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This research is motivated by the support of to apply for Halal certification through MIT-18 Post-109 UIN Walisongo Semarang KKN Students. This service aims to help micro, small and medium enterprises in Krajankulon village to apply for Halal certification independently through the Free Halal Certification Program. The activity carried out by MIT-18 Post-109 UIN Walisongo Semarang KKN students lasted for one month starting from July 2024 involving 15 stakeholders. The methods used include lectures, questions and answers, and online registration tutorials in collaboration with Pendampingan Produk Halal (PPH) of the Ministry of Religion of Kendal Regency. The results of this activity show an increase in participants' awareness and understanding of the importance of Halal certification, as well as the acceleration of the business legalization process through an easily accessible and free independent declaration system. This support is expected to increase the value of products and support business sustainability through strong legitimacy. Micro, small and medium enterprises play an important role in the Indonesian economy, especially in Muslim-majority societies where halal products are highly regarded. Halal certification is not only important for consumers, but also makes products more competitive in the market. However, there are still many in Indonesia that have not received halal certification, including in Krajangkulon Village, Kendal Regency. This is due to lack of information, lack of understanding of the certification process, and administrative obstacles such as obtaining a Company Identification Number (NIB). Therefore, this study highlights the importance of intensive support and socialization to increase awareness and understanding of Halal certification in order to support sustainable economic growth and provide assurance to consumers.

Tax is a mandatory contribution paid by taxpayers to the state. The PPh Article 21 e-seminar is one method to provide education and socialization to the public regarding taxes, especially PPh Article 21. Through this e-seminar, it is hoped that public understanding of tax regulations can increase, so that compliance in reporting and paying taxes also increases. However, there are several challenges in implementing the e-seminar, such as limited human resources, access to technology, and digital literacy in the community. However, e-seminar has the advantage of easy access, time flexibility, and the use of attractive technology. By overcoming various challenges and maximizing the advantages it has, e-seminar has the potential to be an effective method to increase public tax awareness and compliance.

This study aims to analyze the effect of tax incentive policies on taxpayer compliance at SMK Muhammadiyah 08 Medan, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. MSMEs have an important role in the national economy, but tax compliance is still a major challenge. The government through the Regulation of the Minister of Finance (PMK) Number 44 / PMK.03 / 2021 provides tax incentives in the form of final Income Tax (PPh) payments PP 23 for MSMEs during the Covid-19 pandemic, with the aim of easing the burden on business actors and increasing tax compliance. However, the implementation of this policy still faces obstacles, such as low taxpayer understanding of tax incentives and the tax digitalization process. This study uses a qualitative descriptive method with data collection through interviews, observations, and analysis of related documents. The focus of the study is directed at the effectiveness of tax incentive policies and the implementation of tax digitalization on increasing MSME taxpayer compliance at SMK Muhammadiyah 08 Medan. The results of the study show that although tax incentives provide significant benefits for taxpayers, many MSME actors have not utilized them optimally due to the lack of socialization and understanding of this policy. In addition, the implementation of tax digitalization helps simplify the process of reporting and paying taxes, but MSMEs still face technical obstacles such as access to technology and digital knowledge. This study concludes that strengthening policy socialization, tax training, and increasing access to technology for MSMEs is needed to support the effectiveness of tax incentives and tax digitalization in increasing taxpayer compliance. These findings can be a basis for the government to improve tax policies that are oriented towards MSMEs.

This research is to determine and analyze the impact of calculating PPh Article 21 for individual taxpayers on income received with deductions based on Government Regulation No. 58 of 2023. This research method uses a quantitative approach. The type of research is quantitative descriptive. The research data used in this research is secondary data in the form of tax reports that use the Tax Effective Rate (TER). And primary data is the result of observations carried out by researchers as support for this research data, such as interviews with individual taxpayers who have been deducted PPh Article 21 on salaries received using TER. The results of the research show that the salary and allowances that Mr. ABC continues to receive, are deducted from the PPh payable in different amounts, where in the December period the payment is smaller, because it has been reduced by the PPh payable which has been deducted in the January to November period. So the impact given to the implementation of Government Regulation No. 58 of 2023 has a positive impact, where the calculation period is greater but in the December period it is smaller.

