SOSIALISASI DAN PELATIHAN PENGISIAN SURAT PEMBERITAHUAN TAHUNAN (SPT) PAJAK PENGHASILAN ORANG PRIBADI PADA PT. FAJAR BANGUN RAHARJA SURAKARTA

The aim of this community service activity is to increase participants' understanding and skills regarding fulfilling their tax obligations regarding personal income tax. This is driven by the fact in partner companies that employees and management need an updated understanding of taxation, especially as tax regulations change. So, socialization efforts and providing training regarding how to calculate, fill out and report WPOP SPTs, including new provisions or issues related to taxation, are very necessary. The targets for this community service activity are all staff and management of PT. Fajar Bangun Raharja Surakarta. The target audience is subjects who already have a fixed salary every month from the company and usually have tax deducted at once by the company treasurer, so subjects rarely fill out SPT. Apart from receiving a salary every month, subjects also usually have assets that may not have been reported in taxes. The implementation of community service activities generally runs smoothly with support, especially from the management of PT. Fajar Bangun Raharja, Surakarta. There were 20 training participants who attended. The implementation of the activity was interactive, marked by more than 50% of participants actively asking questions and giving their opinions, while also hoping that there would be further training to update their understanding of taxation. Community Service implementers assist participants in filling out e-SPT using the e-filling system. Some participants faced difficulties because they were not used to using computers and were still unsure about carrying out various options on the system. Apart from that, even though the participants had brought proof of tax deductions, they still had difficulty entering numbers or amounts into the system. The obstacles faced in this service include: (1) determining the net income that should be taxed; (2) determine the assets included in the SPT reporting; and (3) technical obstacles, namely the process of filling out the SPT using the ...