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Taxes are a very important source for a sector of state revenue. To further increase revenue in the tax sector, several improvements have been made. In this research, the researcher tries to discuss the above problems related to "The Influence of Sales Tax VAT and PPnBM on Commercial Profits and Fiscal Profits of UD Gemah Ripah". The research model used in this research is associative research, namely to look at the influence of Fiscal Profit on VAT and PPnBM. This research was carried out at UD Gemah Ripah which is located on Jl. Padang Padi No.13, Kaliombo, Kec. Kota, Kediri City, East Java 64126. After conducting tests and calculations, it was found that UD Gemah Ripah's income tax in 2020 was IDR. 484,044,806.88, in 2021 it is IDR. 1,005,309,943.19, and in 2022 it will be IDR. 563,112,212.29. According to the data obtained, it was also found that PPn and PPnBM were not included in the requirements for calculating corporate PPh from UD Gemah Ripah, corporate PPh from UD Gemah Ripah only calculated from turnover and net profit before PPh. And also from several of these calculations, it was found that the PPn and PPnBM that must be paid are not necessarily directly proportional to the net profit of UD Gemah Ripah.

PT. xxx is a company that operates in the business of processing wood in the form of logs into layers that are ready to be marketed. The purpose of this research is to determine employee Take Home Pay after receiving incidental income in the form of overtime pay and bonuses. The sampling technique in this research used the Non-Probability Sampling technique. Data collection was carried out using interviews and documentation methods.The research results show that determining bonuses using the TOPSIS method is different from before the TOPSIS method was used. With this, the Take Home Pay that employees receive before implementing TOPSIS is very different from after implementing the TOPSIS method.

. The purpose of this study is to determine the calculation of income tax (PPh 4 paragraph 2 and PPh Article 23) on construction services at CV. Pratama Karya Mandiri. Data collection techniques are obtained through a descriptive approach which aims to find out the problem being solved so that an overview of the problem being studied is obtained. Using data in the form of gross income recapitulation, the type of research used is qualitative research. This qualitative research is conducted on scientific objects that develop, and are not manipulated by researchers and the dynamics of these objects are not affected by the presence of researchers.The results of this study indicate that the taxation calculations carried out by CV. Pratama Karya Mandiri related to Income Tax on construction services is in accordance with the latest tax regulations, especially in terms of tax rates.  

The research objective is to analyze the calculation of Article 21 Income Tax after the implementation of the HPP Law no. 7 of 2021 concerning changes to tax rates for employees who receive overtime pay as an additional income and calculating PPh using the Gross method and the Gross Up method. The sampling technique used Total Sampling, namely as many as 50 employees of the Ngadiredjo Sugar Factory who received overtime pay. The results of this study are that changes in tax rates and overtime pay also affect income taxes, such as new regulations causing employee taxes payable to be lower than the old regulations, tax payable per year is Rp.4,451,051.44 for taxes payable per month is Rp. 370,920.95 while in the new regulations in the HPP Law No. 7 for tax payable per year of Rp.3,451,051.44 and for tax payable per month of Rp.287,587.62. In determining the if method, use the Gross Up Method. The payable tax that must be paid by employees is Rp. 278,050.15 per month, whereas if the company uses the Gross Up Method, the tax payable per year is Rp. 13,743,899.44 and Rp. 1,145,324.95 for the monthly tax payable. Based on these data, the Gross Method will be more profitable for companies because the employees themselves will pay the tax owed on their income so that the company will also not bear the tax burden on employees and can save expenses on tax expenses.

Based on the results of measuring PPH consumption for the City of Surakarta in 2020, the PPH score was 90.8 with a total energy consumption of 2,031 Kcal/capita/day. This figure illustrates that the Energy consumption of Surakarta City residents has reached 94.5% of the ideal Energy Adequacy Rate (AKE) of 2,150 Kcal/capita/day. Meanwhile, from the PPH Availability of Surakarta City, a score of 91.9 was obtained with a total energy availability of 2,481 Kcal/capita/day. Judging from these two figures, in terms of quantity and quality in general, the food consumption of Surakarta City residents is close to ideal, so it is expected that the status of the Surakarta City community as a whole is in good condition. Then from the availability side, an overview of the various food ingredients available in Surakarta City has reached 103% of the Availability Energy Adequacy Rate (AKE) of 2,310 Kcal/capita/day.

Pengabdian kepada masyarakat ini bertujuan untuk memberi pelatihan kepada siswa-siswi SMK untuk memperdalam pemahaman dan menambah wawasan mengenai perpajakan sehingga bisa menambah keterampilan yang dimiliki. Program dari SMK adalah mempersiapkan calon lulusan yang siap untuk bekerja. Namun lulusan SMK masih menjadi penyumbang angka pengangguran tertinggi. Tim pengabdian kami memilih SMKN 1 Pemalang sebagai lokasi pelatihan yang dilaksanakan pada 06 November 2021 sampai dengan 11 Desember 2021, yang akan dibagi menjadi enam kali pertemuan setiap hari Sabtu. Metode yang dilakukan yaitu pelatihan dengan tiga tahap. Tahap yang pertama adalah persiapan, tahap selanjutnya pelatihan dan tahap yang terakhir adalah evaluasi. Hasil yang diperoleh dari pelatihan ini yaitu memperdalam pengetahuan mengenai perpajakan dan bisa mempraktikannya langsung melalui soal kasus yang diberikan. Pelatihan ini akan menambah keterampilan mengenai perpajakan yang nantinya bisa digunakan dalam dunia kerja.

This study aimed to examine the influence of service quality, tax knowledge, tax sanctions, and taxpayer environment on taxpayer compliance at Regional Office of Pemalang District. The total population of  Civil Servantswas 9.962, the samples used in this study were 100 people. The analysis method used multiple linier regresion. According to classic assumtion test, it showed that the data valid and reliable. The result of t distribution showed service quality had t value 3,129 and more than t table (>1,985), therefore service quality had positive and significant influenceon taxpayer compliance. The result of t distribution showed tax knowledge had t value 2,891 and more than t table (>1,985), therefore tax knowledge had positive and significant influenceon taxpayer compliance. The result of t distribution showed tax sanctions had t value 2,731 and more than t table (>1,985), therefore tax sanctions had positive and significant influenceon taxpayer compliance. The result of t distribution showed taxpayer environment had t value -0,376 and less than t table (<1,985), therefore taxpayer environment didn’t influence taxpayer compliance.

The expected goal of this community service is that UMKM are able to understand the basics and regulations of taxation on UMKM so that UMKM business actors are able to fulfill their tax obligations. On the basis of the problems that occur with partners, this PKM program needs to be carried out by providing socialization regarding the existence of PP No. 23 of 2018 for MSMEs that have a turnover of below Rp. 4.8 billion in a year with a 0.5% tariff and only valid for 7 (seven) years. for private person and 3 years for UMKM entities. The method used is discussion and lecture. The service activities carried out by the PKM Team with the lecture and discussion methods have been able to add insight, motivation and understanding about the UMKM Final PPh in the future. UMKM actors are also expected to be disciplined and timely in reporting and paying and in accordance with applicable standards. And also with the UMKM tax incentives during the Covid 19 Pandemic, UMKM actors are expected to be able to use these incentives.