28 Maret 2024. Denpasar, dewatanews.com - Indonesia has 3 taxation systems including Self Assessment System, Official Assessment System and Withholding Assessment System. Value Added Tax (PPN) and Income Tax (PPh) are types of taxes that use the Self Assessment System. Self assessment is a tax collection system that gives trust and responsibility to Taxpayers to take the initiative to register themselves to obtain a Taxpayer Identification Number (NPWP) and take care of all their tax affairs independently. Starting from calculating, paying and reporting the annual tax return (SPT) themselves.
Reporting of the Annual SPT for personal income tax (PPh OP) must be done every year by Taxpayers who have met the objective and subjective requirements until the end of March. While for Corporate Taxpayers, it must be done before the end of April. Further regulations regarding SPT Reporting have been mandated in the General Provisions and Tax Procedures Law (KUP) Article 3, where every taxpayer is required to fill out the SPT correctly, clearly and completely, and for the annual PPh OP SPT, it must be submitted no later than 3 months after the tax year ends (WP OP) or no later than 4 months after the tax year ends (WP Badan).
Gerakan Wanita Sejahtera is a non-political women's organization that has a vision of increasing women's empowerment, whose members are women who have careers in government offices, private offices, entrepreneurs or manage households. Warmadewa University through the Directorate of Research and Community Service collaborates with GWS Kota Denpasar to socialize and provide tax assistance with the theme "Smart Women Obey Taxes" which was held at the Prima Medika Hospital in Denpasar on Thursday, March 28, 2024.
This event was carried out by the service team I Gusti Agung Prama Yoga, S.E., M.Sc., BKP., I Wayan Chandra Adyatma, S.E., M.Sc., I Putu Gede Satria Wiraharja, S.Tr., Par., M.Sc. The event included a series of socialization of individual tax obligations, ecotourism business opportunities, and assistance in reporting individual taxes. The hope is that women will be smarter in complying with tax regulations, understand the regulations and can disseminate important information related to taxes to their surroundings.
In addition, the event was also attended by the Dean of the Vocational Faculty Dr. Ir. I Wayan Parwata, MT,. IPU,. ASEAN,. Eng, and Head of Tax Accounting Study Program Riza Edwindra, SE., SH., M.Sc., Ak., CA, A-CPA, CPA (Aust), BKP. Not only providing socialization and discussion about taxation, but the community service team consisting of Lecturers and Students Ayu Candra Apsari Dewi, I Putu Wiadi Prayogi, Antonius Juliogen Rangga also provided assistance in reporting PPh OP and provided consultation (accompanied by certified tax consultants/Lecturers) and helped report annual personal tax obligations and NIK - NPWP matching.
Tax is a mandatory contribution by Taxpayers for national development. Women must now be sensitive to developments in the era, educated and willing to learn. Women must be intelligent, because the world is too harsh if they only rely on beauty. Our taxes, for us. Wisely fulfilling tax obligations, then the development of the country will continue to grow. Warmadewa University advances the country from Education and implements the tri dharma of higher education to prepare quality human resources, with an ecotourism perspective, and global competitiveness.