Gen Z Melek Pajak : Sosialisasi Akuntansi Pajak Di Jurusan Akuntansi Smk Sumatra 40 Bandung
Year: 2026
Type: article
Abstract: Accounting is a discipline that studies the process of collecting, classifying, recording, and reporting an entity's financial information. Taxes are mandatory contributions or levies imposed on citizens by the government to finance development. Tax accounting arose from a basic principle stipulated in the Taxation Law, and its formation was influenced by the taxation function in implementing it as government policy. The purpose of tax accounting is to determine the amount of tax payable based on prepared financial statements. SMK Sumatra 40 Bandung has a department of expertise, namely Accounting and Institutional Finance, one of the competencies of which is a comprehensive understanding of accounting. However, unfortunately, the material for tax accounting currently taught in SMK is not up to date with existing tax regulations in Indonesia, especially regarding developments in tax laws. Therefore, the role of universities in the form of community service activities is needed to build tax awareness and improve the knowledge and skills of tax accounting possessed by SMK graduates. Because with good Tax Accounting skills, fiscal reporting will also be well managed.
Source: JURNAL DAYA-MAS
Institution: Universitas Logistik dan Bisnis Internasional
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W7225613808
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