Socialization and Guidance on Filing Annual PPh 21 Tax Returns at Universitas Islam Lamongan in 2024
Keywords:
annual PPh 21 tax returns, e-filing, guidance, socializationAbstract
Taxpayers often perceive the e-filing policy as imposing an excessive tax burden. Difficulties in completing the e-filing process may contribute to low levels of tax compliance in reporting and paying taxes. This community service program aims to enhance tax knowledge and awareness among the academic community of Universitas Islam Lamonganth rough socialization and technical assistance on the reporting of Annual PPh 21 Tax Returns. The methods employed in this program include observation, questionnaire distribution, and hands-on technical assistance to ensure participants’ understanding of the tax reporting process, focus group discussion and evaluation. The results indicate that most lecturers and administrative staff initially lacked understanding of how to complete Annual PPh 21 Tax Returns through the e-filing system. However, a significant improvement in participants’ comprehension was observed after their involvement in this activity. This community service initiative contributes to supporting government efforts in disseminating tax regulations, increasing taxpayer compliance, and assisting the public in the proper reporting of Annual PPh 21 Tax Returns.
Keywords: annual PPh 21 tax returns, socialization, guidance, e-filing
References
Alim, M., & Fadhil, R. (2024). Pemahaman Perpajakan di Kalangan Pegawai Negeri: Studi Kasus pada Sekolah Negeri di Indonesia. Jurnal Ekonomi Dan Perpajakan, 12(3), 45-60., 12(3), 45–60.
Directorate General of Taxes. (2022). Digital transformation in tax administration: e-Filing, e-Bupot, and compliance monitoring. Jakarta: Ministry of Finance.
Dwita, C., Rahayu, S., & Hardiningsih, P. (2019). The role of tax morale, trust, and tax knowledge in improving tax compliance: Evidence from Indonesia. Journal of Economics and Behavioral Studies, 11(6), 60–68.
Kurniyawati, I., & ; Rosdiyati; Satiti, A. D. (2022). Sosialisasi Pemadanan NIK Menjadi NPWP di Universitas Islam Lamongan. Jurnal Pengabdian Kepada Masyarakat, 8(1), 1–8.
Meisiang, Y., Sondakh, J. J., & Warongan, J. D. L. (2018). Analisis Penerapan E-Filing Pada Wajib Pajak Orang Pribadi Di KPP Pratama Bitung. Going Concern: Jurnal Riset Akuntansi, 13(04).
Ministry of Finance of the Republic of Indonesia. (2020). Tax reform roadmap 2020–2025. Jakarta: Fiscal Policy Agency.
Mustika, I. (2021). Penghitungan Dan Pelaporan Pph 21 Melalui E-Spt Dan Djp Online: Pembekalan Bagi Alumni Dan Mahasiswa Tingkat Akhir Universitas Ibnu Sina. Jurnal Implementasi Riset, 1(2), 60–68.
Nisak, C., & Rahmi Satiti, A. D. (2018). Pengaruh Kesadaran Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pbb P2 (Studi Kasus Pada Wajib Pajak Di Kecamatan Sukodadi Kabupaten Lamongan Tahun 2017). Jurnal Akuntansi, 3(1), 633. https://doi.org/10.30736/jpensi.v3i1.130
OECD. (2017). Tax Administration 2017: Comparative information on OECD and other advanced and emerging economies. Paris: OECD Publishing.
Rina Yuniarti, Junaidi, A., Sumarlan, A., Tezar Arianto, & Riswandi, P. (2024). Sosialisasi dan Pendampingan PPh Pasal 21 di SMPN 15 Kabupaten Bengkulu Tengah. ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial Dan Humaniora, 3(4), 296–303. https://doi.org/10.55123/abdisoshum.v3i4.4689
Sari, L., & Rahmawati, A. (2022). Edukasi Pajak di Lingkungan Sekolah: Pentingnya Sosialisasi PPh Pasal 21. Jurnal Pendidikan Dan Sosialisasi Pajak, 10(2), 77–90.
Satiti, A. D. R., Syafik, M., & Widarjo, W. (2021). Political Connections and Tax Aggressiveness: the Role of Gender Diversity As a Moderating Variable. Media Riset Akuntansi, Auditing & Informasi, 21(2), 273–292. https://doi.org/10.25105/mraai.v21i2.9794
Suharsono, D. (2023). Kepatuhan Pajak Guru di Indonesia: Tantangan dan Solusi. Jurnal Pendidikan Dan Pajak, 8(1), 22–34.
Torgler, B. (2021). Tax morale and compliance in the digital era. Journal of Behavioral Public Administration, 4(2), 1–16.
Urkan, A., & Putra, R. E. (2017). Analisis Perbandingan Perhitungan Pajak Penghasilan (Pph) Pasal 21 Metode Gross, Net Dan Gross Up Serta Dampak Terhadap Beban Pajak Penghasilan Badan Pt Dredolf Indonesia. Measurement Jurnal Akuntansi, 11(1).
Yuniarti, R., Junaidi, A., Astuti, B., & Riswandi, P. (2023). Sosialisasi dan Pendampingan Perpajakan Untuk Meningkatkan Kesadaran Wajib Pajak Kota Bengkulu. Jurnal Pengabdian Kepada Masyarakat Nusantara, 3(2.2), 1776–1782.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Abidah Dwi Rahmi Satiti, Indah Kurniyawati, Ade Nur Aini, Mahani Jhonata Iskandar

This work is licensed under a Creative Commons Attribution 4.0 International License.
