Main Article Content
Abstract
Kerinjing Village is one of 241 villages in Ogan Ilir Regency and one of 19 villages in Tanjung Raja District, which is 7 Km to the West from the District Capital and 13 Km to the East from the Regency Capital and has an area of ± 3 , 00 Km2. Kerinjing Village is divided into 2 hamlets led by each Hamlet Head. VAT is a tax imposed on any added value of goods or services in circulation from producers to consumers. VAT is a tax imposed on any added value of goods or services in circulation from producers to consumers. The training given to training participants uses the pedagogical learning method. This method provides training to participants where participants are considered as adults. The speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participants. Community service activities are carried out in Kerinjing Village and are carried out within 2 days. This service plan was carried out for 1 month. In this training, participants were also given examples of recording and calculating VAT. So far, they don't really understand and know about how to make correct financial records in accounting. Participants can try to make financial records according to the income they receive from their business and try to calculate the amount of tax to be paid and make tax reports. The service team provides direct guidance and assistance in making financial records, calculating the amount of tax to be paid based on the income received and making tax reports.
Keywords
Article Details
Authors who publish with this journal agree to the following terms:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Sricommerce: Journal of Sriwijaya Community Services by http://jscs.ejournal.unsri.ac.id/index.php/jscs
is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License..
References
- Budiman, A, I., Ermadiani, E., & Ubaidillah, U. (2021). Analisis Pengaruh Penerimaan Pajak Daerah dan Retribusi Daerah Terhadap Peningkatan Pendapatan Asli Daerah Kabupaten Muara Enim. Akuntabilitas, 15(2), 329-348. doi: https://doi.org/10.29259/ja.v15i2.12977.
- Burhanudin, B., Yusnaini, Y., Hakiki, A., & Maryati, S. (2020). Pelatihan Perhitungan Biaya Produk Utama dan Sampingan pada Badan Usaha Milik Desa di Desa Kerinjing, Kabupaten Ogan Ilir. Sricommerce: Journal of Sriwijaya Community Services, 1(2), 79-84. doi:https://doi.org/10.29259/jscs.v1i2.15.
- Mardiasmo. (2011). Perpajakan. Yogyakarta: Salemba Empat
- Peraturan Kementerian Keuangan (PMK) Nomor 64/PMK.05/2013 tentang Mekanisme Pengawasan Terhadap Pemotongan/Pemungutan Dan Penyetoran Pajak Yang Dilakukan Oleh Bendahara Pengeluaran Satuan Kerja Perangkat Daerah/Kuasa Bendahara Umum Daerah, Jakarta: Kementerian Keuangan.
- Peraturan Menteri Dalam Negeri Nomor 113 (2014) tentang Pengelolaan Keuangan Desa, Jakarta: Kementerian Dalam Negeri.
- Peraturan Pemerintah (PP) Nomor 60 (2014) tentang Dana Desa yang Bersumber dari Anggaran Pendapatan dan Belanja Negara, Jakarta: Pemerintah Republik Indonesia.
- Peraturan Pemerintah (PP) No. 43 (2014) tentang Peraturan Pelaksanaan Undang-undang Nomor 6 Tahun 2014 tentang Desa. Jakarta: Pemerintah Republik Indonesia.
- Undang-undang 6 (2014) tentang Desa, Jakarta: Pemerintah Republik Indonesia.
- Undang-undang (UU) No. 42 (2009) Perubahan Ketiga Atas Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan Atas Barang Mewah, Jakarta: Pemerintah Republik Indonesia.
- Undang-undang Nomor 16 (2009) tentang Penetapan Peraturan Pemerintah Tentang Ketentuan Umum dan Tata Cara Perpajakan, Jakarta: Pemerintah Republik Indonesia.
- Undang-Undang Nomor 6 (1983) Tentang Ketentuan Umum dan Tata Cara Perpajakan, Jakarta: Pemerintah Republik Indonesia.
- Viriany, V ., Agatha, M. & Laby, K. (2021). Pelatihan Akuntansi Perpajakan Pada CV Amadeus Jaya Makmur. Prosiding SENAPENMAS. 529. 10.24912/psenapenmas.v0i0.15044.
