Depok-Vocational Education Program together with the Directorate of Research and Community Service at the Universitas Indonesia (UI) implemented a community service program entitled “Latest Tax Policy: Government Regulation no. 58 of 2023” on February 1, 2024. Located in UI Vocational Building B, UI Depok Campus, the community service activities were carried out by Hadining Kusumastuti, S.Sos., M.Ak., CA, CMA, CRMP; Thesa Adi Purwanto, S.Sos., M.T.I.; Titin Fachriah Nur Anwar, S.E., M.M., CA; Elsie Sylviana Kasim, S.Sos., M.Sc.; and Fitria Arianty, S.Sos., M.Si; as well as UI Vocational students.
Government Regulation Number 58 of 2023 is a derivative regulation of Law Number 7 of 2021 concerning Harmonization of Tax Regulations (HPP). PP 58/2023 discusses the withholding rates for PPh Article 21 on income in connection with work, services or activities of individual taxpayers, which is an important rule for industry. Seeing this phenomenon, the UI Vocational community service team is trying to expand the introduction of the new policy to the community and industry, considering that the policy has been implemented since January 1, 2024.
(Photo: Atmosphere of seminar activities related to the latest tax policy)
In line with the government’s objectives, the UI Vocational community service team held this seminar not only to increase knowledge regarding PPh 21 withholding rates, but also to provide industry with an understanding regarding the ease of calculations contained in this regulation. In order to prove the ease of calculation, case studies have been prepared which are discussed and completed together so that seminar participants can more easily understand the new rules and calculations of this policy. The simplification of calculations contained in PP 58/2023 is realized in the tax calculation which is carried out only by multiplying gross income by the effective rate or in this regulation introduced by the average effective rate.
Hadining, as head of the community service team, said that this activity was in collaboration with Tax Consultant Asta Dahayu Consulting, as well as involving industry to expand the reach of tax compliance through seminars. This collaboration is also part of the cooperation between academics and practitioners to support real learning or adapt teaching factory programs, especially in the scope of applied sciences such as at UI Vocational. “Education to industry representatives who attended this seminar helped reduce the gap between the policy conception intended by the government and its implementation in the field. It is also hoped that this seminar can become a model for academics and other campuses to embrace industry in order to increase taxpayer compliance in Indonesia. Thus, the level of successful compliance and tax revenue from the grass root level also increases. The domino effect is the development of the country so that the government’s attention at the grass root level increases,” said Hadining.
(Photo: Hadining explains the implementation of the latest taxation system in Indonesia)
The seminar was attended by seventeen participants from ten company representatives, namely PT Sung Bo Jaya; Dhawon Apparel; Yuri Indo Apparel; PT Indadi Land; PT Anadana Global Multifinance; PT Indo Sultan Jaya; DKH Hospital; AHRP Law Firm; DKH West Cikarang Hospital; and DKH Sukatani Hospital. Thesa, as the representative of the UI Vocational Tax Clinic and the community service team, stated that the teaching factory activity was still being carried out at UI Vocational, but would continue to be carried out in order to create a mutualistic symbiosis between the company and the campus. “Through the tax clinic, we can help assist the reporting of PPh OP SPT for taxpayers and companies get assistance with tax processing through student internship programs in the UI Vocational Tax Administration study program,” said Thesa.
