Tax Education According to the Latest Regulations for Vocational High School Taxation Teachers in West Sumatra:

Fefri Indra Arza; Vita Fitria Sari; Charoline Cheisviyanny; Dewi Pebriyani; Fitria Ridhaningsih

doi:10.35877/454RI.mattawang3064

Fefri Indra Arza Universitas Negeri Padang (ID)
Vita Fitria Sari Department of Accounting, Universitas Negeri Padang, Indonesia (ID)
Charoline Cheisviyanny Department of Accounting, Universitas Negeri Padang, Indonesia (ID)
Dewi Pebriyani Department of Accounting, Universitas Negeri Padang, Indonesia (ID)
Fitria Ridhaningsih Department of Management, Universitas Negeri Padang, Indonesia (ID)

https://doi.org/10.35877/454RI.mattawang3064

Keywords: Income Tax Article 21, Tax Education, Tax Ratio, Tax Regulation.

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Abstract

In last 10 years tax compliance ratio in Indonesia continues to increase as well as the realization of tax revenues which have been able to exceed the target in the last 2 years. However, the tax ratio is still relatively low and homework for the government. One of the factors that influences the tax ratio is the level of tax compliance, which can be improved through a tax education program. In this activity, the target for tax education are members of the MGMP Accounting and Banking in West Sumatra Province who teach taxation subjects. The material that will be provided is the latest taxation regulations, namely income tax article 21 which will be effective from January 1, 2024 and the Core Tax Administration System (CTAS) which will be effective in July 2024. This community service has succeeded in increasing participants' understanding in calculating income tax article 21 according to the latest regulations, and is expected to be used as a reference in revising teaching materials for taxation subjects.

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Tax Education According to the Latest Regulations for Vocational High School Taxation Teachers in West Sumatra

Edukasi Pajak Sesuai Aturan Terbaru bagi Guru Perpajakan Sekolah Menengah Kejuruan di Sumatera Barat

Abstract

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