- Waluyo, 2013. Perpajakan Indonesia. Jakarta: Salemba Empat.
- Yusnaini, Y., Dewi, K., Burhanudin, B., Hakiki, A., & Meirawati, E. (2020). Pelatihan dan Pendampingan Penyusunan Laporan Harga Pokok Produksi pada Badan Usaha Milik Desa di Desa Kerinjing, Kabupaten Ogan Ilir. Sricommerce: Journal of Sriwijaya Community Services, 1(2), 63-68. doi:https://doi.org/10.29259/jscs.v1i2.22.
References
Budiman, A, I., Ermadiani, E., & Ubaidillah, U. (2021). Analisis Pengaruh Penerimaan Pajak Daerah dan Retribusi Daerah Terhadap Peningkatan Pendapatan Asli Daerah Kabupaten Muara Enim. Akuntabilitas, 15(2), 329-348. doi: https://doi.org/10.29259/ja.v15i2.12977.
Burhanudin, B., Yusnaini, Y., Hakiki, A., & Maryati, S. (2020). Pelatihan Perhitungan Biaya Produk Utama dan Sampingan pada Badan Usaha Milik Desa di Desa Kerinjing, Kabupaten Ogan Ilir. Sricommerce: Journal of Sriwijaya Community Services, 1(2), 79-84. doi:https://doi.org/10.29259/jscs.v1i2.15.
Mardiasmo. (2011). Perpajakan. Yogyakarta: Salemba Empat
Peraturan Kementerian Keuangan (PMK) Nomor 64/PMK.05/2013 tentang Mekanisme Pengawasan Terhadap Pemotongan/Pemungutan Dan Penyetoran Pajak Yang Dilakukan Oleh Bendahara Pengeluaran Satuan Kerja Perangkat Daerah/Kuasa Bendahara Umum Daerah, Jakarta: Kementerian Keuangan.
Peraturan Menteri Dalam Negeri Nomor 113 (2014) tentang Pengelolaan Keuangan Desa, Jakarta: Kementerian Dalam Negeri.
Peraturan Pemerintah (PP) Nomor 60 (2014) tentang Dana Desa yang Bersumber dari Anggaran Pendapatan dan Belanja Negara, Jakarta: Pemerintah Republik Indonesia.
Peraturan Pemerintah (PP) No. 43 (2014) tentang Peraturan Pelaksanaan Undang-undang Nomor 6 Tahun 2014 tentang Desa. Jakarta: Pemerintah Republik Indonesia.
Undang-undang 6 (2014) tentang Desa, Jakarta: Pemerintah Republik Indonesia.
Undang-undang (UU) No. 42 (2009) Perubahan Ketiga Atas Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan Atas Barang Mewah, Jakarta: Pemerintah Republik Indonesia.
Undang-undang Nomor 16 (2009) tentang Penetapan Peraturan Pemerintah Tentang Ketentuan Umum dan Tata Cara Perpajakan, Jakarta: Pemerintah Republik Indonesia.
Undang-Undang Nomor 6 (1983) Tentang Ketentuan Umum dan Tata Cara Perpajakan, Jakarta: Pemerintah Republik Indonesia.
Viriany, V ., Agatha, M. & Laby, K. (2021). Pelatihan Akuntansi Perpajakan Pada CV Amadeus Jaya Makmur. Prosiding SENAPENMAS. 529. 10.24912/psenapenmas.v0i0.15044.
Waluyo, 2013. Perpajakan Indonesia. Jakarta: Salemba Empat.
Yusnaini, Y., Dewi, K., Burhanudin, B., Hakiki, A., & Meirawati, E. (2020). Pelatihan dan Pendampingan Penyusunan Laporan Harga Pokok Produksi pada Badan Usaha Milik Desa di Desa Kerinjing, Kabupaten Ogan Ilir. Sricommerce: Journal of Sriwijaya Community Services, 1(2), 63-68. doi:https://doi.org/10.29259/jscs.v1i2.22.