Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Buletin Udayana Mengabdi

PELATIHAN PERHITUNGAN PAJAK PENGHASILAN TERUTANG BAGI WAJIB PAJAK UMKM DENGAN PENGHASILAN BRUTO TERTENTU MENURUT PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 N.L. Supadmi; I.D.G.D. Suputra; K. Budiartha; N.L.S. Widhiyani
Buletin Udayana Mengabdi Vol 17 No 1 (2018): Buletin Udayana Mengabdi
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.64 KB) | DOI: 10.24843/BUM.2018.v17.i01.p25

Abstract

Community service activities aims to provide training to the taxpayer MSMEs, to be able to calculate the taxpayable correctly according to government regulation number 46 year 2013. The target of this service is toprovide training in 10 Taxpayers (MSMEs) in the city of Denpasar. Outcomes after this devotion completedTaxpayer (MSMEs) can measure, calculate, deposit and report their own tax obligations properly. Themethod of implementation service activities is carried out to provide training how to calculate the tax payableon the spot-face with the business activities of their respective owners SMEs. Results Community serviceactivities of four (4) taxpayer SMEs using the services of a tax consultant to carry out tax obligations, four(4) did not do his tax liability on the grounds they do not know and no strikes to pay taxes, and two (2)MSMEs do their own tax liability , but did not follow the government regulation number 46 in 2013 reasondoes not know the new rules.
Co-Authors A. A. Sagung Shinta Devi Darmayani A.A Putri Adnyasuari Adelia Lukyta Arumsari Anak Agung Ayu Trisna Dewi Anak Agung Gede Pradnyana Dwipa Anak Agung Ngurah Bagus Dwirandra Anak Agung Sagung Indah Nareswari Astrid Fembriani Cokorda Istri Indraswari Pemayun Daniel Raditya Tandio Daniel Tonu Dewa Ayu Astina Dyah Priesty Dewa Ayu Candra Dewi Dewa Nyoman Badera Dewi Ayu Nita Kharisma Dhaniar Waghmi Pratami Eka Arya Kusuma Gayatri Gayatri Gede Krisna Pradipta Hasanah Vidya Putri Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Dewa Made Endiana I Gst Ngurah Agastya Mahasurya I Gusti Ayu Asri Pramesti I Gusti Ayu Asti Pratini I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu San Yogi Partini I Gusti Ketut Wira Widiana I Ketut Sujana I Ketut Yadnyana I Komang Sudika I Made Bagus Angga Merta Permana I Made Dwipayana Yasa I Made Sadha Suardikha I Made Toni Iriantika S I Nyoman Wijana Asmara Putra I Putu Ardhian Janu Mahendra I Putu Bagus Sastra Wirayudha I.D.G.D. Suputra IA Ika Vedanti Pratiwi Ida Ayu Istri Anom Nadinda Ida Ayu Nyoman Putriani Ida Ayu Santi Dharmastri Laksmi Ida Bagus Darsana Ida Bagus Putra Astika Ida Bagus Yoga Pandita Kadek Upawita Candra Pertiwi Kevin Senjaya Komang Gede Arya Abdi Sentosa Komang Risa Rahayu Ningsih Krisna Dekna Ningrum L. P. Novyanti Ciptana Ika Putri LINDIRA SUKMA DEWI Made Gede Wirakusuma Made Laksmi Cintya Pucangan Made Mega Ratnawati Made Wicaksana Maria Maria Meylinda Triyanthi Michael Sihombing N. P. Yani Wulandari N.L.S. Widhiyani Ni Ketut Rasmini Ni Ketut Sri Dahayani Ni Ketut Yudastri Ni Luh Gede Mahayu Dicriyani Ni Luh Putu Puspita Sari Ni Luh Supadmi Ni Made Dwi Candra Sawitri Ni Made Dwi Ratnadi Ni Made Mega Lapinayanti Ni Made Rukmiyati Ni Made Shinta Widhiasari Ni Nengah Devi Aryaningsih Ni Nyoman Sri Paramita Ni Nyoman Sri Wardani Ni Putu Ayu Nikita Sari Wulan Ni Putu Noviyanti Kusuma Ni Putu Sintya Sari Ni Putu Wanda Anggeliana Putri Ni Wayan Surya Handhayani Nyoman Trio Susandi Nyoman Trio Susandi Pande Putu Januraga Prihono Prihono Putu Ayu Agnes Veriana Putu Dewi Arina Pratiwi Putu Krisna Wijayanthi Putu Megayanti Putu Ryan Hendrawan Rai Gina Artaningrum Sony Ricardo Sembiring William Jefferson Wiratama