Optimalisasi Pemahaman Pph Pasal 21 Terkait TER Di Kantor Akuntan Publik
Keywords:
PPh 21 Income Tax, Effective Rate (TER), Public Accounting Firm (KAP)Abstract
ABSTRACT
This Community Service Activity (PKM) carries the theme Optimizing Understanding of Article 21 Income Tax Related to TER at Public Accounting Firms: Assistance and Practical Training. The goal is to enhance the understanding and skills of staff at Public Accounting Firms (KAP) regarding Article 21 Income Tax (PPh) and the implementation of the Effective Rate (TER) scheme.This activity included outreach, technical training, and relevant case simulations to help KAP staff understand the latest regulations and apply them in tax calculations and the completion of Article 21 Income Tax Returns (SPT). The results of the activity showed a significant improvement in participants' understanding of Article 21 Income Tax and the TER scheme. This improvement was demonstrated by post-test results indicating a 90% increase in understanding compared to the pre-test.Additionally, participants successfully improved their practical skills in calculating tax liabilities and filling out tax returns, with 95% of them able to complete the simulation without significant errors. Participant enthusiasm was also very high, as shown by their active engagement during Q&A sessions and discussions throughout the training. This indicates that the material presented was relevant and aligned with their needs.With this training, it is expected that KAP staff will be able to provide better and more accurate tax services to clients, and help them comply with their tax obligations more effectively.
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