come from observations and interviews obtained from the Cilegon Primary Tax Service Office. The results of this study show that the level of income tax revenue under Article 21 after tax incentives, especially in 2020 and 2021, has decreased and has not even reached the target set. The Covid-19 pandemic has limited human activity which has had an impact on the decline in the economy in Indonesia, thus reducing revenue from Article 21 Income Tax. Efforts made by KPP Pratama Cilegon in increasing tax revenues include holding tax classes, conducting socialization, conducting counseling, and applying tax sanctions.

Pengaruh PAD dan Dana Perimbangan terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Sumatera Selatan

Abstract The financial performance of a regional government is the ability of a region to explore the financial potential of the region as well as to manage the local financial resources in order to meet the needs of the regional government so that it does not depend on the funding from the central government. This study was aimed to analyze whether fiscal balance transfers such as local own-source revenue, general allocation funds, special allocation funds, and revenue sharing funds might affect the government's financial performance. The study used quantitative analysis techniques with multivariate regression. The object of this research was the district and city governments in South Sumatra in 2014-2016. The results showed that local own-source revenue had a positive effect on the financial performance of local governments. However, there were negative effects of general and special allocation funds on regional government financial performance. For revenue sharing funds, it did not affect financial performance. This means, the greater the contribution of local own-source revenue to finance development and community services the greater increase in the financial performance of local governments. The higher the amount of general allocation funds received from the center, the lower the financial performance of local governments. The large flow of special allocation funds can provide opportunities for budget leakage, which can result in a decrease in the financial performance of local governments. Keywords: local own-source revenue, fiscal balance transfers, local government financial performance   &nbsp

PELATIHAN DAN PENDAMPINGAN PAJAK UMKM GUNA MENDORONG MASYARAKAT SADAR PAJAK DI KOTA CILEGON

Kegiatan pengabdian pada masyarakat ini bertujuan untuk mengenalkan tentang peraturan perpajakan pada UMKM, serta membantu pelaku usaha UMKM dalam menghitung, memperhitungkan, menyetor, dan melaporkan sendiri kewajiban pajaknya dengan benar agar dapat memenuhi kewajiban perpajakannya dan meningkatkan kesadaran dan pentingnya UMKM dalam pembangunan negara. Metode dalam kegiatan pengabdian ini dilakukan dalam beberapa tahap. Tahap pertama yaitu melakukan sosialisasi mengenai peran UMKM dalam pembangunan, sehingga dapat meningkatkan kesadaran dan pengetahuan pelaku UMKM mengenai peran mereka akan pentingnya pajak dalam pembangunan negara. Tahap kedua yaitu sosialisasi alasan membuat NPWP dan pelatihan cara pembuatan NPWP agar dapat meningkatkan pemahaman pelaku UMKM tentang kegunaan dari NPWP dalam pelaporan kewajiban perpajakannya. Tahap ketiga yaitu praktik pelaksanaan kewajiban perpajakan mulai dari menghitung menyetorkan dan melaporkan pajak. Berdasarkan kegiatan yang telah dilakukan menemukan alasan UMKM tidak membuat NPWP karena tidak mengetahui cara pembuatannya dan keterbatasan informasi terkait syarat-syarat apa saja yang diperlukan dalam pembuatan NPWP tersebut, pelaku UMKM belum melakukan pencatatan keuangan secara lengkap dan masih ada yang belum paham dalam melakukan pencatatan laporan keuangannya karena beberapa masih bingung cara menghitung dana melapor pajaknya dan berpendapat bahwa omset usahanya masih sangat minim sehingga mereka masih belum melaporkan pajak UMKM dan mereka belum memahami terakit PP No 23 tahun 2018

Evaluation of Fairness of Trademarks Royalty Prices in Transfer Pricing Transactions (Case Study of PT X Court Decisions)

ABSTRACT This study aims to analyze the arm’s length price of transfer pricing transactions for parties conducting cross-border transactions as well as to see the basis and considerations of the panel of judges regarding royalty on trademark license for tax court decision disputes. The method used in this research is a qualitative approach by looking at the sources of books, documents, national and international journals, as well as laws related to the research topic of transfer pricing. The results of this study concluded that the beneficial owner of IP was Friesland Brands BV, therefore the economic ownership of the IP was Friesland Brands BV because it had developed and continued to develop royalties on the trademark of data, methods, processes, capabilities, and expertise in connection with the milk-making activity. The Panel of Judges did not use the various meanings of a trademark to prove the existence of the trademark. The definition of a trademark that can be used by judges to prove the existence of a trademark is based on international and domestic provisions. Keywords: arm’s length price, tax dispute, trademarks   ABSTRAK Penelitian ini bertujuan untuk menganalisis harga wajar atas transaksi transfer pricing bagi pihak-pihak yang melakukan transaksi lintas negara serta melihat dasar dan pertimbangan majelis hakim terkait royalty on trademark lisence atas sengketa putusan pengadilan pajak. Metode yang digunakan dalam penelitian ini yaitu menggunakan pendekatan kualitatif dengan melihat berbagai sumber antara lain yaitu buku-buku, dokumen, jurnal nasional dan internasional, serta undang-undang yang terkait dengan topik transfer pricing. Hasil penelitian ini memperoleh kesimpulan bahwa beneficial owner atas IP adalah Friesland Brands BV, oleh karena itu economic ownership atas IP tersebut adalah Friesland Brands BV karena telah mengembangkan dan melanjutkan untuk mengembangkan royalty on trademark tersebut atas data, metode, proses, kemampuan dan keahlian sehubungan dengan aktivitas pembuatan susu tersebut. Majelis Hakim tidak menggunakan berbagai pengertian merek dagang untuk melakukan pembuktian keberadaan merek dagang tersebut. Pengertian merek dagang yang dapat digunakan hakim untuk membuktikan keberadaan trademark (merek dagang) tersebut berdasarkan ketentuan internasional dan domestik. Kata Kunci: harga wajar, sengketa pajak, trademarks &nbsp

Dissemination of Halal Certification, BPOM and Tax Reporting to Malingping Fish Meatball UMKM: English

The purpose of this community service activity is to provide understanding regarding halal certification, BPOM and tax reporting to fishball business actors in Malingping District. This understanding is specifically related to the benefits obtained when fishball business actors implement the use of halal certification, BPOM and tax reporting. The methods used in community service include 1.) Lectures 2.) Tutorials 3.) Discussions. After this training is completed, fishball business actors can independently take care of halal certification, BPOM and make financial reports for tax compensation needs. The positive and enthusiastic response from the perpetrators of the Malingping Meatball business is an indicator of the success of this activity, and the potential for the Malingping Meatballs business actors is able to support business activities and improve business performance. economic independence from processed foods