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Akselerasi Digitalisasi Keuangan, Pemasaran, dan Kepatuhan Pajak bagi Pengrajin Rajut dan Kerancang untuk Mewujudkan Kemandirian Ekonomi Kreatif dalam Mendukung SDGs dan Asta Cita: Strengthening Financial Digitalization, Digital Branding, and Tax Literacy for the Rumah Bagonjong Handmade Craft MSME in Bukittinggi Silmi Silmi; Verni Juita; Jefril Rahmadoni; Kevry Ramdany; Nadya Putri Nasha; Aidah Fikriyyah; Bunga Shafira
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 9 No. 2 (2026)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v9i2.838

Abstract

Rumah Bagonjong Handmade, a micro, small, and medium-sized enterprise (MSME) in Bukittinggi City, Indonesia, faces challenges in business management, particularly in financial record-keeping, tax compliance, and brand identity, which limit its competitiveness in the digital economy. This community engagement program aimed to strengthen the enterprise’s managerial capacity through training and mentoring in digital financial management using the Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SIAPIK), tax administration, and branding development. Implemented from September to November 2025, the program consisted of four stages: needs assessment, two intensive training sessions, on-site implementation mentoring, and periodic monitoring and evaluation. The intervention resulted in significant improvements in business management capacity. The enterprise successfully transitioned from manual bookkeeping to digital financial recording using the SIAPIK application, enabling the independent preparation of monthly balance sheets and income statements. Tax literacy also improved, particularly regarding the regulations and calculation procedures for the 0.5% final income tax scheme applicable to MSMEs. In the marketing domain, the program transformed the enterprise’s social media into an active promotional platform through the adoption of a new visual brand identity that reflects the uniqueness of local products and the development of independently managed digital content. To ensure the sustainability of program outcomes, strategic production equipment including an overlock machine, a computerized embroidery machine, a cutting table, and a multifunction sewing machine was provided. These assets contributed to improved production capacity, operational efficiency, and the long-term sustainability of the enterprise.
PENGARUH CORE TAX ADMINISTRATION SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Silmi Silmi; Rahmat Kurniawan; Nadya Putri Nasha; Luthfan Fadila Yunda
Ensiklopedia of Journal Vol 8, No 10 (2026): Vol. 8 No. 10 Juli 2026
Publisher : Ensiklopedia of Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v8i10.3433

Abstract

Digital transformation in tax administration systems has become an important strategy for improving tax efficiency and compliance. This study aims to analyze the effect of Core Tax Administration System (CTAS) implementation on individual taxpayer compliance in Indonesia. The study employed a quantitative survey approach using questionnaires distributed to 128 respondents. Instrument validity and reliability were assessed using Pearson correlation and Cronbach’s Alpha, while simple regression analysis was used to test the relationship between the variables. The results show that all CTAS and taxpayer-compliance items have significant correlations with their respective total scores (r 0.173; p 0.01), with Cronbach’s Alpha values of 0.649 and 0.664, indicating adequate instrument reliability. Regression analysis shows that CTAS implementation has a positive and significant effect on taxpayer compliance (R² = 0.224; F = 36.314; p 0.001), while the model satisfies normality and homoscedasticity assumptions and shows no autocorrelation (Durbin-Watson = 1.989). These findings indicate that digital tax administration systems such as CTAS can significantly improve taxpayer compliance, although other factors also contribute.Keywords: CoreTax, Individual Taxpayers, Tax Compliance, Tax Digitalization, Tax Administration System