UMKM Taxation Rights and Obligations During the COVID-19 Pandemic
Community service carried out by Willy Sri Yuliandhari, SE., MM., Ak., Ph.D as chairman and two of its members namely Puspita Wulansari, SP., MM, Ph.D and Ardan Gani Asalam, SE., M.Ak. , BKP. on June 11, 2021, at the PKBM Bina Skilled Mandiri, Kertawangi Village, Cisarua District, West Bandung Regency, this time targeting UMKM actors in the Kertawangi Village area and carried out online.
The purpose of this community service is to provide an explanation of the taxation rights and obligations of UMKM, especially during the COVID-19 pandemic, starting from an explanation of UMKM to tax obligations both under normal circumstances and in the Covid-19 pandemic. The results of this training are expected that candidates and business actors in Kertawangi Village can carry out their tax rights and obligations so that they do not harm business actors and the State.