Basic Tax Training to Improve Compliance of Fish Farmer Taxpayers in Jampang Village, Bogor [Pelatihan Dasar Perpajakan Untuk Meningkatkan Kepatuhan Wajib Pajak pada Petani Ikan Desa Jampang, Bogor]

Wiwit Irawati, Sri Nitta Crissiana Wirya Atmaja, Nur Asmilia, Rakhmawati Oktaviana, Listya Sugiyarti

Abstract


Compliance with taxpayers is important for optimal state revenue.. Jampang Village, located in Bogor Regency, is a village with the potential of residents, mostly in the form of fish farmers who already have market share and communities. The livelihood of most residents is the cultivation of freshwater fish. With a community education background that is mostly only up to high school, fulfilling tax obligations is one thing that is quite difficult. The lecturers of the Pamulang University S1 study program facilitate the provision of basic tax training with the aim of fostering awareness and willingness of farmers to contribute as tax-compliant citizens. The training provided for three days also aims to have the ability to simply calculate personal income tax and UMKM final taxes. The basic tax training was given to 75 participants by lecturing, discussion and question and answer. The material provided in addition to General Taxation Provisions, Personal Income Tax and Income Tax for MSMEs.


Keywords


Basic Tax Training; Taxpayer Compliance; Fish Farmer.

Full Text:

PDF

References


Alief Ramdan. (2017). “Pengaruh Sistem Informasi Perpajakan Terhadap Kepatuhan Wajib Pajak Dan Penerimaan Pajak Di Kantor Pelayanan Pajak Badan Dan Orang Asing Satu Menurut Wajib Pajak.†TRANSPARANSI Jurnal Ilmiah Ilmu Administrasi. 9(1): 12-27.

Aryati Titik & Putritanti Lidwina Ribka. (2016). “Pengaruh Pemanfaatan Teknologi dan Modernisasi Sistem Administrasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi.†Jurnal Riset AKuntansi dan Keuangan, 4(3): 63-77.

Damajanti Anita. (2015). “Pengaruh Pengetahuan Terhadap Kepatuhan Wajib Pajak Perorangan di Kota Semarang.†J. DINAMIKA SOSBUD 17(2): 12-28

Mahfud, Arfan Muhammad, Abdullah Syukriy. (2017). “Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Membayar Pajak Dan Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak Badan (Studi Empiris Pada Koperasi Di Kota Banda Aceh).†Jurnal Megister Akuntansi, 6(2): 32-40.

Peraturan Pemerintah Nomor 23 Tahun 2018 Tentang Pajak Penghasilan atas Penghasilan dari Usaha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu

Simanungkalit Tara Bunga (2017). "Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Pbb P2 Di Kota Tebing Tinggi Provinsi Sumatera Utara." Jurnal Ilmu Administrasi 14(2): 252-265.

Supriyati. (2017). “Tantangan Demokratisasi dalam Upaya Meningkatkan Kepatuhan Wajib Pajak.†Jurnal Aset (Akuntansi Riset) 9(2): 59-72

Syaiful Hak A M Ryad & Nurfauziah Farah Latifah. (2017). “Modernisasi Administrasi Perpajakan dan Kepatuhan Wajib Pajak Orang Pribadi di Kota Bandung.†JURNAL EKUBIS 2(1): 200-215

Undang-Undang Republik Indonesia Nomor 16 Tahun 2009 Tentang Ketentuan Umum Dan Tata Cara Perpajakan

Undang-Undang Republik Indonesia Nomor 36 Tahun 2008 Tentang Pajak Penghasilan.




DOI: https://doi.org/10.30874/comdev.2018.257

Refbacks

  • There are currently no refbacks.


Copyright (c) 2018 Wiwit Irawati, Sri Nitta Crissiana Wirya Atmaja, Nur Asmilia, Rakhmawati Oktaviana, Listya Sugiyarti

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Lihat Statistik Jurnal Obsesi
View MyStat

Creative Commons License
Proceeding of Community Development is licensed under a Creative Commons Attribution 4.0 International License.

Google ScholarCrossref