Main Article Content
Abstract
The purpose of this service is to conduct training/counseling on Micro, Small and Medium Enterprises (MSMEs) Taxes during the Covid 19 Pandemic in West Ilir District. II. This is because it is important for MSMEs owners to understand about tax incentives during the Covid 19 pandemic given by the government. The method used in this service is to conduct training/counseling through monologues and also dialogues for MSMEs from Ilir Barat II District. The place for the activity is in the Diploma III Hall, Faculty of Economics, Sriwijaya University. Implementation time is Wednesday, November 11, 2020. Participants who take part are MSME owners, including convection, culinary, souvenir and stallbusinesses. The results of this service are expected to be able to understand and know the tax incentives provided by the government that can be utilized by MSMEs. The training/counseling provides convenience for the owners of Micro, Small and Medium Enterprises (MSMEs) in Ilir Barat II District to calculate Income Tax, Value Added Tax. Next, this training/extension provides benefits and knowledge about tax incentives for Micro, Small and Medium Enterprises (MSMEs) in Ilir Barat II District. Furthermore, this training / counseling also provides insight, especially regarding tax incentives during the 2019 Corona Virus Disease (Covid) Pandemic. This kind of training or counseling is very, very important for owners of Micro, Small and Medium Enterprises (MSMEs) in Ilir Barat II District. Thus, the role of the government through the provision of tax incentives can be carried out properly in accordance with the expected goals.
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References
- Ariyanti, F., (2018). Memahami Pajak UMKM, Keuntungan dan cara penghitungannya, https://www.cermati.com/artikel/memahami-pajak-umkm- keuntungan-dan-cara-perhitungannya.
- Bin-Nashwan, S. A., & Muneeza, A. (2021). Investment decisions in digital sukuk in the time of COVID-19: do tax incentives matter ? Journal of Sustainable Finance & Investment, 1-25
- Ermadiani, E., Tjandrakirana, R., Daud, R., & Budiman, A. (2022). Socialization and Training of Value-added Tax (PPN) in Kerinjing Village, Ogan Ilir Regency. Sricommerce: Journal of Sriwijaya Community Services, 3(1), 9-18. doi:https://doi.org/10.29259/jscs.v3i1.44
- Farhan, M., Novriansa, A., Kalsum, U., & Mukhtaruddin, M. (2020). Pengenalan Akuntansi bagi Usaha Mikro Kecil dan Menengah (UMKM) di Desa Kota Daro, Kabupaten Ogan Ilir. Sricommerce: Journal of Sriwijaya Community Services, 1(1), 47-54.
- doi: https://doi.org/10.29259/jscs.v1i1.11
- Hawala, 2018, Penerapan pajak terhadap UMKM di Indonesia, Jurnal Universitas Sriwijaya. https://www.researchgate.net/publication/337060268_Penerapan Pajak Terhadap UMKM di Indonesia
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- Undang Undang No. 20 tahun 2008 mengenai Usaha Mikro, Kecil dan Menengah.
- Undang-undang Nomor 36 tahun 2008 tentang Pajak Penghasilan (PPh).
- Undang-undang Nomor 42 tahun 2009 tentang Pajak Pertambahan Nilai (PPN).
- Undang-undang Nomor 13 tahun 1985 tentang Bea Materai.
- Waluyo. (2018). Perpajakan Indonesia, Buku 1, Edisi 10. Jakarta: Penerbit Salemba
References
Ariyanti, F., (2018). Memahami Pajak UMKM, Keuntungan dan cara penghitungannya, https://www.cermati.com/artikel/memahami-pajak-umkm- keuntungan-dan-cara-perhitungannya.
Bin-Nashwan, S. A., & Muneeza, A. (2021). Investment decisions in digital sukuk in the time of COVID-19: do tax incentives matter ? Journal of Sustainable Finance & Investment, 1-25
Ermadiani, E., Tjandrakirana, R., Daud, R., & Budiman, A. (2022). Socialization and Training of Value-added Tax (PPN) in Kerinjing Village, Ogan Ilir Regency. Sricommerce: Journal of Sriwijaya Community Services, 3(1), 9-18. doi:https://doi.org/10.29259/jscs.v3i1.44
Farhan, M., Novriansa, A., Kalsum, U., & Mukhtaruddin, M. (2020). Pengenalan Akuntansi bagi Usaha Mikro Kecil dan Menengah (UMKM) di Desa Kota Daro, Kabupaten Ogan Ilir. Sricommerce: Journal of Sriwijaya Community Services, 1(1), 47-54.
doi: https://doi.org/10.29259/jscs.v1i1.11
Hawala, 2018, Penerapan pajak terhadap UMKM di Indonesia, Jurnal Universitas Sriwijaya. https://www.researchgate.net/publication/337060268_Penerapan Pajak Terhadap UMKM di Indonesia
Klemm, A., & Van Parys, S. (2012). Empirical evidence on the effects of tax incentives. International Tax and Public Finance, 19(3), 393-423.
Pebrianto, F., dan Setiawan, K., 2020, Mengapa Penyaluran Insentif Pajak untuk UMKM Minim? https://bisnis.tempo.co/read/1364553/mengapa- penyaluran-insentif-pajak-untuk-umkm-minim?page_num=3
Peraturan Menteri Keuangan No. 23//PMK.03/2020 tentang Insentif Pajak untuk Wajib Pajak Terdampak Wabah Virus Corona.
Peraturan Menteri Keuangan Nomor 44/PMK.03/2020 tentang Insentif Pajak untuk Wajib Pajak terdampak Corona Virus Disease 2019.
Peraturan Menteri Keuangan No. 86/PMK.03/2020 tentang insentif pajak bagi Wajib Pajak terdampak pandemi Corona Virus Disease (Covid) 2019.
Peraturan Menteri Keuangan No. 110/PMK.03/2020 tentang Perubahan ataas Peraturan Menteri Keuangan No. 86/PMK.03/ 2020 tentang insentif pajak bagi Wajib Pajak terdampak pandemi Corona Virus Disease (Covid) 2019.
Sandi, 2019, Lima permasalahan UMKM yang sering terjadi bersama solusinya, https://www.online-pajak.com/permasalahan-umkm.
Santoso, Y. I dan Kartika, H., 2019, UMKM malas baya pajak, ini kata pengamat, Kontan. https://nasional.kontan.co.id/news/umkm-malas-bayar-pajak-ini- kata-pengamat?page=2.
Sari, D. (2021). Analysis Of Covid-19 Tax Incentives On Tax Revenues. Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12(8), 1710-1715.
Siregar, 2020, Hati-hati UMKM tidak taat pajak, maka sanksi pidana menanti. https://smartlegal.id/smarticle/2020/02/26/hati-hati-umkm-tidak-taat-pajak- maka-sanksi-pidana-menanti/.
Undang Undang No. 20 tahun 2008 mengenai Usaha Mikro, Kecil dan Menengah.
Undang-undang Nomor 36 tahun 2008 tentang Pajak Penghasilan (PPh).
Undang-undang Nomor 42 tahun 2009 tentang Pajak Pertambahan Nilai (PPN).
Undang-undang Nomor 13 tahun 1985 tentang Bea Materai.
Waluyo. (2018). Perpajakan Indonesia, Buku 1, Edisi 10. Jakarta: Penerbit Salemba