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All Journal Infestasi Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Journal of Management Studies and Development Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Rina Sulistyowati
Universitas Bojonegoro
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences

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Peningkatan Kesadaran Pajak Melalui Sosialisasi dan Edukasi Penggunaan Aplikasi Pajak Cortex bagi Masyarakat Desa Kebonagung Rina Sulistyowati; Reza Anggapratama; Khoirus Shobirin; Wahyu Putro Utomo
KOMUNITA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 5 No 2 (2026): Mei
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/komunita.v5i2.674

Abstract

Transformasi digital administrasi perpajakan melalui implementasi Coretax menuntut peningkatan literasi dan kesadaran pajak masyarakat, khususnya di wilayah pedesaan. Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran pajak dan keterampilan penggunaan aplikasi Coretax pada masyarakat Desa Kebonagung. Metode pelaksanaan menggunakan pendekatan partisipatif yang meliputi penyuluhan, edukasi interaktif, praktik langsung, dan pendampingan personal. Kegiatan dilaksanakan melalui tiga tahapan, yaitu persiapan, pelaksanaan, dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai kewajiban perpajakan, peningkatan keterampilan teknis dalam melakukan registrasi, pengisian, dan pelaporan Surat Pemberitahuan (SPT) melalui Coretax, serta peningkatan kesadaran dan komitmen untuk melaksanakan kewajiban pajak secara tepat waktu. Analisis menggunakan Theory of Planned Behavior menunjukkan bahwa program ini berhasil membentuk sikap positif terhadap pajak, memperkuat norma subjektif dalam komunitas, serta meningkatkan persepsi kontrol perilaku melalui penguasaan teknologi perpajakan digital. Meskipun masih terdapat kendala literasi digital pada sebagian peserta, pendekatan pendampingan yang sistematis dan berbasis praktik terbukti efektif dalam mendukung transformasi digital perpajakan di tingkat desa. Program ini berpotensi direplikasi pada komunitas lain dengan karakteristik serupa guna mendorong peningkatan kepatuhan pajak secara berkelanjutan.
Optimalisasi Kesadaran Pajak Generasi Muda melalui Bimtek SPT Tahunan Secara Digital Pada Karang Taruna Desa Rahayu Rina Sulistyowati; Reza Anggapratama; Happy Adianita; Habibburrahman El Zikri Diaz Nur Widarta; Mugito Mugito
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 5 No. 6 (2025): November 2025 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v5i6.866

Abstract

Pajak merupakan sumber utama pembiayaan pembangunan nasional, namun tingkat kesadaran dan kepatuhan pajak generasi muda masih rendah, termasuk di Desa Rahayu. Minimnya literasi perpajakan serta keterbatasan pemanfaatan layanan digital menjadi tantangan utama. Program pengabdian masyarakat ini bertujuan meningkatkan kesadaran pajak dan keterampilan teknis pelaporan SPT Tahunan secara digital (e-Filing) di kalangan Karang Taruna Desa Rahayu. Metode yang digunakan meliputi penyuluhan partisipatif, pelatihan teknis, praktik langsung, serta pendampingan personal. Program bimbingan teknis pelaporan SPT Tahunan yang dilaksanakan di Desa Rahayu bersama Karang Taruna “Adhinata Muda” terbukti mampu meningkatkan literasi dan kesadaran pajak generasi muda. Kegiatan ini memberikan pemahaman mendasar mengenai pentingnya pajak bagi pembangunan nasional, tata cara pelaporan SPT, serta keterampilan praktis dalam memanfaatkan layanan digital perpajakan melalui e-Filing.
Influence of BNPL Loans and Consumer Motivation on Youth Consumptive Behavior: Evidence from Pungpungan Village, Bojonegoro Regency, Indonesia Reza Anggapratama; Rina Sulistyowati; Fharhan Hadi Sulthoni; Muhammad Rizqi Agustino; Kustaji; Fauzian Noor
Journal of Management Studies and Development Vol. 5 No. 02 (2026): Article in Press - Journal of Management Studies and Development
Publisher : The Indonesian Institute of Science and Technology Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56741/IISTR.jmsd.001905

Abstract

This study aims to investigate the influence of buy-now-pay-later (BNPL) online loans and consumer motivation on the consumptive behavior of youth in Pungpungan Village, Bojonegoro Regency. The collected data were processed quantitatively.This study adopts a correlational research design to examine the relationships between buy-now-pay-later online loan usage, consumer motivation, and the consumptive behavior of youth in Pungpungan Village, Bojonegoro Regency. The final sample comprises 100 respondents. The results indicate that both Pay Later usage and consumer motivation have a positive and significant effect on the consumptive behavior of youth in Pungpungan Village, both individually and simultaneously. Pay Later usage shows a stronger influence (0.485) compared to consumer motivation (0.208), with the model explaining 31.8% of the variance in consumptive behavior. These findings suggest that the ease of deferred payments combined with high consumer motivation substantially drives impulsive and excessive spending among rural youth. This study extends the literature on consumer behavior by integrating buy-now-pay-later (BNPL) usage and consumer motivation as joint predictors of consumptive behavior in a rural youth context. It offers a novel perspective by highlighting how fintech adoption interacts with psychological drivers to shape spending patterns outside urban settings.
Excise Tariff Policy and Field Supervision as Instruments for Controlling the Circulation of Illegal Tobacco Products Rina Sulistyowati; Reza Anggapratama; Moch Abdul Muiz Nur Hanip Pamungkas
InFestasi Vol 22, No 1 (2026): JUNE
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v22i1.33642

Abstract

The circulation of illicit tobacco products poses a serious challenge to taxation and state revenue protection. Excise tariff policies and field supervision are key instruments in controlling illicit cigarettes. This study examines how these policies and supervision practices are interpreted and implemented in controlling illicit tobacco products in Bojonegoro Regency, Indonesia, a strategic transit area in the illegal tobacco distribution network. Using a qualitative phenomenological approach, data were collected through in-depth interviews with five Customs supervisory and investigative officers and analyzed through thematic coding. Findings show that excise tariff policy is perceived not only as a fiscal instrument but also as a factor shaping illegal actors’ cost–benefit considerations, with tariff increases often followed by adaptive distribution strategies. Field supervision translates policy into enforcement risk through adaptive, intelligence-driven, and discretionary practices, including risk-based targeting and delayed interception. However, limited personnel, wide surveillance areas, and adaptive illicit networks constrain enforcement effectiveness. The study highlights that local excise control effectiveness depends on the interaction between tariff policy, field discretion, and institutional capacity, emphasizing the need to combine fiscal measures with adaptive enforcement strategies in dynamic illicit distribution areas.
Co-Authors Adianita, Happy Agustino, Muhammad Rizqi Fharhan Hadi Sulthoni Habibburrahman El Zikri Diaz Nur Widarta Khoirus Shobirin Kustaji Moch Abdul Muiz Nur Hanip Pamungkas Mugito Mugito Noor, Fauzian Reza Anggapratama Wahyu Putro Utomo