PELATIHAN KEWAJIBAN PERPAJAKAN WAJIB PAJAK ORANG PRIBADI USAHAWAN BAGI PELAKU UMKM
Kata Kunci:PP 23 years 2018, MSME, income tax article 21
Tax is the prima source of the country's income. Therefore, it is an obligation for every taxpayer to perform the fulfillment of the proper tax is to pay the tax in time. One of the taxpayer society is the perpetrators of micro, small and medium enterprises (MSMES) countries. The role of MSMES is very large against state revenues. This can be seen from the number of SMES actors in Indonesia. More and more MSMES, state income from tax sector, especially income tax will be increased. But in fact, there are still many MSME actors who do not understand the tax obligations in accordance with existing tax regulations. The amount of income tax paid does not match the amount of gross income obtained. To improve tax knowledge on income tax article 21, PP 23 year 2018 and tax obligation, it is necessary to provide education to SMES. This form of education can be socialization, training and mentoring. With this education, SMES are expected to make calculations, deposits and reporting of taxation obligations correctly.