Sosialisasi Pentingnya NPWP Bagi UMKM Pada Usaha Ikan Bakar Laut Timor Dan Usaha Salon Hyra

Authors

  • Agustina Suni Universitas Mercu Buana Yogyakarta
  • Ratri Paramitalaksmi Universitas Mercu Buana Yogyakarta

DOI:

https://doi.org/10.55606/jpkm.v2i4.262

Keywords:

sosialisas, NPWP, UMKM

Abstract

This study examines the significance of the taxpayer identification number (NPWP) for micro, small, and medium-sized enterprises (MSMEs) through case studies of two distinct industries: the salon industry and the Timor Sea grilled fish industry. A tax notification known as NPWP is necessary for all taxpayers, even MSMEs. In these two businesses, the lack of an NPWP has several detrimental effects, such as restricted financial access, transaction prohibitions, and legal restrictions. Financial surveillance and possible third-party cooperation are also impacted by this. In order to assist MSMEs in expanding and improving their enterprises, this study examines NPWP. In addition to being a tax requirement, having an NPWP is crucial for the growth of MSME enterprises

References

Mardiasmo. (2017). Edisi Revisi Perpajakan.

Zainuddin, A.S., Andy, Ni'matun, D.W., dan Prafitriyani, R. (2017). Kepatuhan Wajib Pajak dipengaruhi oleh kesadaran Wajib Pajak, pengetahuan perpajakan, dan Pelayanan Fiskus. 34–44 dalam Jurnal Pendidikan Bisnis, 1(1).

K. Pratt (2012). Taxpayer privacy and the rising constitutional right to tax transparency. Yale Law Journal, 29, pp. 143–198. In 2010.

Soman, D. An empirical analysis of tax compliance and self-employment in "The Last Mile" 31(2), 991–996, Journal of Economic Psychology.

R. S. Sulistyanto (2019). Pajak in both theory and practice. PT Indeks.

B. Torgler (2003). The question is whether or not to avoid taxes. 32(3), 283–302, Journal of Socio-Economics.

Budi, S. I., & Firmansyah, Y. A. (2017). Analisis Pengaruh Sanksi Pajak, Kesadaran Wajib Pajak, dan Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus pada Kantor Pelayanan Pajak Pratama Kabupaten Karawang). Jurnal Ilmiah Mahasiswa FEB, 1(1).

Djali, S. K., & Djumahir. (2018). The Role of Taxpayer Awareness on Tax Compliance in Local Tax Revenue (STPD) in Tax Service Office of Makassar. Advances in Social Science, Education and Humanities Research, 263, 316-319.

Lotong Ta’dung, Yohanis & Althon K.Pongtuluran. (2023). SOSIALIASI PEMBUATAN NPWP MENGGUNAKAN APLIKASI E-REGISTRATION BAGI PELAKU UMKM DI LEMBANG RANDAN BATU, TANA TORAJA. Vol. 2, No. 1 Januari 2023. https://www.mendeley.com/catalogue/028eb2ce-04e9-3633-b02b-83ad7e609076/

Alwi, Muhammad SE., MS, dkk. (2023). PELATIHAN PENGHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN BAGI WAJIB PAJAK ORANG PRIBADI DAN BADAN DI KELURAHAN GOMONG KECAMATAN SELAPARANG. Vol. 3, No. 2, Juni 2023. https://www.mendeley.com/catalogue/ba59dafb-1aa7-311c-9154-0d3661224f15/

Safitr, Candra, dkk. (2023). Sosialisasi Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan dan Pelatihan Pembukuan Pajak Pada Wajib Pajak UMKM Bandeng Presto Paguyuban Ulam Raos Sejahtera Kota Semarang Guna Meningkatkan Pengetahuan dan Kepatuhan Pajak. Volume (6), Nomor (1), Mei, 2023, pp. 58-71. https://www.mendeley.com/catalogue/e788876b-50e3-3048-8079-0aaac688641c/

Downloads

Published

2023-12-12

How to Cite

Agustina Suni, & Ratri Paramitalaksmi. (2023). Sosialisasi Pentingnya NPWP Bagi UMKM Pada Usaha Ikan Bakar Laut Timor Dan Usaha Salon Hyra. Jurnal Pengabdian Kepada Masyarakat, 2(4), 133–138. https://doi.org/10.55606/jpkm.v2i4.262