Syntax Idea: p�ISSN: 2684-6853 e-ISSN: 2684-883X�
Vol. 3, No.10, Oktober 2021
Hidayatul Mu`Arifin,
Siti Ratna Sari Dewi, Iin Rosini
Universitas Pamulang Tanggerang, Indonesia
Email: [email protected],
[email protected], [email protected]
Abstract
The purpose of this research is to provide an understanding of the making
of the Agency's Annual SPT and the development strategy of MSME-IKM and to find
out what obstacles are faced during the MSME-IKM Kec
Forum. Parungpanjang at the time of making the annual
corporate tax return. To achieve this goal, training activities for the
preparation of the Agency's Annual SPT were carried out in UMKM-IKM Kec. Parungpanjang. The method
used in this research is through training and coaching activities. The data
collection method used in this study is a quantitative and descriptive method,
namely by reviewing, researching, and providing training and guidance to
companies in recording transactions and making annual and periodic tax returns.
Thus making the company more effective and efficient
in dealing with financial reporting and tax reporting issues. This bookkeeping and recording becomes a very crucial thing because what is recorded or recorded
will be the basis for every taxpayer to calculate the amount of tax owed. From
the results of this study, financial transactions have not been properly
recorded into financial statements, although simple because there are many
obstacles in making the annual corporate tax return, one of the factors is that
human resources or managers do not understand and understand the recording. and
the importance of the company's annual tax return.
Keywords: agency annual SPT; UMKM-IKM; development strategy
Received:
2021-09-22; Accepted: 2021-10-05; Published: 2021-10-20
Introduction
With the
development of a country and the increasing industrial world and with the
emergence of various competitions and increasingly complex challenges, to cover
the necessities of life and to be able to maintain survival, humans must always
try. The problem faced by the wider community in Indonesia in general is an economic
problem. The government will not be able to work on all aspects of development
because it requires a lot of budget, personnel, and supervision. Therefore,
entrepreneurship is a development potential, both in number and in the quality
of entrepreneurship itself (Pye, 2015).
The UMKM-IKM
Forum is present in the midst of the association as a forum for the UMKM in the
Parungpanjang sub-district which focuses on
fulfilling the needs of human life in the culinary field. In addition, this
company is also present as a forum to assist the government in providing jobs.
The definition
of MSMEs according to Law no. 20 of 2008 concerning Micro, Small and Medium Enterprises
Chapter 1 Article 1: Micro-enterprises are productive businesses owned by individuals and/or individual business
entities that meet the criteria for micro-enterprises. Small business is a
stand-alone productive enterprise, which is carried out by individual or
business entity is not a subsidiary of the company owned, controlled, or become
a part either directly or indirectly directly from medium or large businesses
that meet business criteria small. Medium enterprises are productive economic
enterprises that stand itself, which is carried out by individuals or business
entities that is not a subsidiary or branch of a company owned, controlled, or
become a part either directly or indirectly with a small business or a large
business with a total net worth or annual sales results (Lita & Murwadji, 2019).
The
development of technology in the industrial world today causes a company to be
required to use technology as the main support for the work of the entity.
Computer Accounting is one of the fields of information technology (IT) which
is supported by the ability and mastery in the field of accounting. Processing
of data into information can be done manually or by using electronic equipment
such as computers. So far, the company is still using manual recording by going
through training and coaching to help companies record transactions and to help
companies make Annual and Periodic SPTs. It is hoped that after this training
and coaching the company will record and prepare financial statements and
assist the company in reporting and paying taxes in accordance with applicable
laws. This is because bookkeeping and recording is a very crucial thing because
what has been recorded or recorded will be the basis for every taxpayer (Scheer, 2012).
According to
the KUP Law Number 16 of 2009 Article 1 number 29, bookkeeping is a recording
process that is carried out regularly to collect data and information which includes
assets, liabilities, capital, income, and costs, as well as the amount the cost
of acquisition and delivery of goods/services, which is closed by compiling a
report financial statements in the form of balance sheets and income statements
for the tax year period. The financial report must be attached to the
submission of the annual SPT in accordance with with Article 4 paragraph (4),
(4a), (4b) UU KUP (Ramadhan, Adiyanta, & Sa�adah, 2021).
Meanwhile,
according to the KUP Law Number 16 of 2009 Article 28 paragraph (9), recording
is regular collection of data on gross turnover and or gross income Knowledge
of Accounting and Tax as the basis for calculating the amount of tax payable,
including income earned not a tax object and/or subject to final tax (Rizqy, 2013).
Based on the
above background, the authors are interested in discussing this article with
the title "The Importance of Agency SPT and MSME Development Strategies in
Parungpanjang Regency".
Research Theory
The Indonesian
Institute of Accountants (IAI) has issued Standards for the Preparation of Entity
Financial Statements Without Public Accountability (SAK ETAP) on 17 July 2009
and effective as of 1 January 2011. SAK ETAP intended for small scale companies
such as MSMEs to facilitate small business actors in prepare their own financial
reports. Financial reports according to SAK ETAP include; balance sheet, income
statement loss, statement of changes in capital, statement of cash flows and
notes to financial statements.
