Workshop Perhitungan Perpajakan di Lingkungan PTNBH Universitas Brawijaya

Abstract

Some of the tax problems that occurred at PTNBH related to changes in the status of their tax obligations, namely the use of 2 types of PPh 21 withholding slips for PNS lecturers which caused the tax burden borne by lecturers on the annual SPT report to be underpaid. Then, PTNBH's residual value which is not subject to Corporate Income Tax only includes investment in the form of infrastructure facilities, even though in educational activities at PTN the most important components are Human Resources, Research and Development and Community Service so that when PTNBH's excess value is invested in PTNBH components should also not be taxed. VAT regulations regarding VAT exemptions related to educational activities are still unclear, resulting in some educational activities such as research being subject to VAT even though research is one of the tridharma activities of PTN. Therefore, a workshop is needed to develop PTNBH's understanding of their tax obligations. The output of this service is Intellectual Property Rights (HKI).