Lecturers from the Accounting Study Program, Faculty of Economics and Business (FEB) at Widyatama University (UTama) in the odd semester of the 2021-2022 academic year have carried out Community Service (Abdimas).
They disseminated information about the new law, Law Number 7 of 2021, concerning the harmonization of taxation regulations, to micro, small and medium enterprises (MSMEs), business people in companies, academics and others.
In this activity, the UTama Accounting Program collaborated with the Bandung Cibeunying Tax Office, held on December 7, 2021, online.
Yati Mulyati, SE., M.Ak., Ak , CA., Secretary of the D-3 UTama Accounting Study Program, explained that Abdimas is a routine program of the UTama lecturer cluster.
“In one semester, we must carry out at least one Abdimas program. Coincidentally, our cluster is about taxation. There is an issue that has just been launched by the DPJ, namely Law No. 7 of 2021, which was launched at the end of October and then socialized in mid-November 2021,” said Yati recently.
Given this issue, the party was interested in conveying this information to the general public. The party invited Rosina Dwi Rahadiani, S.E., (KPP Pratama Bandung Cibeunying) and Herry Prapto, S.E., (KPP Pratama Bandung Cibeunying) as guest speakers. Moderated by Dr. Radhi Abdul Halim, R, S.E., M.M., Ak., CA., BKP., CSRA., (UTama Lecturer).
“Because tax reform is happening very quickly. Starting from the 2007 KUP law, then the 2020 Job Creation law, and now the new Law No. 7 of 2021 on tax system harmonization has been issued. Therefore, it is necessary to educate the public about the issuance of these new laws. Moreover, this law will generally take effect starting in 2022, which may only be a matter of days away,” said Yati.
In the Accounting Study Program’s Community Service Program, the participants consisted of micro, small and medium enterprises in Coblong District, Bandung City, accounting staff, business people in corporate institutions, academics, consultants and others.
Meanwhile, Citra Mariana, S.Pd., M.Ak., Chair of the Community Service Cluster, said that participants provided a lot of feedback. Among other things, they asked about the latest regulations regarding income tax and VAT. In addition, there were also questions about the Voluntary Disclosure Program (PPS) and how it works. This includes MSMEs with an annual turnover of Rp 500 million being exempt from tax.
“This means how the treatment will be applied, which we will be able to calculate based on this law. This also applies to the VAT that will come into effect later. There are approximately six main topics in this law, which were presented on that occasion, starting from KUP (Tax Administration Law) and excise tax,” said Citra.
Citra said that this information had been conveyed well, providing added value for the participants.
Citra also revealed that while waiting for the PMK regulation to be issued in this law, MSME players had already been given technical guidance on how to calculate the VAT exemption.
The following is the Abdimas Cluster team for the Accounting Study Program, namely Chair Citra Mariana, S.Pd., M.Ak. with members: Dr. Dyah Purnamasari, SE, M.Si., Ak., CA Dr. Radhi Abdul Halim R., S.E., M.M., Ak., C.A., BKP., CSRA., Diah Andari, SE., M.Acc, Ak., CA., Hafied Noor Bagja, S.H., M.Kn., Yati Mulyati, SE, M.Ak., Ak., CA., and Yoga Tantular Rachman, S.E., M.Si.
(Source: majalahsora.com)
