DAMPAK RELAKSASI PPh UMKM DI MASA PANDEMI COVID-19

S. Mulyani, Victor Siagian, Henik Hari Astuti, Aris Riantori Faisal, G. Fitria
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引用次数: 3

Abstract

Community Service Activities are one part of the Tri Dharma of Higher Education which is carried out as a form of direct contribution of academics in this case the Faculty of Economics and Business, Trisakti University (FEB Usakti) to the community. The purpose of this activity is to provide training on: i) review of tax incentives for MSME actors provided by the Indonesian government in accordance with the Regulation of the Minister of Finance; ii) tax administration application training to obtain tax incentives; and iii) training on reporting procedures for tax incentives that have been received by MSME actors. On this occasion the FEB Usakti team had the opportunity to collaborate with PD Pasar Jaya, market unit of Santa as a partner, to socialize tax incentives for Micro, Small and Medium Enterprises (MSMEs) during the COVID-19 pandemic. This pandemic has caused a decline in the performance of MSMEs which then resulted in a very significant decrease in MSME income. The Indonesian government through the Ministry of Finance made a relaxation policy in the form of tax incentives for taxpayers affected by the 2019 corona virus disease pandemic. The Indonesian Ministry of Finance then issued a Minister of Finance Regulation number 44/pmk.03/2020, the last with PMK number 82/PMK.03/2021, one of which provides relaxation for PPh payments to MSME actors. Many MSME business actors do not know about this tax facility. For MSME actors who are subject to Final Income Tax based on Government Regulation Number 23 of 2018, due to the impact of the COVID-19 pandemic, the income tax is borne by the government. The PPh period borne by the government starts in April 2020 and has been extended several times. When the training was held, which was February 24, 2021, the government-paid PPh facilities were still valid and extended until December 31, 2021. This training can increase the understanding of MSME actors towards the tax facilities provided by the government, so that they will take advantage of this facility.
在COVID-19大流行期间,UMKM PPh放松的影响
社区服务活动是高等教育三法的一部分,是学者对社区直接贡献的一种形式,在这种情况下,Trisakti大学经济与商业学院(FEB Usakti)。这项活动的目的是提供以下方面的培训:i)审查印尼政府根据财政部长条例为中小微企业提供的税收优惠;二)税务管理应用培训,获得税收优惠;(三)对中小微企业行为者收到的税收优惠的报告程序进行培训。借此机会,FEB Usakti团队有机会与Santa的市场部门PD Pasar Jaya合作,在2019冠状病毒病大流行期间为中小微企业(MSMEs)提供社会税收优惠。这一流行病导致中小微企业业绩下降,进而导致中小微企业收入大幅减少。印尼政府通过财政部以税收优惠的形式,对受2019年冠状病毒病大流行影响的纳税人采取了放松政策。印尼财政部随后发布了第44/pmk号财政部长条例。2020年3月,最后一个PMK号为82/PMK。3/2021,其中一项规定放宽对中小微企业参与者的PPh支付。许多中小微企业不知道这个税收优惠。对于根据2018年第23号政府法规缴纳最终所得税的中小微企业行为者,由于COVID-19大流行的影响,所得税由政府承担。由政府承担的PPh期限从2020年4月开始,已经多次延长。培训举行时,即2021年2月24日,政府支付的PPh设施仍然有效,并延长至2021年12月31日。这种培训可以增加中小微企业行为者对政府提供的税收优惠的了解,使他们能够充分利用这一优惠。
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