Research Article
Guidance on Aspects of Taxation and Filling of Annual Personal Tax Returns at SMEs, Mengwi Sub-district, Badung
@INPROCEEDINGS{10.4108/eai.13-12-2019.2299058, author={IIDAM Manik Sastri and Luh Kade Datrini and I Gst Agung Prama Yoga and Ketut Sudarmini and Ni Nym Rusmiati}, title={Guidance on Aspects of Taxation and Filling of Annual Personal Tax Returns at SMEs, Mengwi Sub-district, Badung}, proceedings={Proceedings of the 2nd Warmadewa Research and Development Seminar (WARDS), 27 June 2019, Denpasar-Bali, Indonesia}, publisher={EAI}, proceedings_a={WARDS}, year={2020}, month={8}, keywords={npwp community}, doi={10.4108/eai.13-12-2019.2299058} }- IIDAM Manik Sastri
Luh Kade Datrini
I Gst Agung Prama Yoga
Ketut Sudarmini
Ni Nym Rusmiati
Year: 2020
Guidance on Aspects of Taxation and Filling of Annual Personal Tax Returns at SMEs, Mengwi Sub-district, Badung
WARDS
EAI
DOI: 10.4108/eai.13-12-2019.2299058
Abstract
Micro Small and Medium Enterprises as well as Professional members with Taxpayer Identification Number (NPWP) in Mengwi Sub-district do not know the obligations that need to be carried out related to the NPWP ownership. Therefore the community service in Mengwi Sub-district is a form of concern for taxpayers because public awareness is a form of concern for financing national development through tax payments. Tax is the biggest and only source of state revenuein Mengwi, therefore, the government especially the Director General of Taxes provides annual tax return reports which is a measure of its compliance. The more complete the tax, the better its level of compliance, and the easier it is to educate the public in helping to finance the country. This form of community service conducted by Warmadewa University has the ability to help both parties in reducing the burden of taxpayers and assisting DGT in increasing compliance.