Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI)
Vol. 2 No. 3 (2022): Desember : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)

BIMBINGAN DAN PELATIHAN ASPEK LEGALITAS USAHA DAN PERPAJAKAN PADA USAHA JASA BOGA DI KECAMATAN LOWOKWARU KOTA MALANG

Novi Nugrahani (Politeknik Negeri Malang)
Galuh Kartiko (Politeknik Negeri Malang)
Atik Andhayani (Politeknik Negeri Malang)
Siti Amerieska (Politeknik Negeri Malang)
Putri Ayu B (Politeknik Negeri Malang)

Article Info

Publish Date
15 Dec 2022

Abstract

ABSTRACT A business requires business legality as evidence of ratification of a business entity. Legality must be proven by valid documents according to applicable laws and regulations so that businesses are protected. In addition to business legality, catering services must also carry out tax obligations. Catering services are one of the objects of income tax (PPh). If the catering business takes the form of a corporate body, income tax art 23 will be collected and income tax art 21 will be collected if it is an individual business (as a non-employee receiving unsustainable income). This Community Service Activity is expected to provide knowledge about business legality and taxation aspects, especially with the enactment of the Job Creation Act and the Law on Tax Regulations Harmonization. Keywords: income tax art 21, income tax art 23, catering

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Journal Info
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI)
Website

Abbrev

jpkmi

Publisher

Amik Veteran Purwokerto

Subject

Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Nursing Physics Public Health

Description

hasil-hasil kegiatan pengabdian dan pemberdayaan masyarakat berupa penerapan berbagai bidang ilmu diantaranya pendidikan, teknik, pertanian, sosial humaniora, managemen, komputer dan ...