Pelatihan Peraturan Pemerintah No 20/2026 Untuk Wajib Pajak Orang Pribadi Dan Usaha Kecil Dan Menengah

Authors

  • Susanna Hartanto Unika Widya Mandala

Keywords:

Peraturan Pemerintah No. 20/2026, Peraturan Pemerintah No. 55/2022, Pajak Penghasilan, Orang Pribadi, Usaha Kecil dan Menengah

Abstract

This tax training aims to improve tax knowledge and understanding for individual taxpayers and small and medium enterprises. This activity was motivated by the situation where many small and medium enterprises in the East Java I Directorate General of Taxes area still do not understand and apply the latest tax regulations correctly and completely, namely Government Regulation Number 20 of 2026 concerning Amendments to Government Regulation Number 55 of 2022 concerning Adjustments in the Income Tax Sector. This training explains how to impose income tax on business income received or obtained by individual taxpayers and corporate entities in the form of sole proprietorships and cooperatives that have a certain gross income. The training activity was conducted online, and training materials were provided to participants in PowerPoint format. The methods used in implementing this activity consisted of preparation, implementation, and evaluation. Pre- and post-tests were conducted to determine the increase in knowledge and understanding of webinar participants. Overall, taxpayers who are individuals and small and medium enterprises felt helped in gaining knowledge and understanding of the latest tax regulations and were able to apply the latest regulations in paying income tax and reporting Income Tax Return (SPT) correctly and completely. 

References

Budiwitjaksono, G., Aprilya , R., Aringgani, S., Istyalita, D., Ummah, W., & Ramadhan, M. (2023). Analisis Pengembangan Usaha Mikro Kecil Dan Menengah (UMKM) di Kelurahan Klampok Kota Blitar. Jurnal Manajemen dan Ekonomi Kreatif, 1(3), 19.

Direktorat Jenderal Pajak. (2008). Undang-Undang No 36 Tahun 2008 tentang Pajak Penghasilan.

Direktorat Jenderal Pajak. (2021). Undang-Undang No 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan. Diambil kembali dari https://www.pajak.go.id/id/peraturan/harmonisasi-peraturan-perpajakan

Direktorat Jenderal Pajak. (2023). Siaran Pers No 36 Tahun 2023: Wajib Pajak UMKM, Kenali Hak dan kewajiban Perpajakannya!

Ernest, B.-T., Danie, S., & Nicholas, A. (2022). Determinants of tax compliance costs of small and medium enterprises in emerging economies: Evidence from Ghana. Social Sciences & Humanities Open, Elsevier, 6(1), 8.

Fuadah, L., Dewi, K., Liliana, & Saggaf, A. (2022). Training or Counseling for Tax of Micro, Small and Medium Enterprises and Tax Incentives during the Covid 19 Pandemic. Sricommerce: Journal of Sriwijaya Community Services, 3(2), 8.

Hojnik , B., & Hudek, I. (2023). Small and Medium-Sized Enterprises in the Digital Age: Understanding Characteristics and Essential Demands. Information, Journal of MDPI, 14(11), 22.

Kementerian Hukum dan Hak Asasi Manusia. (2008). Undang-Undang No 20 Tahun 2008 tentang Usaha Mikro, Kecil dan Menengah.

Kementerian Keuangan Republik Indonesia. (2023). Peraturan Menteri Keuangan No 164 Tahun 2023 tentang Tata Cara Pengenaan Pajak Penghasilan atas Penghasilan dari Usaha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu & Kewajiban Pelaporan Usaha untuk Dikukuhkan sebagai PKP.

Kementerian Koperasi dan UKM Republik Indonesia. (2024). Pengadaan Jasa Lainnya dan Tenaga Pendukung Pengembangan Ekosistem Bisnis. Jakarta: Kementerian Koperasi dan Usaha Kecil dan Menengah.

Kementerian Perdagangan Republik Indonesia. (2022, Juli). Kemendag Targetkan Digitalisasi 1.000 Pasar Rakyat dan 1.000.000 UMKM di Tahun 2022–2024. Diambil kembali dari https://www.kemendag.go.id/berita/siaran-pers/kemendag-targetkan-digitalisasi-1-000-pasar-rakyat-dan-1-000-000-umkm-di-tahun-2022-2024

Kementerian Perdagangan Republik Indonesia. (2024, Agustus). Siaran Pers Kementerian Perdagangan. Diambil kembali dari https://www.kemendag.go.id/berita/siaran-pers/wamendag-jerry-kolaborasi-dan-inovasi-kunci-umkm-naik-kelas

Khoirinnisa, I. (2023). Upaya Meningkatkan Kesadaran Pelaku UMKM Dalam Membayar PPh Final. Public Service And Governance Journal, 4(1), 6.

Michael , M., & Widjaja, W. (2024). Tax Compliance in Indonesian MSMEs: Key Factors Explored. Jurnal Proaksi, 15.

Murtiningtyas, T., Baehaqi, A., & Andiani, L. (2024). Kesadaran dan Kepatuhan Wajib Pajak pada Unit Usaha Kecil dan Menengah. Inspirasi Ekonomi: Jurnal Ekonomi Manajemen, 6(1), 6.

Musimenta, D., Nkundabanyan, S., Muhwezi, M., Akankunda, B., & Nalukenge, I. (2017). Tax Compliance of Small and Medium Enterprises: A Developing Country Perspective. Journal of Financial Regulation and Compliance, Emerald Publishing, 25(2), 28.

Palupi, M., & Arifin, J. (2023). Kepatuhan wajib pajak UMKM di Indonesia: Faktor Internal dan Eksternal. Jurnal Akuntansi dan Auditing Indonesia, 5(1), 11.

Presiden Republik Indonesia. (2022). Peraturan Pemerintah No 55 Tahun 2022 tentang Penyesuaian Pengaturan di Bidang Pajak Penghasilan. Diambil kembali dari https://www.pajak.go.id/id/peraturan/penyesuaian-pengaturan-di-bidang-pajak-penghasilan

Presiden Republik Indonesia. (2026, April 22). Peraturan Pemerintah No 20/2026 tentang Perubahan atas Peraturan Pemerintah No 55 Tahun 2022 tentang Penyesuaian Pengaturan di Bidang Pajak Penghasilan. Diambil kembali dari https://www.pajak.go.id/index.php/id/peraturan/perubahan-atas-peraturan-pemerintah-nomor-55-tahun-2022-tentang-penyesuaian-pengaturan-0

Sadress, N., Bananuka, J., Orobia, L., & Opiso, J. (2019). Antecedents of Tax Compliance of Small Business Enterprises: A Developing Country Perspective. International Jounal of Law and Management, Emerald Publishing, 61(1), 23.

Yuniarta , G., & Purnamawati, I. (2020). Spiritual, psychological and social dimensions of taxpayers compliance. Journal of Financial Crime, Emerald Publishing, 27 (3), 13.

Published

2026-08-03

How to Cite

Hartanto, S. (2026). Pelatihan Peraturan Pemerintah No 20/2026 Untuk Wajib Pajak Orang Pribadi Dan Usaha Kecil Dan Menengah. AMMA : Jurnal Pengabdian Masyarakat, 5(7 : Agustus), 514–523. Retrieved from https://www.journal.mediapublikasi.id/index.php/amma/article/view/6458