GUIDANCE AND SOCIALIZATION OF INCOME TAX ARTICLE 21 INTEGRATED WITH UMKM POPULATION IDENTIFICATION NUMBERS IN SEMEMI VILLAGE, BENOWO DISTRICT, SURABAYA CITY

Abstract

Based on the Regulation of the Minister of Finance No. 136 of 2023 which is effective from 1 January 2024 which is implemented on 1 July 2024 that NIK becomes NPWP. so that for people who do not have NPWP. KTP as a taxpayer's identity to report their income either as an employee or as an entrepreneur. As an employee before 2024. for employees who do not have NPWP, especially income below Non-taxable income, are not required to report income. For 2024, every citizen who does not have a NPWP but has an ID card and earns income is required to report their income even if their income is below the non-taxable income, for employees also starting in 2024, both income above tax provisions or below non-taxable income must be reported by the employer to the tax office where the employer is registered. This is supported by the latest tax regulations that come into effect on January 1, 2024, namely based on Per no. 2 / PJ / 2024 explaining and regulating Indonesian citizens, especially employees, both permanent employees or non-permanent employees or recipients of honorarium income for experts, their income must be reported by the employer or reported by the taxpayer receiving income other than employees based on the NIK on the ID card. PER no 2 / PJ / 2024 regulates taxpayers by categorizing them into Ter A, Ter B, Ter C, each of which is classified based on the number of dependents called Non-taxable Income with different effective rates depending on the effective rate group. This community service is carried out for MSMEs in Sememi Village, Benowo District. with the aim of helping to make it easier for the community to report their income