PELATIHAN PENGISIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN BAGI GURU SMKN 2 BANJARMASIN

Authors

  • Julkawait Julkawait
  • Nailiya Nikmah Politeknik Negeri Banjarmasin
  • Noor Safrina
  • Putriana Salman

DOI:

https://doi.org/10.31961/impact.v3i2.1104

Keywords:

annual notification letter (SPT), counseling, Group of teachers of SMKN2 BAnjarmasin

Abstract

Reporting taxes today does not take long with technological sophistication. One of them is using the e-Filing method. With this method, not only tax reporting for personal taxpayers but also appropriate for corporate taxpayers who wish to carry out their tax obligations more easily. How to report electronic SPT online through the DJP Online website set by the government, is contained in the latest regulation, Minister of Finance Regulation (PMK) RI Number 9 / PMK.03 / 2018. Time and cost efficiency is guaranteed because taxpayers no longer need to come and queue at the tax office to report their SPT. Online SPT reports are certainly easier to use. Especially for entrepreneurs who do not have a background in taxation studies. The e-Filing application provided even comes with a guide. So, if you find obstacles or difficulties in filling in the Taxpayer's data, you can see this guide. The output planned in this community service proposal is a journal community service of Banjarmasin State Polytechnic. The method to be carried out is training by providing counseling or guidance on filling out the Annual Tax Return (SPT) and training / practice filling out the SPT with a laptop or computer that has been prepared. 

Downloads

Download data is not yet available.

References

DAFTAR PUSTAKA
Direktorat Jenderal Pajak. 2014. Elektronik Registration (e-Registration). Diakses dari www.pajak.go.id
Direktorat Jenderal Pajak. 2014. Elektronik Filling (e-Filling). Diakses dari www.pajak.go.id
Direktorat Jenderal Pajak. 2014. Elektronik SPT (e-SPT). Diakses dari www.pajak.go.id Direktorat Jenderal Pajak. 2014. Elektronik NPWP (e-NPWP). Diakses dari www.pajak.go.id Mardiasmo. 2011. Perpajakan Edisi Revisi 2011. Yogyakarta: Andi
Mardiasmo. 2011. Perpajakan Edisi Revisi, CV. Andi Offset, Yogyakarta.
Masruroh, Siti., dan Zulaikha. 2013. "Pengaruh Kemanfaaatan Npwp, Pemahaman Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Empiris pada WP OP di Kabupaten Tegal)," Diponegoro Journal of Accounting, vol. 0, pp. 435-449, Semarang.
PER-20/PJ/2013 tentang Tata Cara Pendaftaran dan Pemberian NPWP PER-26/PJ/2012 tentang Cara Wajib Pajak Menyampaikan SPT Tahunan PER-39/PJ/2011 diatur bahwa yang bisa menyampaikan SPT secara online
Ramadiansyah, Dimas., Sudjana, Nengah., Dwiatmanto. 2014. Analisis Faktor-Faktor yang Mempengaruhi Wajib Pajak Orang Pribadi dalam Memenuhi Kewajiban Membayar Pajak (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Singosari. Jurnal e-Perpajakan, No.1 volume 1. Universitas Brawijaya. Malang.
Resmi, Siti, 2017, Perpajakan Teori dan Kasus, Penerbit Salemba Empat, Jakarta.
Widayati dan Nurlis. 2010. “Faktor-Faktor Yang Mempengaruhi Untuk Membayar Pajak Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Studi Kasus Pada KPP Pratama Gambir Tiga”. ProceedingSimposium Nasional Akuntansi XII. Purwokerto.

Downloads

Published

2021-12-26

Issue

Section

Articles