PENDAMPINGAN PENINGKATAN KREDIBILITAS LAPORAN KEUANGAN DAN EFEKTIVITAS PELAPORAN PAJAK PT. TBI
Keywords:
Tax Return, Income Tax Article 23, VAT.Abstract
The aim of this community service program is to provide education and assistance to PT TBI, in an effort to increase the credibility of financial reports and the effectiveness of tax reporting. The method used in this community service program is mentoring by a team for six months. The community service team consists of lecturers and students. There are two stages of activities carried out, namely the stage of studying and detecting problems and the stage of providing solutions. The stages of studying and detecting potential problems are carried out in three steps. First, the team studied and understood the accounting cycle processes in the company, starting from the transaction process until the financial reports were produced. Second, the team studied and understood how to use the ERP Accounting Software used by the company to produce financial reports. Third, the team studied understanding the tax recording process in the accounting cycle carried out by the company. The results of this community service activity succeeded in detecting problems with recording tax returns, PPh article 23, and VAT. Furthermore, the community service team contributed to overcome existing problems, including improvements to accounting records for tax return transactions, PPh Article 23 and Value Added Tax.
References
Fikri, M. A., & Zuhriyah, I. A. (2023). Evaluation Analysis of The Implementation of The Merdeka Belajar-Kampus Merdeka (MBKM) Program: A Literature Review. Edumaspul: Jurnal Pendidikan, 7(2), 2037–2046. https://doi.org/https://doi.org/10.33487/edumaspul.v7i2.5845
Julito, K. A., Rahmadan, Y., Pravitasari, E., & Permatasari, S. S. (2022). Pentingnya Literasi Pencatatan Keuangan Berbasis Digital pada UMKM Kabupaten Garut. Jurnal Pemberdayaan Nusantara, 2(2), 18–27. https://doi.org/DOI: https://doi.org/10.52447/jpn.v2i2.6572
Mahdi Sahi, A., Mahdi Sahi, A., Abbas, A. F., & FA Khatib, S. (2022). Financial reporting quality of financial institutions: Literature review. Cogent Business & Management, 9(1), 2135210. https://doi.org/https://doi.org/10.1080/23311975.2022.2135210
Markula, A., & Aksela, M. (2022). The key characteristics of project-based learning: how teachers implement projects in K-12 science education. Disciplinary and Interdisciplinary Science Education Research, 4(1), 1–17. https://diser.springeropen.com/articles/10.1186/s43031-021-00042-x
Palas, R., Solomon, D., Gafni, D., & Baum, I. (2023). Does wedge size matter? Financial reporting quality and effective regulation of dual-class firms. Finance Research Letters, 54, 103774. https://doi.org/https://doi.org/10.1016/j.frl.2023.103774
Putra, R. R., & Gilda, V. (2023). The Failure of Accounting Knowledge to Moderate Interest in Using Accounting Software for MSMEs with the UTAUT2 Model. Saudi J Econ Fin, 7(2), 68–76. https://doi.org/https://doi.org/10.36348/sjef.2023.v07i02.001
Putra, R. R., & Khalisa, S. N. (2023). The Effect of Accounting Knowledge and Education Level on MSME Performance with Understanding of SAK EMKM as an Intervening Variable. Cakrawala Repositori IMWI, 6(3), 223–231. https://doi.org/https://doi.org/10.52851/cakrawala.v6i3.208
Razen, M., & Kupfer, A. (2023). The effect of tax transparency on consumer and firm behavior: Experimental evidence. Journal of Behavioral and Experimental Economics, 104, 101990. https://doi.org/https://doi.org/10.1016/j.socec.2023.101990
Sitorus, R. R., & Tambun, S. (2023). Challenges, Strategies and Qualifications of Auditors In The Society 5.0 Era. JRAK, 15(2), 228–240. https://doi.org/10.23969/jrak.v15i2.7183
Tambun, S., & Haryati, A. (2022). The Effect of Satisfaction on Public Services, Trust in Government and Perception of Corruption on Tax Awareness through Tax Morals. Integrated Journal of Business and Economics, 6(1), 74–86. https://doi.org/http://dx.doi.org/10.33019/ijbe.v6i1.410
Tambun, S., & Pratiwi, A. (2022). Sistem Informasi Akuntansi dan Internal Control terhadap Efektivitas Kinerja Karyawan Dimoderasi oleh Penerapan Software Akuntansi. AFRE (Accounting and Financial Review), 5(2), 117–123. https://doi.org/https://doi.org/10.26905/afr.v5i2.7831
Tambun, S., Sitorus, R. R., & Nurwanti, F. (2022). The Effect of Financial Literacy and Financial Education on Women’s Healthy Financial Behavior through Investment Motivation. Jurnal Keuangan Dan Perbankan, 26(2), 288–300. https://doi.org/https://doi.org/10.26905/jkdp.v26i2.7387
