Jurnal Pengabdian Masyarakat Dharma Andalas
Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Dharma Andalas

Penyusunan Laporan Keuangan Sebagai Dasar Perhitungan Pajak Bagi Umkm Lubuk Minturun

Indrayeni Indrayeni (Universitas Dharma Andalas)
Ratnawati Raflis (Universitas Dharma Andalas)
Enny Arita (Universitas Dharma Andalas)
Ingra Sovita (Universitas Dharma Andalas)
Khadijah Ath Thahirah (Universitas Dharma Andalas)

Article Info

Publish Date
19 Feb 2023

Abstract

Micro, small and medium enterprises have an important role for a country's economic growth. However, MSMEs are still unable to keep financial records properly. With good records, MSMEs will be able to compile financial reports as a basis for calculating income tax. In order to help MSMEs in Lubuk Minturun in compiling financial reports and calculating taxes, the Unidha Accounting S1 lecturer team carried out PkM activities. The number of participants who took part in this activity were 20 participants who came from various business actors. It is known that 80% of participants have not recorded their business, so they cannot calculate their business tax. One of the obstacles faced by most MSMEs is the low level of education of MSME actors, limited entrepreneurial and management competencies. Through this community service activity, it is hoped that it can help MSME actors to gain understanding and knowledge in compiling financial reports in accordance with applicable accounting standards, so that MSME actors can calculate their income tax.

Copyrights © 2023




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Journal Info
Jurnal Pengabdian Masyarakat Dharma Andalas
Website

Abbrev

JPMDA

Publisher

Universitas Dharma Andalas

Subject

Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering

Description

The Dharma Andalas Community Service Journal is a Community Service Journal published by the LPPM (Institute for Research and Community Service) Dharma Andalas University. Is a scientific journal from the results of community service activities (PkM) lecturers. This journal is packed densely and ...