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All Journal Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Arniati
Politeknik Negeri Batam
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Mechanical Engineering

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Relawan Pajak untuk Negeri (Renjani) Polibatam 2025 Rizki Lanniari HS; Anjelina; Arniati; Annisya Fitri Khairina Parinduri; Sugeng Riadi
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 8 No. 1 (2026): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v8i1.6876

Abstract

The 2025 Tax Volunteers for the Nation (Renjani) Program at Politeknik Negeri Batam involved 389 volunteers from the D3 Accounting and D4 Managerial Accounting study programs, who participated in four main activities: Annual Tax Return (SPT) assistance, Business Development Services (BDS), digital public relations, and additional supporting tasks. The program was implemented through close collaboration between the Polibatam Tax Center and the Regional Office of the Directorate General of Taxes (DJP) of Kepulauan Riau, with assigned duty schedules for morning-class volunteers and independently managed activities for evening-class and industry-based students. Throughout the implementation period, the program achieved notable outcomes, including 13,272 SPT assistance activities, 238 BDS activities, 22,676 digital public relations outputs, and 272 supporting activities. These achievements reflect Polibatam’s significant contribution to expanding tax education services, supporting MSMEs, and providing comprehensive practical learning experiences for students. This impact also positioned the Polibatam Tax Center third nationally among 565 Tax Centers in Indonesia. Despite the impressive results, several challenges emerged, including unequal contributions due to limited duty hours, variation in digital content quality, and the need for enhanced technical guidance. Additionally, some students lacked Renjani accounts or did not participate in activities. These findings underline the importance of strengthened coordination, administrative discipline, and improved internal monitoring. Overall, the Renjani 2025 program provides substantial benefits for the DJP, the public, MSMEs, students, and the Polibatam Tax Center in advancing national tax literacy and compliance.
Persepsi Industri Kota Batam terhadap Super Tax Deduction Arniati; Dedi Kurniawan; Rizki Lanniari HS; Afriyanti Hasanah; Anjelina
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 7 No. 1 (2025): Oktober: The Future of Tax Administration: Integration of Technology, Policy an
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v7i1.991

Abstract

The super tax deduction provision enables the industrial sector to engage in vocational education initiatives by innovating and enhancing human resources to cultivate a better, more competent workforce. Nonetheless, the actual circumstances do not align with the anticipated objectives. Consequently, this investigation was undertaken.  This research seeks to examine the attitude of Batam City's industry about the super tax deductions law and the use of tax incentives in industrial operations. The investigator used a descriptive qualitative methodology with a purposive sample strategy.  The analytical method was used to handle raw data derived from the distribution of questionnaires and focus group discussions (FGD) involving 13 industries in Batam City.  The research findings suggest that the use of the super tax deductions tax facility in Batam City's industry remains suboptimal.  This results from insufficient government support for socialization and help with the super tax deductions rule.  The government must strengthen the super tax deduction socialization strategy to prevent uneven regulations. Furthermore, the government must provide explicit directives on the methodologies for computing and reporting super tax deduction facilities. The government may use the findings of this research to assess implemented policies. Taxpayers may use it as supplementary information for tax preparation via tax incentives.
Co-Authors Afriyanti Hasanah Anjelina Annisya Fitri Khairina Parinduri Dedi Kurniawan Rizki Lanniari HS Rizki Lanniari HS Sugeng Riadi