Basically, income tax itself is an official levy aimed at people who earn income or for the income they receive or obtain from the tax year for the benefit of the state and the interests of society in national and state life as an obligation that must be carried out. In this research, the method used is a literary research method, including the type of library research. Income tax (PPh) is a tax imposed on the income of individuals, companies or other legal entities on income received or earned during the tax year.  

The rules for tax reduction/credit for taxes paid are explained in PPh Article 24. abroad compared to the total PPh payable in Indonesia. Among the tax objects are various forms of foreign income, determined by calculating the Article 24 tax credit which selects the lesser of the maximum international tax credit limit and the tax actually paid abroad. Requesting a foreign tax credit must be paid with a foreign tax payment document. Significant changes reporting foreign income requires updating the tax return. PPh Payment of income tax installments every month of the year is covered in Article 25. The tax clock is running. To apply for foreign tax credits, taxpayers must reduce the amount of tax due. PPh article 25 must be paid. It is owned by the Taxpayer and must be paid by the deadline fifteen months after the end of the Tax Period. the penalty for late payment is a monthly interest rate of 2%. The calculation of Income Tax Article 25 is carried out using the previous year's income minus tax credits, calculated at various rates for certain individual entrepreneur taxpayers as well as corporate taxpayers.

Notaries play an important role in the tax system by being required to report Taxpayer (WP) transactions to the Directorate General of Taxes (DJP). This obligation is regulated in Law Number 28 of 2007 concerning Income Tax (UU PPh) and Minister of Finance Regulation Number 31/PMK.03/2016. The main objective of this reporting is to improve taxpayer compliance, the accuracy of tax data, and the effectiveness of DGT supervision. Notaries are required to report various types of transactions, such as buying and selling land, grants, inheritances, and the granting of power of attorney regarding land and buildings. Reporting is carried out through a Research Certificate (SKP) Format of Proof of Fulfillment of the Obligation to Deposit Income Tax (PPh) Specifically for Notaries/Land Deed Making Officials (PPAT), either online via e-SPT PPh or manually at the Tax Service Office (KPP). Notaries who do not comply may be subject to sanctions, such as written warnings, fines, and even revocation of permits. Implementing this reporting obligation has benefits for notaries, such as increasing credibility and professionalism, streamlining the process of obtaining business permits, and making it easier to make deeds. Factors that influence notary compliance in reporting taxpayer transactions include knowledge and understanding of regulations, awareness and commitment, ease of reporting system, effectiveness of law enforcement, socialization and education, as well as a culture of tax compliance. Efforts to increase notary compliance require synergy from various parties, including the DJP, notary professional organizations, and the government in creating a culture of high tax compliance.

This community service activity (PKM) was carried out with a partner, the manager of Siengkong TapiOK, which is one of the MSME actors in the city of Bogor. The problem faced by partners is apart from worrying about eroding profits when paying taxes, there is also limited knowledge in making tax payments online using the OnlinePajak application. This community service activity aims to increase the knowledge and skills of Siengkong TapiOK managers in paying taxes online. Implementation of PKM activities consists of three stages, namely the preparation, implementation and evaluation stages. Recapitulation analysis shows that the material presented is in accordance with partner needs. The statistical results of the paired sample t-test show that this training has proven to have a positive and significant impact on increasing the knowledge and skills of Siengkong TapiOK managers

The aim of research into income tax articles 22 and 23 is to understand and analyze the financial and fiscal implications of the law on individuals and society as a whole. This research can cover various aspects, such as export and import activities, sales of production results, and how to calculate PPh Article 22 and PPh Article 23. Income Tax Article 22 is the payment of Income Tax in the current year which is collected by the government treasurer, certain agencies and Certain corporate taxpayers. Income Tax Article 23 According to Law Number 36 of 2008 is tax withheld on income received or earned by domestic taxpayers. This research can help identify weaknesses or inconsistencies in the tax system, which can lead to improvements and increased effectiveness. As well as identifying ways to increase community involvement in the tax decision-making process, which can lead to more inclusive and fair tax policies.  

