Open AccessBasic Tax Training to Improve Compliance of Fish Farmer Taxpayers in Jampang Village, Bogor [Pelatihan Dasar Perpajakan Untuk Meningkatkan Kepatuhan Wajib Pajak pada Petani Ikan Desa Jampang, Bogor]
Author(s) -
Wiwit Irawati,
Sri Nitta Crissiana Wirya Atmaja,
Nur Asmilia,
Rakhmawati Oktaviana,
Listya Sugiyarti
Publication year - 2019
Publication title -
proceeding of community development
Language(s) - English
Resource type - Journals
ISSN - 2615-2924
DOI - 10.30874/comdev.2018.257
Subject(s) - livelihood , revenue , business , fish <actinopterygii> , tax revenue , agricultural science , agricultural economics , agriculture , public economics , economics , fishery , accounting , ecology , biology
Compliance with taxpayers is important for optimal state revenue.. Jampang Village, located in Bogor Regency, is a village with the potential of residents, mostly in the form of fish farmers who already have market share and communities. The livelihood of most residents is the cultivation of freshwater fish. With a community education background that is mostly only up to high school, fulfilling tax obligations is one thing that is quite difficult. The lecturers of the Pamulang University S1 study program facilitate the provision of basic tax training with the aim of fostering awareness and willingness of farmers to contribute as tax-compliant citizens. The training provided for three days also aims to have the ability to simply calculate personal income tax and UMKM final taxes. The basic tax training was given to 75 participants by lecturing, discussion and question and answer. The material provided in addition to General Taxation Provisions, Personal Income Tax and Income Tax for MSMEs.