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Abstract
The aim of this community service is to give a better understanding of harmonizing tax regulations on micro, small and medium enterprises (MSMEs) in the village of Kerinjing. Tax assistance related to the Socialisation of Harmonisation of Tax Regulations for MSMEs in Kerinjing Village, Tanjung Raja Sub-district, Ogan Ilir Regency that will be carried out aims to provide information and for MSMEs based on applicable provisions both those regulated in Law N0. 7 of 2021 concerning Harmonisation of Tax Regulations. The implementation team made three visits for location surveys, implementation and evaluation of community service activities. Implementation of this community service is on 26 October 2022. The number of participants was 30 people. Implementation methods are lectures, tutorials and discussions. During the implementation, questions and answers and discussions were held to see the understanding of the activity participants. From the results of the service activities, it is clear that there are still many MSME actors who do not yet have an understanding of the harmonization of tax rules. Micro, Small and Medium Enterprises (MSMEs) are expected to report their business tax results as well as possible and to refer to the current tax laws and regulations. The socialisation of harmonisation of tax regulations for MSMEs in Kerinjing Village provided participants with an understanding of the definition of tax, the subject and object of income tax and also provided participants with an understanding of tax obligations related to income tax and value added tax.
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References
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References
Apip, A., Muid, D., Ekaristi, C., & Firdaus, S. (2024). Sosialisasi Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan Pada UMKM di Wilayah Sambiroto Semarang. GOTAVA Jurnal Pengabdian Kepada Masyarakat, 2(1), 76-80. https://doi.org/10.59891/jpmgotava.v2i1.17
Bashir, A., Muhyiddin, N. T., Syamsurijal, S., Susetyo, D., Soebyakto, B. B., Hamira, H., & Astria, A. N. (2021). Training on Using and Making Cloth Masks for Housewives in Kerinjing Village. Sricommerce: Journal of Sriwijaya Community Services, 2(2), 182-190. https://doi.org/10.29259/jscs.v2i2.68
Faisol, I. A. (2022). Studi Kualitatif: Peran Tax Center terhadap Kepatuhan Perpajakan Orang Pribadi Saat Implementasi Regulasi Harmonisasi Peraturan Perpajakan. Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan, 3(1), 20-29. https://doi.org/10.35314/iakp.v3i1.2436
Faradita, T., & Rachmawati, N. (2022). Perencanaan Pajak dan Implikasinya Terhadap Usaha Mikro Kecil dan Menengah (Studi Kasus Pada Umkm Madu Huwaida). Journal Of Applied Managerial Accounting, 6(2), 291-304. https://doi.org/10.30871/jama.v6i2.4487
Fuadah, L. L., Dewi, K., Liliana, L., & Saggaf, A. (2022). Training or Counseling for Tax of Micro, Small and Medium Enterprises and Tax Incentives During the Covid 19 Pandemic. Sricommerce: Journal of Sriwijaya Community Services, 3(2), 139–146. https://doi.org/10.29259/jscs.v3i2.98
Fuadah, L. L., Dewi, K., Saftiana, Y., & Kalsum, U. (2022). Pendampingan Pembukuan Usaha Mikro, Kecil, dan Menengah di Desa Kerinjing . Yumary: Jurnal Pengabdian Kepada Masyarakat, 2(4), 203–210. https://doi.org/10.35912/yumary.v2i4.1106
Irawan, F. (2021). Pelatihan Melalui Web Seminar Dampak UU HPP Terhadap Pelaku UMKM Di Era Pandemi. Pengmasku, 1(1), 22–28. https://doi.org/10.54957/pengmasku.v1i1.60
Kusno, H. S., Wijayani, D. I. L., Arazy, D. R., & Santika, S. (2022). Pendampingan Penyusunan Laporan Keuangan Dan Pemenuhan Kewajiban Perpajakan Bagi UMKM Di Kota Balikpapan. JMM (Jurnal Masyarakat Mandiri), 6(5). https://doi.org/10.31764/jmm.v6i5.10716
Mardiasmo. (2011). Perpajakan Edisi Revisi 2011.Yogyakarta: Andi.
Resmi, Siti. (2017) Perpajakan Teori dan Kasus. Buku satu. Edisi 10. Jakarta: Salemba Empat.
Safitri, C., Damajanti, A., Yani, T. E., & Yulianti, Y. (2022). Sosialisasi undang-undang nomor 7 tahun 2021 tentang harmonisasi peraturan perpajakan pada wajib pajak orang pribadi pedagang eceran kriteria usaha mikro di kota Semarang guna meningkatkan pengetahuan dan kepatuhan pajak. JMM-Jurnal Masyarakat Merdeka, 5(1), 53-61. http://dx.doi.org/10.51213/jmm.v5i1.102
Sasongko, D. (2020). UMKM Bangkit, Ekonomi Indonesia Terungkit. Kementerian Keuangan Republik Indonesia. Diakses pada tanggal 17 Maret 2023, dari https://www.djkn.kemenkeu.go.id/artikel/baca/13317/UMKM-BangkitEkonomi-Indonesia-Terungkit.html
Suryadi, D., Uddin, B., Lestari, A. Y., Solihin, D., Nugrahanto, B., Sueb, S., ... & Ekawandani, N. (2022). Literasi dan sosialisasi undang-undang perpajakan harmonisasi peraturan perpajakan (HPP) bagi pelaku usaha, pengajar, siswa dan mahasiswa di kota Cimahi. Jurnal Karya untuk Masyarakat (JKuM), 3(2), 194-206. https://doi.org/10.36914/jkum.v3i2.809
Waluyo. (2011). Perpajakan Indonesia. Buku 2 Edisi 10. Salemba Empat: Jakarta.
Zain, Mohammad. (2011). Manajemen Perpajakan. Salemba Empat: Jakarta.