The purpose of the study is to know the calculation, cutting, reporting and recording of PPh article 21 in PT Tri Berkat Bangsa, Semarang. The data  analysis of  this study  was done descriptively by studying, classifying, and analyzing primary data, namely records, reports and other information related to research data on PPh 21 in PT Tri Berkat Bangsa, Semarang. From the analysis on PT Tri Berkat Bangsa, Semarang in conducting PPh 21 calculations against employees remains not in accordance with the 36th tax laws of 2008 which is perfected in law no. 7 of 2021. This happens because of less precise and less following the development of applicable tax information. Thus, the cutting of PPh 21 is not in accordance with the tax law number 36 of 2008 which is perfected in law no. 7 of 2021. For the calculation of PPh 21 against employees is not permanent in accordance with applicable laws. Deposit and reporting of PPh 21 is never too late from the date under law number 36 of 2008 which is refined in law no. 7 of 2021 where the deposit of income tax article 21 of the taxpayer private person is implemented before the next 10 tax period by paying taxes owed on the salary/income earned from the company. As for the reporting before the next 20th tax period.

This research occurs because it is motivated by differences in theory with what happens in the field. As in the Tjiwi Kimia Paper Factory Tbk company and PT Semen Baturaja Tbk company where the profitability value is not in line with the increase in corporate income tax on the company. And at the company PT Unggul Indah Cahya Tbk and PT Ekadharma Internasional Tbk, the large liquidity of the company does not make the corporate income tax on the company increase. As well as in the companies PT Madusari Murni Indah Tbk and PT Sinergi Inti Plastindo Tbk where efficiency in managing operating costs is not in line with the company’s corporate income tax. With the intention of this study aims to see how the relationship of profitability, liquidity and operational cost efficiency to corporate income tax on the company, where corporate income tax is an obligation of the Agency to the government. The research method used in this research is quantitative research. Data is collected by the documentation study method from the company’s financial statements. The type of data used is Secondary Data. Data sourced from audited financial statements published by the company, publicly available capital market data, and additional relevant information from the company’s annual report and IDX database. The results showed that profitability has a positive effect on corporate income tax with a tcount> ttable value of 3.408> 2.028. While liquidity has no effect on corporate income tax with a tcount value < ttable, namely -3,433 < 2,028. Operating cost efficiency has no effect on corporate income tax with a tcount value < ttable, namely -1.810 < 2.028. And simultaneously profitability, liquidity and operational cost efficiency have a simultaneous effect on corporate income tax as evidenced by the value of Fhitung> Ftabel = 17,952> 2,866.

In classical discourse, Islamic governments that have appeared on the stage of history have exemplified the forms of state income and expenditure. This article describes a comparison of fiscal policy, namely in the income and expenditure of the state treasury according to Islamic and conventional government systems and their implementation which has similarities with fiscal policy in Indonesia. The study method used is literature study, the data obtained is compiled, analyzed and concluded to draw conclusions. The results of the study show that fiscal policy has been implemented since the time of the Prophet Muhammad with the emergence of policy instruments that are in accordance with Islamic principles. As for the fiscal policy that has been exemplified in Islamic government, it has been able to be reformulated in accordance with the legal order and culture of the Indonesian people. It's just that the implementation mechanism is different from what has been implemented by Islamic governments, however, the principles and objectives have much in common. As for the fiscal policies of the State of Indonesia which are considered to be adapted from the Islamic government system, namely kharaj with PBB, 'usyr such as customs with PPn and jizyah such as visas with PPh.

This research aims to analyze the application of Income Tax (PPh) on E-Commerce business transactions in Kupang City. This research is a descriptive qualitative research with qualitative research type. The type of data used in this research is qualitative data, while the data sources come from primary data and secondary data. Data analysis was conducted using data analysis techniques based on Miles and Huberman. The results of the research show that the implementation of income tax (PPh) on E-Commerce businesses in the city of Kupang has not gone well because, up to now there is no separation or grouping of E-Commerce taxes and the majority of E-Commerce business actors have not registered their businesses online

