Pengenalan Aspek Perpajakan Pada Pelatihan Pengelolaan Keuangan BUMDes di Kecamatan Bontoa Kabupaten Maros
Introduction to Taxation Aspects in BUMDes Financial Management Training in Bontoa District, Maros Regency
Keywords:
Tax Aspects, Training, BUMDes FinanceAbstract
Taxes are one of the sources of government funds to carry out development, both central and local governments. The potential for taxes originating from BUMDes efforts is quite large, so activities to increase knowledge through socialization, training or the like about taxation aspects must be intensively carried out. The purpose of this community service activity is to increase the knowledge of BUMDes managers in understanding and carrying out tax obligations and not making tax calculations and reporting errors. The target of the activity is the BUMDes manager in Bontoa District. The method of the activity goes through three stages, namely the first stage of site survey, the second stage of planning needs and training materials and the third stage of implementation of activities and evacuation. Implementation of activities in the form of training with lecture methods, discussions and simulation activities. The evaluation method is in the form of direct observation during the activity and analysis of the results of the questionnaire (questionnaire). The results of the activity show that there is an increase in management knowledge in taxation imposed on BUMDes businesses. Follow-up activities in the form of training and technical guidance related to the taxation aspects of BUMDes.
References
Halim, A., Bawono, I. R., & Dara, A. (2014).
Perpajakan : Konsep, Aplikasi, Contoh, dan
Studi Kasus. Salemba Empat.
Haris, N., Mapparessa, N., Iqbal, M., Afdhal,
M., & Pratiwi, A. P. (2020). Penguatan
Pengelolaan Bumdes Melalui Pelaporan
Perpajakan Di Desa Jono Kolora, Parigi
Barat. Jurnal Pengabdian Pada Masyarakat,
(2), 100–105.
Okfitasari, A., Nugroho, N. T., & Rosadi, S.
(2021). Pendampingan Akuntansi
Sederhana dan Perpajakan bagi Pokja
(PkM pada BUMDes Desa Ponggok
Kecamatan Polanharjo Klaten). Jurnal
Budimas, 03(02), 1–7.
Putra, P. D., Zainal, A., Ambarita, C. F., &
Pratiwi, E. (2020). Tingkat Kesadaran
Kepatuhan Pajak: Studi terhadap Badan
Usaha Milik Desa. Jurnal Manajemen Dan
Keuangan, 9(2), 122–143.
https://doi.org/10.33059/jmk.v9i2.2508
Risman, M. A. (2013). Panduan Praktis Perpajakan
bagi Bendahara Pemerintah. Fokus Media.
Savitri, D. A. M., Nugroho, P. S., & Kurniasari,
D. (2021). Peningkatan Kapasitas Teknis
Desa Pengembangan Ekonomi Lokal
Melalui BUMDes “GEMAR” Desa
Parakan, Kendal. Budimas : Jurnal
Pengabdian Masyarakat, 3(1).
Supardi, E. L., & Budiwitjaksono, G. S. (2021).
Strategi Pengelolaan Badan Usaha Milik
Desa (BUMDes) Dalam Upaya
Meningkatkan Pendapatan Asli Desa Di
Desa Bungurasih. JEMMA (Journal of
Economic, Management and Accounting), 4(2),
https://doi.org/10.35914/jemma.v4i2.73
Titioka, B., Huliselan, M., Sanduan, A.,
Ralahallo, F., & Siahainenia, A. (2020).
Pengelolaan Keuangan Bumdes Di
Kabupaten Kepulauan Aru. Jurnal
Pengabdian Masyarakat Jamak, 3(1), 197–
Undang-Undang RI Nomor 17 Tahun 2003.
(n.d.). Tentang Keuangan Negara.
Undang Undang Nomor 28 Tahun 2007. (n.d.).
Perubahan Ketiga atas Undang-Undang
Nomor 6 Tahun 1983 Tentang Ketentuan
Umum dan Tata Cara Perpajakan.
Yudha, A., Marlina, T., & Fahmi, A. (2016).
Pelatihan Membuat Laporan Keuangan
dengan Microsoft Excel BUMDes
Pagelaran. Jurnal Pengabdian Kepada
Masyarakat, 1(1), 9–12.
