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All Journal Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Governors Science and Education Journal Journal of Computer Science Artificial Intelligence and Communications
Jennisa Dwina Indriani
Institut Teknologi dan Bisnis Haji Agus Salim
Humanities Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences

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Tax Morale and Tax Compliance among SMEs: A Qualitative Study in Bukittinggi, Indonesia Jennisa Dwina Indriani; Rusliza Binti Yahaya; Noor Lela Binti Ahmad
GOVERNORS Vol. 5 No. 1 (2026): April-July 2026 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v5i1.8549

Abstract

This study analyzes the influence of tax morale on tax compliance among micro, small, and medium-sized enterprises (MSMEs) in Bukittinggi. The low compliance indicates that regulatory approaches fail to foster voluntary compliance. This study employs a qualitative approach with a phenomenological design to understand the subjective experiences of MSME operators. Data were gathered through semi-structured interviews, observations, and documentation of 20 purposively selected MSME operators. The analysis used the Miles and Huberman interactive model. The study reveals that MSME operators experience tax compliance as a sharp psychological tension. Informants internalize tax morale through two distinct subjective structures: an internal obligation driven by social responsibility, and a sense of alienation caused by low government transparency. The phenomenological essence uncovers a phenomenon of administrative anxiety mixed with cultural resistance. Limited digital literacy and perceived procedural unfairness systematically erode the informants' intrinsic willingness to comply. This study establishes its novelty by capturing these deep emotional and socio cultural barriers such as the psychological weight of digital transition which traditional quantitative models overlook. This study contributes to tax behavior literature by integrating the psychological dimensions of small businesses. Practically, this study recommends transforming tax administration into an empathetic, community based framework, simplifying digital e-filing systems, and rebuilding institutional trust to foster sustainable compliance.
Sustainable Digital Accounting Transformation: A Strategy for Strengthening Financial Governance to Elevate MSMEs Jennisa Dwina Indriani; Rusliza Binti Yahaya; Noor Lela Binti Ahmad; Sri Kemala; Sri Asyrafil Mustaqmah; Mirawati; Yeni Melia
JURIBMAS : Jurnal Hasil Pengabdian Masyarakat Vol 5 No 1 (2026): Juli 2026
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juribmas.v5i1.1040

Abstract

This study aims to analyze the implementation of the SIAPIK application-based digital accounting system to support business upgrading among MSMEs in Bukittinggi. The research is motivated by the persistently low quality of financial recording in MSMEs and the growing need for digital transformation to achieve effective, transparent, and sustainable business management. A qualitative case study design was employed to gain an in-depth understanding of the phenomenon. The research informants consisted of 15 MSME practitioners selected through purposive sampling, based on the criteria of being registered entities, possessing a Taxpayer Identification Number (NPWP), and having operated for over 2 years. Data were collected via semi-structured interviews, participatory observation, and documentation, and subsequently analyzed using the Miles and Huberman interactive model, encompassing data reduction, data display, and conclusion drawing. The findings reveal four major themes: SIAPIK as an instrument for business regularity, digitalization as a strategy for business upgrading, challenges in digital literacy and technological adaptation, and digital accounting as a driver for business sustainability. The use of the SIAPIK application assists MSMEs in enhancing financial administration, operational efficiency, and informed decision-making, as well as facilitating access to financing and business legality. However, its implementation still encounters obstacles, such as limited technological proficiency and a lack of digitalization mentoring. This research contributes to the development of sustainable accounting discourse and MSME digital transformation, providing practical implications for the reinforcement of digital literacy programs and specialized mentoring in the use of the SIAPIK application.
Optimizing Regional Budget Planning: The Role of Information Systems and Human Resource Competence in Padang Panjang City Jennisa Dwina Indriani; Muhammad Ihsan; Delfi Hurnis; Sony Irwan
Journal of Computer Science, Artificial Intelligence and Communications Vol 2 No 1 (2025): May 2025
Publisher : Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/jocsaic.v2i1.47

Abstract

This study aims to examine the effect of the implementation of the Regional Government Information System (SIPD) application and human resource (HR) capacity on the process of preparing the Regional Revenue and Expenditure Budget (APBD) of Padang Panjang City. The APBD preparation process must comply with applicable laws and regulations as well as the predetermined schedule to avoid delays in its ratification. The implementation of the SIPD application and the competence of the human resources involved in the APBD preparation process can be considered as crucial factors in the budgeting process of local governments. This research was conducted to ensure that stakeholders involved in the APBD preparation process in Padang Panjang City are aware of and can improve the factors that support the preparation process, so that the resulting APBD complies with statutory regulations and can be ratified according to the established timeline. This research employs a quantitative approach to analyze data by describing and illustrating the collected information. The data analysis technique used is Partial Least Square (PLS), with the population consisting of all Regional Work Units (SKPD) in Padang Panjang City and a sample of 50 respondents. The findings of this study indicate that both the implementation of the SIPD application and HR capacity have a positive and significant effect on the APBD preparation process.
Pengaruh Kompetensi, Pengawasan Internal Dan Akuntabilitas Bendahara Terhadap Kepatuhan Pajak Di Pemerintah Daerah Kota Bukittinggi Zulmarhamah Zulmarhamah; Jennisa Dwina Indriani
Science and Education Journal (SICEDU) Vol 5 No 3 (2026): Science and Education Journal 2026
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sicedu.v5i3.1285

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi bendahara, pengawasan internal, dan akuntabilitas bendahara terhadap kepatuhan pajak di Pemerintah Daerah Kota Bukittinggi. Latar belakang penelitian ini didasarkan pada masih ditemukannya permasalahan dalam pelaksanaan kewajiban perpajakan, seperti ketidaksesuaian pelaporan, keterlambatan penyetoran, serta perlunya peningkatan kualitas tata kelola keuangan daerah melalui peningkatan kompetensi, efektivitas pengawasan internal, dan akuntabilitas bendahara. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi penelitian adalah bendahara pengeluran pada Pemerintah Daerah Kota Bukittinggi. Teknik pengambilan sampel menggunakan sampling jenuh (sensus) sehingga seluruh anggota populasi dijadikan sebagai responden penelitian. Data diperoleh melalui penyebaran kuesioner menggunakan skala Likert dan dianalisis dengan metode Structural Equation Modeling-Partial Least Squares (SEM-PLS) menggunakan aplikasi SmartPLS 4. Hasil penelitian menunjukkan bahwa kompetensi bendahara tidak berpengaruh signifikan terhadap kepatuhan pajak, pengawasan internal tidak berpengaruh signifikan terhadap kepatuhan pajak, sedangkan akuntabilitas bendahara berpengaruh positif dan signifikan terhadap kepatuhan pajak di Pemerintah Daerah Kota Bukittinggi. Temuan penelitian ini menunjukkan bahwa akuntabilitas merupakan faktor yang paling menentukan dalam meningkatkan kepatuhan pajak, karena mencerminkan tanggung jawab, transparansi, dan komitmen bendahara dalam melaksanakan kewajiban perpajakan sesuai dengan ketentuan yang berlaku. Sementara itu, kompetensi dan pengawasan internal belum mampu memberikan pengaruh yang signifikan terhadap kepatuhan pajak sehingga masih diperlukan upaya peningkatan kualitas sumber daya manusia dan efektivitas sistem pengawasan.
Co-Authors Delfi Hurnis Mirawati Muhammad Ihsan Noor Lela Binti Ahmad Noor Lela Binti Ahmad Rusliza Binti Yahaya Rusliza Binti Yahaya Sony Irwan Sri Asyrafil Mustaqmah Sri Kemala Yeni Melia Zulmarhamah Zulmarhamah