According to (Rahmayeli & Marlius, 2017) report financial
statements consist of a balance sheet, income statement and statement of
changes in capital, the three components of the report The financial statements
can already reflect the financial condition of a business unit. The balance
sheet is a financial statement that shows the company's financial position as
of certain (Teori & Aksara, 2016). The financial position in question is the amount
and type of assets (assets) and liabilities (liability and capital). While the
income statement is a report prepared to describe the results company for a
certain period. The income statement relates to revenues and expenses that are issued
by the company for a period. The statement of changes in capital is a report
that shows the causes of changes in capital after adding profits or deducting
losses.
According to �(Wahyudiono, 2014)
explains that the report on changes in capital is
a report that explains changes in owner's capital over the long term
certain time
Taxes
According to (Wahyudiono, 2014)
states that the definition of Mandatory Taxes are
Individuals or Entities, including taxpayers, withholders tax collectors, and
tax collectors, who have tax rights and obligations in accordance with the
provisions of the tax laws and regulations. According to (Resmi, 2013) Taxpayers are
Individuals or Entities, including taxpayers, tax cutters, and tax collectors
who have the right and tax obligations in accordance with the provisions of
laws and regulations.
Taxpayers
according to (Halim, Bawono, & Dara, 2014) stated that: �Taxpayers
are Individuals or Entities, including payers� tax collectors, tax cutters, and
tax collectors who have the right and tax obligations in accordance with the
provisions of the regulations legislation."
According to (Mardiasmo, 2016), the definition of an individual is: ��People who reside or are in Indonesia more than 183 days in a 12 month
period and in a tax year are in Indonesia and have the intention of residing in
Indonesia."
Meanwhile,
according to (Erly Suandy, 2011) ndividual Taxpayers
(WPOP) is an individual who, according to statutory provisions, taxation is
determined to carry out tax obligations including: certain tax collectors or
withholding tax. Based on the definition of Individual Taxpayer (WPOP) from the
experts above, the author synthesizes that the number of Individual Taxpayers
(WPOP) is an individual taxpayer who is domiciled and domiciled in Indonesia
that has been registered at the designated tax service office by law to carry
out their tax obligations including; collect, report and pay taxes owed.
Research Methods
a. Types of research
This research is a research using
descriptive method, namely with training and policy assistance in managing good
cash flow. The training and mentoring that we provide is by providing training
on the preparation of the company's budget, and assistance in managing the
company's receivables and assistance and training in the management of company
debt. Our hope is that the company can manage its finances effectively and
efficiently. In this research, the observation period is 2020 � 2021 (Purnamawati, 2018).
b. Method of collecting data
The data collection method used in
this study is a quantitative And descriptive method, namely by reviewing,
researching, and providing training and guidance to companies in recording
transactions and making annual and periodic tax returns. Thus making the
company more effective and efficient in dealing with financial reporting and
tax reporting issues (David, Dube, & Ngulube, 2013).
c. Research Object
This research was conducted on
UMKM-IKM Parungpanjang District which is engaged in the culinary field and has
the hope of continuing to develop to advance / improve UMKM- IKM in the
culinary field.
d. Data source
The source of the data obtained for
this research is from manual data collection provided by the UMKM-IKM district.
Parung Panjang against us. From the source of the data obtained, Mentoring
makes Annual and Periodic SPT by way of direct practice by the finance
department, after inputting the collected data or data in manual form, then the
next process is to see the report on the results of the input process. This
assistance will make it easier for companies to report taxes (Purnamawati, 2018).
Results and Discussions
1. Research result
The results obtained from
this community service are as follows:
1) Companies in carrying out
accounting records have been using manuals with excel in recording and making
financial reports.
2) After gaining knowledge
about taxation, the company is committed to reporting and paying taxes
according to applicable regulations.
3) After discussing and
consulting on tax issues being faced by the company, these problems began to
get clarity and bright spots to be continued at the next stage.
2. Discussion
1) In making Annual and
Periodic SPT, the company is still constrained in preparing the Company's
financial statements so that the company is still having trouble making Annual
and Periodic SPT. Servant lecturers provide knowledge related to taxation and
how to make Annual and Periodic Tax Returns.
2) The UMKM-IKM Forum is an
UMKM engaged in the catering business. In recent years the company has experienced
problems in preparing financial statements and tax reporting caused by the lack
of human resources in the accounting and tax fields. This has resulted in the
company not yet depositing and reporting 2019 taxes. Servant lecturers provide
assistance in the preparation of Annual and Periodic SPTs and provide input
related to tax issues faced by the Company. from collecting transaction
evidence, preparing financial statements and tax reporting.
3) The initial stage carried
out by the service team was introducing taxes, filling out annual and periodic
tax returns, the next stage providing assistance in filling and making annual
and periodic tax returns.
Conclusion
Efforts made by the service team as
Pamulang University lecturers to increase knowledge about Assistance in Making
Annual and Periodic SPTs at the MSME-IKM Forum that are useful for themselves
and others, especially for companies, are by providing community service by
providing counseling and assistance. Thus, the employees of the MSME-IKM Forum
can implement the knowledge they have gained in Assistance in Making Annual and
Periodic SPTs. this can provide input and new knowledge in Reporting in
accordance with the applicable Taxation Law.
Benefits of Assistance in Making
Annual and Periodic SPTs so that they are able to know the Making of Annual and
Periodic SPTs regarding the importance of financial reports in companies that
are useful in seeing the company's performance as seen from financial reporting
every year, and how much tax must be reported.
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Hidayatul Mu`Arifin, Siti
Ratna Sari Dewi, Iin Rosini (2021) |
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