Pendampingan Proses Produk Halal (PPH)  merupakan kegiatan yang ditujukan untuk membantu para pelaku Usaha Mikro, Kecil, dan Menengah (UMKM)  dalam kegiatan penguatan manajemen dan pengurusan sertifikasi halal pada program self declare/Sertifikasi Halal Gratis (SEHATI).  Program tersebut merupakan program yang ditawarkan oleh Kementrian Agama (Kemenag) melalui BPJPH, tujuannya sebagai memberikan kemudahan pelaku UMKM untuk memperoleh sertifikasi halal secara gratis, kegiatan  tersebut juga merupakan strategi mengakselasari peningkatan jumlah pelaku UMKM yang mempunyai produk bersertifikasi halal di Indonesia yang diawai Lembaga Pemeriksa Halal.  PPH juga merupakan upaya untuk meningkatkan kepercayaan konsumen dan memperluas  akses pasar  yang lebih luas. Salah satu pelaku UMKM adalah produsen produk jenang ayu Bu Sono melalui program PPH  dan produk yang tersertifikasi halal dapa diakses oleh pasar muslim yang lebih luas dapat dikatakan meningkatkan produktivitasnya melalui kegiatan memperluas pangsar pasarnya. Selain itu pendampingan ini juga membantu UMKM untuk melatih , UMKM dalam pengisian SPJH, mengisi aplikasi si Halal dan menginput data produksi pada aplikasi si Halal, pendamping juga melakukan verifikasi dan validasi pada produk yang akan didaftarkan pada program self declare (SEHATI). Pengabdian ini akan menghasilkan produk Jenang Ayu Bu Sono tersertifikasi halal dan memiliki nilai tambah produk dan terjamin.  

This research aims to evaluate the application of income tax calculations article 21 at the Mardi Wiyata Malang Foundation. This type of research is a case study, the research population is 429 permanent employees of the Mardi Wiyata Malang Foundation. Sample selection using the purposive sampling method selected 19 employees as the research sample. Quantitative descriptive data analysis techniques. The problem in this research is that the calculation, payment and reporting of income tax article 21 of the Mardi Wiyata Malang Foundation is not efficient because it makes deductions for PPh Article 21 that are too large. The proof is that the in-kind allowances provided by the Foundation are included in taxable allowances and there is a deduction for office fees amounting to IDR 10,798,573.00 - which exceeds the maximum limit for deductions for office expenses of IDR 6,000,000 in accordance with the Law on Harmonization of Tax Regulations. The cause of this problem is that the treasurer of the Mardi Wiyata Foundation, especially in the tax sector, does not understand the calculation of PPh Article 21 based on the HPP Law. As a result, Foundation employees experienced losses due to excessively large tax deductions. The results of quantitative descriptive analysis using the calculation of Income Tax Article 21 according to the HPP Law are more efficient.

This study aims to analyze the implementation of Government Regulation Number 23 of 2018 in Klambir Lima Kebun Village, Hamparan Perak District, which focuses on its impact on Micro, Small, and Medium Enterprises (MSMEs). PP Number 23 of 2018 regulates the reduction of the Final Income Tax (PPh) rate for MSMEs from 1% to 0.5% for taxpayers with a turnover of less than IDR 4.8 billion per year. This policy aims to ease the tax burden, simplify calculations, and improve MSME taxpayer compliance, while encouraging the growth of new entrepreneurs. This study uses a qualitative descriptive method with data collected through interviews, observations, and document analysis from MSME actors and village officials. The results of the study indicate that this tax rate reduction policy provides significant benefits for MSME actors in Klambir Lima Kebun Village. Business actors feel helped by the lower tax rate, so they can allocate more resources for business development. However, the level of taxpayer understanding of this regulation still varies. Most MSME actors do not fully understand the procedures for reporting and paying taxes in accordance with this policy, so they need further guidance and socialization from the government. This study concludes that the success of implementing PP Number 23 of 2018 at the village level is highly dependent on educational and mentoring efforts for MSME actors. This finding provides insight for the government in designing tax policies that are more inclusive and responsive to the needs of MSMEs.

This research aims to analyze tax planning using the depreciation method to calculate corporate income tax article 17 as an effort to minimize the tax burden. The data analysis technique used in the research is quantitative descriptive. The data source used in this research is primary data. This research was conducted at PT. Bisma Indo Raya which is located on Jl. East Gayungsari No.16 Surabaya (Behind the PKB Building). The results of this discussion show that the total profit before tax before tax planning from depreciation is Rp. 1,030,470,668, with corporate income tax article 17 amounting to Rp. 226,703,547, resulting in a profit after tax of Rp. 803,767,121. While the calculation of profit after tax planning because there is a correction of depreciation costs using the straight line method, the total profit before tax after tax planning from straight line method depreciation is Rp. 609,820,542 with corporate income tax article 17 of the company amounting to Rp. 134,158,319, so obtained profit after tax amounting to Rp. 475,652,223. Calculating the profit after planning tax due to correction of depreciation costs using the declining balance method, the total profit before tax after tax planning from depreciation is Rp. 486,588,810 with corporate income tax article 17 of Rp. 107,049539, so that the profit after tax is Rp. 379,539,272. So the difference in efficiency of paying income tax if using the straight line depreciation method is Rp. 92,545,228, whereas if using the decreasing balance depreciation method it is Rp. 119,654,009. So the declining balance is smore effective to use because it can provide greater tax reduction efficiency to the company.

