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Edukasi Perpajakan Bagi Perangkat Desa Jatijajar Untuk Mewujudkan Kepatuhan Pajak

Jurnal Bina Desa · Vol. 7 No. 1 (2025) · pp. 103–109

DOI
10.15294/jurnalbinadesa.v7i1.21466
ISSN
2775-4375, 2715-6311
Published
2025-02-28
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

The Village Law provides villages with the freedom to manage their finances independently. However, tax management and compliance with tax provisions still face challenges. Many village officials, especially village treasurers, do not yet understand the correct tax procedures, such as determining taxable objects and proper calculations. The purpose of this service is to provide education and training on understanding taxation, especially VAT, Income Tax, and correct tax calculation practices. The methods used are socialization, training, and mentoring targeting the Jatijajar Village officials, Bergas District, Semarang Regency. The results of the service show that 75% of village officials have been able to calculate taxes in accordance with applicable provisions. From this, there is an increase in tax accuracy and compliance, as well as more reliable and relevant village financial reports. It is recommended that further mentoring be carried out regarding tax reporting and preparation of SPT so that village officials can carry out tax obligations more efficiently and on time.

Keywords

Collaboration network of the authors

40 authors · 76 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • State University of Semarang
  • Jenderal Soedirman University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Sari LestariAffiliation unknown4
Nurul HayatiAffiliation unknown4
Agus WahyudinAffiliation unknown4
Ida Nur AeniAffiliation unknown3
Arif SantosoAffiliation unknown3
Lyna LatifahAffiliation unknown3
Galang Rahadian PrabowoAffiliation unknown1
Henny MurtiniAffiliation unknown1
Linda AgustinaAffiliation unknown1
Aditya HernawanAffiliation unknown1
Aji KridawanAffiliation unknown1
Yacoeb Triandy HudoyoAffiliation unknown1
Eko Adi SaputroAffiliation unknown1
Pristiani PristianiAffiliation unknown1
Elyana Ayu SorayaAffiliation unknown1
Thiara FitriyaniAffiliation unknown1
Ina Sarah NormalitaAffiliation unknown1
Sri Wahyuni HadiningtiyasAffiliation unknown1
Fidia FibrianaState University of Semarang1
Nana Kariada Tri MartutiState University of Semarang1
Danang Dwi SaputroAffiliation unknown1
Sunyoto SunyotoAffiliation unknown1
Dewi LarasatiAffiliation unknown1
Aditya Nanda YuliantoAffiliation unknown1
Putri Intan PrastiwiAffiliation unknown1
Rise BeningAffiliation unknown1
Devi MeilindaAffiliation unknown1
Puji LestariJenderal Soedirman University1
Primasa Minerva NagariAffiliation unknown1
Taprihanto TaprihantoAffiliation unknown1
Silki RisyadayanaAffiliation unknown1
Khoirunnisa KhoirunnisaAffiliation unknown1
Umi NurainiAffiliation unknown1
Delya Saski AnandaAffiliation unknown1
Ika Dian Anggraini FebriyantiAffiliation unknown1
Hana Sholekha SubagyaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/jurnalbinadesa/oai, first harvested 6 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">Edukasi Perpajakan Bagi Perangkat Desa Jatijajar Untuk Mewujudkan Kepatuhan Pajak</dc:title>
	<dc:creator xml:lang="en">Arief, Sandy </dc:creator>
	<dc:creator xml:lang="en">Mahmud, Amir </dc:creator>
	<dc:creator xml:lang="en">Susilowati, Nurdian </dc:creator>
	<dc:creator xml:lang="en">Sari, Puji Novita </dc:creator>
	<dc:subject xml:lang="en">Jatijajar Village</dc:subject>
	<dc:subject xml:lang="en">PPN</dc:subject>
	<dc:subject xml:lang="en">PPh</dc:subject>
	<dc:subject xml:lang="en"> Tax Education</dc:subject>
	<dc:subject xml:lang="en"> Village Treasurer</dc:subject>
	<dc:description xml:lang="en">The Village Law provides villages with the freedom to manage their finances independently. However, tax management and compliance with tax provisions still face challenges. Many village officials, especially village treasurers, do not yet understand the correct tax procedures, such as determining taxable objects and proper calculations. The purpose of this service is to provide education and training on understanding taxation, especially VAT, Income Tax, and correct tax calculation practices. The methods used are socialization, training, and mentoring targeting the Jatijajar Village officials, Bergas District, Semarang Regency. The results of the service show that 75% of village officials have been able to calculate taxes in accordance with applicable provisions. From this, there is an increase in tax accuracy and compliance, as well as more reliable and relevant village financial reports. It is recommended that further mentoring be carried out regarding tax reporting and preparation of SPT so that village officials can carry out tax obligations more efficiently and on time.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2025-02-28</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/jurnalbinadesa/article/view/21466</dc:identifier>
	<dc:identifier>10.15294/jurnalbinadesa.v7i1.21466</dc:identifier>
	<dc:source xml:lang="en">Jurnal Bina Desa; Vol. 7 No. 1 (2025): Vol 7 No 1 (2025); 103-109</dc:source>
	<dc:source>2775-4375</dc:source>
	<dc:source>2715-6311</dc:source>
	<dc:source>10.15294/jurnalbinadesa.v7i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/jurnalbinadesa/article/view/21466/3169</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Jurnal Bina Desa</dc:rights>
</oai_dc:dc>