Pelatiahan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Melalui E-Filing
DOI:
https://doi.org/10.51622/pengabdian.v5i1.2132Keywords:
tax awareness, SPT 1770SS, e-filingAbstract
The purpose of this community service is to provide direct training to residents/communities in Pangururan, Siallagan Village, and Ulos Village of Samosir Regency on filling out the 1770SS tax return through e-filing. This training was held at the Samosir Regency DEKRANASDA Hall on Saturday, 04 March 2023, starting at 09.00 until completion and was attended by 32 participants. This activity began with an opening prayer, opening activities by the Dinas Koperasi & UMKM Kabupaten Samosir, remarks from the head of the Faculty of Economics and Business, HKBP Nommensen University, presentation of material and practice with the Participatory Learning and Action (PLA) approach, discussion and closing. This training is very helpful for participants to report their taxes on time and avoid calculation errors. Technically, there were still obstacles during this training because the internet network was less supportive and participants did not master the use of laptops / smart phones as a medium in reporting taxes through e-filing. Nevertheless, over all the participants were very enthusiastic in responding to the explanation from the resource person and based on the explanation gradually the participants were able to report their taxes through e-filing.
References
Avianto, G. D., Rahayu, S. M., & Kaniskha, B. (2016). Analisa Peranan E-Filing Dalam Rangka Meningkatkan Kepatuhan Pelaporan Surat Pemberitahuan Tahunan Wajib Pajak Orang Pribadi (Studi Pada Kantor Pelayanan Pajak Pratama Malang Selatan). Jurnal Perpajakan (JEJAK), 1–8. http://perpajakan.studentjournal.ub.ac.id/index.php/perpajakan/article/download/261/256
Baguna, N. L., Pangemanan, S. S., & RuntuTressje. (2017). Analisis Penghitungan Dan Pelaporan Pajak Penghasilan Pasal 21 Pegawai Tetap Pada Pt. Bank Rakyat Indonesia Kantor. Going Concern : Jurnal Riset Akuntansi, 12(2), 327–335. https://doi.org/https://doi.org/10.32400/gc.12.2.17685.2017
Darmawan, D., & Rosmilawati, I. (2020). PARTICIPATORY LEARNING AND ACTION (PLA) PADA KELOMPOK KELUARGA HARAPAN DI KOTA SERANG. Prosiding Seminar Nasional Pendidikan FKIP, 3(1), 570–579. https://jurnal.untirta.ac.id/index.php/psnp/article/viewFile/9986/6494
Harefa, M. S., & Gea, G. E. (2019). Analisis Faktor-Faktor Yang Mempengaruhi Ketaatan Wajib Pajak Orang Pribadi Dalam Melaporkan Surat Pemberitahuan Tahunan. Journal of Economics and Business, 1(1). https://doi.org/https://doi.org/10.36655/jeb.v1i1.48
Harefa, M. S., & Laia, A. Y. (2023). ANALISIS PENERAPAN PAJAK PENGHASILAN FINAL PASAL 4 AYAT 2 ATAS JASA KONTRUKSI (Studi Kasus Pada CV. Tuberta). Journal of Economics and Business, 4(2), 1–12. https://doi.org/https://doi.org/10.36655/jeb.v4i2.768
Jumaiyah, & Wahidullah. (2021). PAJAK PENGHASILAN: Teori, Kasus dan Praktik.
Kurniyawati, I. (2019). nalisis Penerapan, Perhitungan, dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 atas karyawan tetap pada PT.X di Surabaya. Jurnal Penelitian Ekonomi Dan Akuntansi, 4(2).
Lado, Y. O., & Budiantara, M. (2018). PENGARUH PENERAPAN SISTEM E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PEGAWAI NEGERI SIPIL DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL PEMODERASI ( Studi Kasus pada Dinas Perindustrian dan Perdagangan DIY). Jurnal Riset Akuntansi Mercu Buana, 4(1).
Mardiasmo. (2018). Perpajakan (Maya (ed.)). Andi.
Pemerintah Republik Indonesia. (2007). Undang-undang (UU) Nomor 28 Tahun 2007 tentang Perubahan Ketiga atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan. https://peraturan.bpk.go.id/Details/39916/uu-no-28-tahun-2007
Pemerintah Republik Indonesia. (2021). Undang-Undang Republik Indonesia Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan.
Rahayu, S. K. (2020). Perpajakan Konsep, Sistem dan Implementasi (Revisi). Rekayasa Sains.
Ratnawati, Juli, & Hernawati, R. I. (2015). Dasar-Dasar Perpajakan. Deepublish.
Resmi, S. (2019). Perpajakan: Teori dan Kasus (11th ed.). Salemba Empat.
Sukrisno, A., & Trisnawati, E. (2017). Akuntansi Perpajakan (3rd ed.). Salemba Empat.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Meilinda Stefani Harefa, Vebry M. Lumban Gaol, Frans Jessens Waruwu, Enjel Verawati
This work is licensed under a Creative Commons Attribution 4.0 International License.
