Sosialisasi dan Pendampingan PPh Pasal 21 di SMPN 15 Kabupaten Bengkulu Tengah
DOI:
https://doi.org/10.55123/abdisoshum.v3i4.4689Keywords:
PPh 21, Tax Understanding, SocializationAbstract
Income Tax 21 (PPh 21) is a tax obligation that must be well understood by teachers and administrative staff at schools. However, many teachers at SMPN 15 in Central Bengkulu Regency have not fully understood the procedures for calculating and reporting PPh 21, which could lead to administrative tax errors. Therefore, this community service activity aims to enhance the understanding and awareness of tax obligations among teachers and school staff through socialization and technical assistance regarding PPh 21. The methods used in this activity include observation, distribution of questionnaires, and technical assistance to ensure participants' understanding of how to calculate and report taxes. Evaluation was carried out using pre-tests and post-tests to measure the improvement in participants' knowledge of PPh 21. The results showed a significant increase in participants' understanding after attending this activity. This activity is expected to serve as a model for other schools in educating their teaching staff and administrative personnel about tax obligations.
References
Alim, M., & Fadhil, R. (2024). Pemahaman Perpajakan di Kalangan Pegawai Negeri: Studi Kasus pada Sekolah Negeri di Indonesia. Jurnal Ekonomi Dan Perpajakan, 12(3), 45-60., 12(3), 45–60.
Andriani, F. (2021). Pengaruh Sosialisasi Perpajakan terhadap Tingkat Kepatuhan Wajib Pajak di Indonesia. Jurnal Ekonomi Dan Bisnis, 22(3), 233–245.
Bandura, A. (1986). Social Foundations of Thought and Action: A Social Cognitive Theory. Prentice-Hall.
Direktorat Jenderal Pajak. (2023). Pajak Penghasilan Pasal 21:Panduan dan Peraturan Terbaru. Jakarta: Kementerian Keuangan Republik Indonesia.
Indrawati, M., & Setiawan, F. (2023). Sosialisasi Pajak Bagi Guru untuk Meningkatkan Kepatuhan Pajak di Sekolah. Jurnal Manajemen Pajak, 19(1), 50–58.
Peraturan Pemerintah Tentang Pajak Penghasilan. Jakarta: Kemenkeu., (2023).
Mardiasmo. (2018). Perpajakan di Indonesia: Teori dan Kasus. Andi Offset.
Santosa, P. (2020). Efektivitas Sosialisasi Perpajakan dalam Meningkatkan Kepatuhan Wajib Pajak. Jurnal Administrasi Publik, 10(2), 110–125.
Sari, D., & Wijaya, T. (2023). Pelatihan Perpajakan untuk Tenaga Pendidik: Studi Kasus di Kabupaten Bandung. Jurnal Pendidikan Dan Perpajakan, 14(4), 110–120.
Sari, L., & Rahmawati, A. (2022). Edukasi Pajak di Lingkungan Sekolah: Pentingnya Sosialisasi PPh Pasal 21. Jurnal Pendidikan Dan Sosialisasi Pajak, 10(2), 77–90.
Suharsono, D. (2023). Kepatuhan Pajak Guru di Indonesia: Tantangan dan Solusi. Jurnal Pendidikan Dan Pajak, 8(1), 22–34.
Suyanto, A. (2022). Edukasi Perpajakan di Sekolah: Pembentukan Karakter Taat Pajak pada Generasi Muda. Jurnal Pendidikan Dan Kebijakan Publik, 16(1), 45–56.
Vygotsky, L. S. (2021). Mind in Society: The Development of Higher Psychological Processes. Harvard University Press.
Wijaya, F., & Prasetyo, D. (2023). Efektivitas Sosialisasi Pajak dalam Meningkatkan Kepatuhan Pajak Sektor Pendidikan. Jurnal Perpajakan Indonesia, 18(2), 101-110., 18(2), 101–110.
Yuniarti, R., Junaidi, A., Astuti, B., & Riswandi, P. (2023). Sosialisasi dan Pendampingan Perpajakan Untuk Meningkatkan Kesadaran Wajib Pajak Kota Bengkulu. Jurnal Pengabdian Kepada Masyarakat Nusantara, 3(2.2), 1776–1782.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
