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All Journal Jurnal Pengabdian kepada Masyarakat Nusantara MANAJEMEN Indonesian Journal of Multidisciplinary on Social and Technology
Nor Hasan
Universitas 17 Agustus 1945 Surabaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences Other

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Analisis Pajak Penghasilan Orang Pribadi di Era Digitalisasi di Indonesia Nor Hasan; Sulistyorini Sulistyorini; Septia Nur Rahmawati; Nur Afni Latansya; Putri Febby Firnanda
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/tpemq598

Abstract

This study aims to analyze the development of Individual Income Tax in the digitalization era in Indonesia and to determine the effect of tax digitalization on individual taxpayer compliance. This study uses a qualitative method with a descriptive approach through the use of secondary data obtained from the annual reports of the Directorate General of Taxes for 2021–2024, the 2025 Annual Tax Return submission press release, scientific journals, articles, and other official sources related to taxation and tax digitalization in Indonesia. Data collection techniques were carried out through literature studies and documentation, while the data analysis technique used descriptive qualitative analysis. The results of the study indicate that tax digitalization in Indonesia has developed significantly through various innovations in tax administration systems such as e-filing, e-billing, NIK-NPWP integration, and the development of the Core Tax Administration System. Tax digitalization has a positive impact on individual taxpayers because it facilitates the process of reporting and paying taxes more quickly, practically, and efficiently. In addition, digitalization also helps the government improve the effectiveness of supervision and tax data management. However, the implementation of tax digitalization still faces several challenges, such as low tax literacy and digital literacy in society, as well as the complexity of supervising digital economic activities. Therefore, it is necessary to improve tax education, strengthen digital supervision systems, and improve the quality of technology-based tax services so that individual taxpayer compliance can increase optimally.
Analisis Persepsi Keadilan Pajak di Kalangan Mahasiswa Universitas 17 Agustus 1945 Surabaya Pasca Kenaikan Tarif PPN 12% Nor Hasan; Maria Trivonia Somi; Nur Nur; Nailah Nur Salma; Cindy Viorensia Putri
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 2 (2026): Maret - Juni
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i2.10717

Abstract

This study aims to explore the views of students at the University of 17 August 1945 (UNTAG) Surabaya regarding the increase in the Value-Added Tax (VAT) rate to 12%, which took effect on January 1, 2025. This policy shift is part of a broader tax reform aimed at strengthening Indonesia's fiscal capacity, yet it has raised concerns about its fairness and impact on lower-income groups, particularly students. Using a descriptive qualitative method, data were collected via open-ended questionnaires from 50 active students between May and June 2026. Thematic analysis was conducted using the multidimensional framework by Marshall et al. (2023), which encompasses aspects of distributive, procedural, retributive, and interactional justice. The research findings reveal that perceptions of distributive injustice were the most frequently cited in the responses (72%), followed by the impact on consumption behavior (68%) and dissatisfaction with the process (64%). Trust in the government was found to play a significant moderating role in shaping students' acceptance of the policy, while perceived weaknesses in interactional justice, particularly regarding tax authority communication, further reinforced negative perceptions. These findings underscore the importance of implementing more open and transparent communication strategies and involving the public, especially younger generations, in the formulation of tax policy. Strengthening these dimensions of fairness is expected to increase public support for and compliance with changes in the tax system, while also contributing new empirical insight into student perceptions of taxation policy in the Indonesian context.
Membangun Jiwa Wirausaha Siswa SMPN 3 Pacet melalui Business Model Canvas dan Seed Paper Nor Hasan; Arief Bagus Saputra; Azzahra Najwa Debby Maharani; Hernita Rahmawati; Rahmat Eryk Hidayat; Wahyu Puja Sekar Atthursina
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 2 (2026): Edisi Mei - Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i2.8992

Abstract

Kegiatan pengabdian kepada masyarakat ini dilatarbelakangi oleh rendahnya pemahaman kewirausahaan, kreativitas, dan kepedulian lingkungan pelajar SMPN 3 Pacet, khususnya dalam memanfaatkan potensi limbah kertas sekolah. Pembelajaran kewirausahaan yang masih bersifat teoretis menyebabkan siswa belum mampu mengidentifikasi peluang usaha sederhana yang aplikatif. Kegiatan ini bertujuan meningkatkan pemahaman perencanaan usaha, kreativitas, serta kesadaran lingkungan siswa melalui pelatihan Business Model Canvas dan praktik pembuatan seed paper berbasis daur ulang limbah kertas. Metode yang digunakan adalah pendekatan pembelajaran partisipatif dengan melibatkan 20 siswa kelas VII melalui tahapan pemberian materi, diskusi kelompok, praktik langsung, serta evaluasi menggunakan pre-test dan post-test. Hasil kegiatan menunjukkan adanya peningkatan pemahaman siswa terhadap konsep perencanaan usaha, keterampilan pembuatan seed paper, serta sikap positif terhadap pengelolaan limbah kertas. Siswa mampu menyusun model bisnis sederhana dan menghasilkan produk seed paper yang layak secara fungsional dan estetis. Simpulan dari kegiatan ini adalah bahwa integrasi pelatihan kewirausahaan dan praktik pengolahan limbah secara langsung efektif dalam menumbuhkan jiwa kewirausahaan, kreativitas, dan kepedulian lingkungan pada pelajar sekolah menengah pertama. Hal tersebut dibuktikan dengan meningkatnya hasil rata-rata pre-test 45 menjadi hasil rata-rata post-test 85. Ini menunjukkan bahwa setelah pelatihan siswa mampu menjelaskan kembali fungsi elemen Business Model Canvas, memahami setiap tahap pembuatan seed paper, dan menunjukkan perubahan sikap yang lebih peduli terhadap lingkungan dan daur ulang.
Co-Authors Arief Bagus Saputra Azzahra Najwa Debby Maharani Cindy Viorensia Putri Hernita Rahmawati Maria Trivonia Somi Nailah Nur Salma Nur Afni Latansya Nur Nur Putri Febby Firnanda Rahmat Eryk Hidayat Septia Nur Rahmawati Sulistyorini Sulistyorini Wahyu Puja Sekar Atthursina