The Warmadewa University Community Partnership Program (PKM Unwar) provides taxation aspect training to treasurers in Bangli Regency. The Head of Community Service, I Gusti Agung Prama Yoga, Saturday, June 12, 2021 explained that training for treasurers of the Regional Government (Pemda) is very crucial to avoid errors in tax deductions. Agung Prama said that many new tax regulations were issued by the government during the Covid-19 pandemic, to provide relief to people who were affected by the pandemic. "During the Covid-19 pandemic, it has brought major changes to the structure of the economy and taxation," he said. Furthermore, it was said that the main function of tax is as a source of state finance, but if the situation has changed, then the function of tax also shifts to a regulatory function in the economic and social fields. "During the Covid-19 pandemic, the government can no longer rely on taxes as its main source of income.
Due to the slumping economic conditions, many entrepreneurs are unable to pay taxes, and not a few businesses have gone bankrupt," he explained accompanied by members of the PKM team, Desak Rurik Pradnya Paramitha Nida and Anak Agung Sagung Laksmi Dewi. The lecturer at the Faculty of Economics and Business, Unwar, said that the condition was confusing for treasurers in making deductions. "During this pandemic, the government issued many Government Regulations in connection with stimulating the economic growth of the community. Starting from PP23, 44,86,110 and 143/KMK.03/2020, all of which were intended so that taxpayers feel relieved of their tax obligations," he said.
However, on the other hand, it is said that the government's intention to lighten the burden on taxpayers will actually result in a burden if the treatment from tax withholding and collecting parties is not in accordance with what the government expects. The Regional Government Treasurer has the function of withholding and collecting taxes on Income Tax (PPh) 22, PPh 23 and VAT to partners. However, during this pandemic, the government provides incentives for entrepreneurs who sell goods related to the provision of facilities and infrastructure for handling Covid-19."For treasurers who do not know the rules tend not to dare to exempt from deductions, then the treasurer will deduct and collect PPh and PPN from partners as usual.
This is where the losses suffered by partners, so it is necessary to provide training to update knowledge and procedures for deductions and collections," he said. For information, PP 23 of 2018 regulates the final Income Tax (PPh) rate at a rate of 0.5 percent of gross turnover. Which may be imposed on the Small and Medium Enterprises (SMEs) group. Then the government provides relief for Medium Enterprises class Taxpayers to be able to enjoy the 0.5% Final PPh rate facility according to PP No. 23 of 2018 with the applicable terms and conditions. Then during the Covid-19 pandemic, a number of tax regulations that provide tax relief and incentives were also issued by the government. Starting from the Regulation of the Minister of Finance number 44/ PMK.03/2020 which regulates tax incentives for taxpayers affected by the Covid-19 pandemic. Then there is the Regulation of the Minister of Finance number 86/PMK.03/2020 which regulates the handling of the impact of the Covid-19 pandemic, it is necessary to expand the sectors that will be given the necessary tax incentives during the national economic recovery period by providing easier utilization of wider incentives.