To find out whether the fiscal correction made by PT Yoezhadassah is in accordance with the applicable tax law and to find out the effect of fiscal corrections made on commercial financial statements on Corporate Income Tax payable at PT Yoezhadassah. The type of research used is qualitative using the exploration method, which is to describe a situation about to get saturated answers regarding fiscal corrections on commercial reports and the preparation of fiscal financial statements and the calculation of Corporate Income Tax at PT Yoezhadassah. Data obtained by researchers through in-depth interviews as well as documentation and observation studies. The results showed that the fiscal correction of the 2021 financial statements of PT Yoezhadassah was carried out through a negative fiscal correction of income of IDR 38,226,905,190 and expenses of IDR 39,661,451,100 on the company's income statement so that the company, which initially according to the commercial income statement, suffered a pre-tax loss of IDR 1,343,629,518 on the fiscal financial statements, resulted in a pre-tax profit of IDR 103,198,00. Corporation income tax payable by PT Yoezhadassah in 2021 is calculated based on profit from non-final income, namely income from transportation minus costs related to transportation. Corporate income tax payable in 2021 of PT Yoezhadassah after fiscal correction is IDR 21,287,761. PT Yoezhadassah in making fiscal corrections to income and expenses is in accordance with applicable tax laws. Based on the results of existing research, the advice that can be given to PT. Yoezhadassah is that as a taxpayer who earns income subject to final and non-final tax, it is advisable to make separate financial statements for final and non-final income so that the tax calculation can be done correctly. PT Yoezhadassah continues to pay attention to the recognition of costs and revenues that are final and non-final.

Income Tax Article 21 is a tax imposed on the income of taxpayers. The purpose of this study is to analyze the application of the calculation, withholding, and reporting of Income Tax Article 21 derived from PT ASKRINDO Surabaya Branch. Income Tax Article 21 plays an important role in the context of taxation, especially in regulating the imposition of taxes on employee income obtained from the company. This research is motivated by efforts to avoid additional costs due to errors and delays in calculating, withholding, or reporting employee tax payments in accordance with Income Tax Article 21. The research method used in this study uses a descriptive method with a qualitative approach. The data sources used in this research are primary data and secondary data. The data was obtained by means of observation, interviews and documentation with informants from PT ASKRINDO Surabaya Branch. This research produces a conclusion that shows taxpayer compliance with Income Tax Article 21 is supported by the company's tax payment system. PT. ASKRINDO Surabaya Branch in the implementation of the calculation, withholding and reporting of Income Tax (PPh) Article 21 is in accordance with the current law.

The government passed Law on Harmonization of Tax Regulations no. 7 of 2021 In an effort to restore economic stability after the pandemic. In this provision, there are six changes regulated, one of which is regarding changes to the income tax rate in article 21. These changes in rates have been adjusted to reflect the conditions of society when facing the Covid-19 pandemic. The aim of this research is to analyze changes before and after the implementation of the Law on Harmonization of Tax Regulations in all Pizza Hut Branches in Kediri City. The method used in this research is descriptive quantitative with data collection techniques through observation and interviews. The results of the research show that the Take Home Pay of employees at Pizza Hut Restaurant according to the Law on Harmonization of Tax Regulations is IDR 154,555,773 and according to the Income Tax Law it is IDR 154,015,439. Meanwhile, at Pizza Hut Delivery Branch 2, the total employee take home pay according to the Law on Harmonization of Tax Regulations is IDR 119,712,095 and according to the Income Tax Law it is IDR 119,374,160. Take Home Pay for permanent employees with PKP below IDR 50,000,000 does not change because it is still within one layer of the tax rate. It is hoped that this research can contribute to companies in optimizing employee income tax calculations so that they can increase employee take home pay.