Reflection: Education and Pedagogical Insights
Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights

Development of Tax Teaching Materials: Withholding Tax

Tandy Sevendy (Institut Bisnis dan Teknologi Pelita Indonesia)
Nicholas Renaldo (Institut Bisnis dan Teknologi Pelita Indonesia)
Nyoto (Institut Bisnis dan Teknologi Pelita Indonesia)
Sudarno (Institut Bisnis dan Teknologi Pelita Indonesia)
Suhardjo (Institut Bisnis dan Teknologi Pelita Indonesia)
Harry Patuan Panjaitan (Institut Bisnis dan Teknologi Pelita Indonesia)
Marice Br Hutahuruk (Institut Teknologi dan Bisnis Master)



Article Info

Publish Date
30 Apr 2023

Abstract

In order to ensure tax compliance and encourage transparency and efficiency in state revenue collection, the Indonesian government continues to make efforts to increase understanding and awareness regarding tax regulations among stakeholders. This research provides significant benefits for all participants and can be a first step in building a community of accountants who are more competent and skilled in dealing with the dynamics of taxation in this ever-evolving era. This research method is a literature study, analysis of learning needs, development of teaching materials, and evaluation of the effectiveness of the developed teaching materials. The conclusion of this study is the importance of a deep understanding of the rules and procedures related to Withholding Tax. In this context, accountants play a central role in assisting companies or their clients in fulfilling their tax obligations and avoiding administrative or criminal sanctions. It is hoped that accountants will have a better understanding of legal provisions, tax rates, withholding and reporting procedures, as well as recent changes in tax regulations regarding withholding tax.

Copyrights © 2023






Journal Info

Abbrev

reflection

Publisher

Subject

Humanities Education Languange, Linguistic, Communication & Media Social Sciences Other

Description

Reflection: Education and Pedagogical Insights is a scientific publication that aims to provide understanding and insight into the field of education and pedagogy through reflection or introspection on existing experiences, practices, and knowledge. This journal contains articles covering various ...