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All Journal Abdi Makarti
Hermawan Triono
Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro Jl. Nakula I No. 5-11 Semarang
Humanities Economics, Econometrics & Finance Education Environmental Science Other

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MEMBANGUN PEMAHAMAN PAJAK BAGI PELAKU USAHA MIKRO, KECIL DAN MENENGAH DI SEMARANG Hermawan Triono; Juli Ratnawati; Anna Sumaryati; Enny Susilowati Mardjono
ABDI MAKARTI Vol 1, No 2 (2022): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.016 KB) | DOI: 10.52353/abdimakarti.v1i2.359

Abstract

Understanding tax regulations is a fundamental obligation for all taxpayers, including SMEs. Taxpayers have a tendency to be disobedient when they do not understand tax regulations. SMEs must understand the concept of tax, calculate tax correctly, pay tax on time, and report tax return. Therefore, assistance and training regarding the fulfilment obligations for SMEs are necessary to improve their understanding and compliance. This community service aims to assist and provide training on tax calculation to SMEs in Jomblang, Semarang. The method is by doing presentations, training in calculating tax and consulting conducted by lecturers who have competence in the field of taxation. The results of the training show that SMEs finally understand the tax concept and are willing to carry out their tax obligations.
Co-Authors Anna Sumaryati Juli Ratnawati