BIMBINGAN TEKNIS PELAKSANAAN KEWAJIBAN PERPAJAKAN BENDAHARA DESA DI KECAMATAN KAMPA KABUPATEN KAMPAR
DOI:
https://doi.org/10.35446/diklatreview.v9i1.1996Keywords:
Tax Obligations, Village Treasurer, Village Fund, With holding and Collection of TaxAbstract
This community service activity is one of the requirements for fulfilling higher education's tri dharma. The purpose of this community service activity is to provide training and guidance on how to fulfil the village treasurer's tax obligations, starting from registering to obtain an NPWP, deducting and/or collecting taxes, depositing taxes into the state treasury, submitting tax returns, and providing with holding evidence to the party who is deducted or collected in Kampa District, Kampar Regency. The service team, which consists of academics and students from the Faculty of Economics and Business at the University of Riau, delivers the information via technical advice or training methods, followed by participant evaluations to check their understanding before and after each session. The service activities resulted in a significant increase in participants' comprehension and implementation of their tax duties. This activity project is designed to assist village treasurers in carrying out their tax obligations more effectively, potentially increasing state revenue in the tax sector.
References
Andriana, N. (2020). Kepatuhan Bendahara Desa Dalam Memenuhi Kewajiban Perpajakan Dalam Perspektif Teori Planned Behavior. Jurnal Pajak Indonesia (Indonesian Tax Review), 3(2), 20–28. https://doi.org/10.31092/jpi.v3i2.737
Aribowo, I., & Usman, F. (2018). Pelaksanaan Kewajiban Perpajakan Bendahara Desa Dan Edukasi Perpajakan Usia Dini Di Desa Pangadegan Kecamatan Pasar Kemis Kabupaten Tangerang. Sembadha 2018, 01(01), 183–187.
Indrianasari, N. T. (2018). Implementasi Perpajakan Dalam Penggunaan Dana Desa Tahun 2016 (Studi Pada Desa Kutorenom Kecamatan Sukodono). ASSETS (Jurnal Ilmiah Ilmu Akuntansi, Keuangan, Dan Pajak), 2(2),21–28. https://doi.org/10.30741/assets.v2i2.267
Presiden RI. (2014). Peraturan Pemerintah Nomor 43 Tahun 2014 tentang Pelaksanaan Undang-Undang Nomor 6
Tahun 2014 tentang Desa.
Soleh, C., & Rochmansjah, H. (2014). Pengelolaan Keuangan Desa. Fokusmedia.
Srirejeki, K. (2015). Tata Kelola Desa. Jurnal Akuntansi Dan Bisnis,15(1), 33–37.
Undang-Undang RI. (2021). Undang- Undang RI Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan.
Undang - Undang RI. (2009). Undang- Undang Republik Indonesia Nomor 16 Tahun 2009 Tentang Ketentuan Umum dan Tata Cara Perpajakan.
Undang - Undang RI. (2014). Undang – Undang Republik Indonesia Nomor 6 Tahun 2014 Tentang Desa
Published
Versions
- 2025-04-27 (2)
- 2025-04-27 (1)
