Pelatihan Pajak UMKM Bagi Masyarakat Migran Indonesia Di Malaysia

Authors

  • Lintang Venusita Universitas Negeri Surabaya
  • Pujiono Pujiono Universitas Negeri Surabaya
  • Aisyaturrahmi Aisyaturrahmi Universitas Negeri Surabaya
  • Dian Anita Nuswantara Universitas Negeri Surabaya

DOI:

https://doi.org/10.26740/abi.v6n`1.p41-49

Abstract

Compliance with laws and regulations is one of the obligations for MSMEs, but unfortunately this has not been fulfilled by MSME actors.  On the other hand, taxes are the main part of government funding that is needed for sustainable development. The increase in income earned by MSME actors requires an increased understanding of taxes. The income earned by MSME actors will be taxed if it has reached the limit of provisions in accordance with applicable tax regulations. Therefore, it is deemed necessary for Indonesian migrant workers (PMI) as prospective MSME actors in general to obtain adequate knowledge related to tax aspects. This is so that there are no errors in calculations, payments and reporting in the aspect of taxation. With an in-depth knowledge of taxation for prospective MSME actors, it will help the state in optimizing tax revenue. Therefore, it is expected for prospective MSME actors to master aspects of taxation.

Keywords: MSME, Tax, Indonesian migrant worker

Author Biography

Lintang Venusita, Universitas Negeri Surabaya

SINTA ID: 6004134

url: http://sinta2.ristekdikti.go.id/authors/detail?id=6004134&view=overview

Google Scholar

url: https://scholar.google.co.id/citations?user=rU50K1YAAAAJ&hl=en&oi=ao

References

[1] Ariefianto, L., & Ulum, M. B. (2019). Pelatihan Inovasi Pepaya bagi Perempuan Purna Buruh Migran di Desa Sabrang Kecamatan Ambulu Kabupaten Jember. Warta Pengabdian, 13(4): 136. https://doi.org/10.19184/wrtp.v13i4.10777

[2] Arifiartiningsih. (2016). Pemberdayaan mantan buruh migran. Sosiologi Reflektif, 11(1): 109–138.

[3] BP2MI. (2020). Statistik Perlindungan dan Penempatan. https://www.bp2mi.go.id/statistik-penempatan

[4] Hennigusnia, & Kurniawati, A. (2021). Strategi Dasar dan Program Pemasaran Pekerja Migran Indonesia (PMI). Seminar Nasional Riset Dan Teknologi Terapan (RITEKTRA) 2021, April, 1–14.

[5] Ikatan Akuntan Indonesia. 2009. Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (ETAP). Ikatan Akuntan Indonesia. Jakarta.

[6] Ikatan Akuntan Indonesia.2016. Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM). Ikatan Akuntan Indonesia. Jakarta.

[7] Laksono, F. A. T., Astuti, S. D., Widagdo, A., & Iswahyudi, S. (2021). Peningkatan Kemampuan Digitalisasi Promosi Dan Pemasaran Produk Kelompok Eks-Buruh Migran Di Kabupaten Wonosobo. Transformasi: Jurnal Pengabdian Masyarakat, 17(1): 13–26.

[8] Martiany, D. (2016). Fenomena Pekerja Migran Indonesia: Feminisasi Migrasi. Kajian, 18(4): 389–303.

[9] Pajak.go.id. (2022). Ketentuan dalam Undang-Undang Harmonisasi Peraturan Perpajakan. In Clinical PET/MRI (pp. 289–312). https://doi.org/10.1016/B978-0-323-88537-9.00012-X

[10] Pusat Data dan Informasi BP2MI. (2023). Data Penempatan dan Perlindungan PMI Maret 2023. 0–52.

[11] Wahyono, E., Kolopaking, L. M., Sumarti M. C., T., & Vitayala S. Hubeis, A. (2019). Jaringan Digital dan Pengembangan Kewirausahaan Sosial Buruh Migran Perempuan. Jurnal Ilmu Komunikasi, 16(1): 57–76. https://doi.org/10.24002/jik.v16i1.1837

[12] Widodo, H., & Belgradoputra, R. J. (2019). Perlindungan Pekerja Migran Indonesia. Binamulia Hukum, 8(1): 107–116. https://doi.org/10.37893/jbh.v8i1.42

Downloads

Published

2025-02-20

How to Cite

Venusita, L., Pujiono, P., Aisyaturrahmi, A., & Nuswantara, D. A. (2025). Pelatihan Pajak UMKM Bagi Masyarakat Migran Indonesia Di Malaysia . Abimanyu: Journal of Community Engagement, 6(`1), 41–49. https://doi.org/10.26740/abi.v6n`1.p41-49

Issue

Vol. 6 No. `1 (2025): February 2025 (In Press)

Section

Artikel
Abstract views: 0 , PDF Downloads: 0

Most read articles by the same author(s)

1 2 > >>