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All Journal APPA : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Ekonomi dan Manajemen
Fatimah Zahra
Universitas Pamulang
Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Other

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Dasar-Dasar Perpajakan di Indonesia: Analisis Pemahaman dan Kepatuhan Wajib Pajak Selvi Yanasari; Regina Pallasia Al Khansa; Muhammad Riefqul Sidik; Fatimah Zahra
APPA : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2026): APPA : Jurnal Pengabdian kepada Masyarakat 
Publisher : Shofanah Media Berkah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pajak merupakan sumber utama penerimaan negara dan instrumen penting dalam pembiayaan pembangunan nasional di Indonesia, namun pemahaman masyarakat terhadap konsep dasar perpajakan serta tingkat kepatuhan wajib pajak masih relatif rendah. Penelitian ini bertujuan untuk menganalisis tingkat pemahaman masyarakat terhadap konsep dasar perpajakan, meliputi jenis-jenis pajak, fungsi pajak, dan sistem pemungutan pajak, serta hubungannya dengan perilaku kepatuhan wajib pajak. Pendekatan kuantitatif digunakan melalui metode survei yang disebarkan kepada 120 responden wajib pajak orang pribadi di wilayah Jabodetabek, yang dipilih melalui teknik purposive sampling. Data dikumpulkan menggunakan kuesioner terstruktur berskala Likert dan dianalisis dengan regresi linear sederhana berbantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa rata-rata pemahaman responden terhadap konsep dasar perpajakan berada pada kategori sedang, dengan pengaruh positif yang signifikan terhadap tingkat kepatuhan pajak, yaitu berkontribusi sebesar 42,6 persen terhadap variansi perilaku kepatuhan. Temuan ini menunjukkan bahwa penguatan literasi pajak melalui program edukasi dan sosialisasi dapat secara signifikan meningkatkan kepatuhan sukarela. Penelitian ini merekomendasikan agar otoritas pajak mengintensifkan upaya sosialisasi, khususnya melalui platform digital, agar dapat menjangkau wajib pajak generasi muda dan wajib pajak baru secara lebih efektif.
Pengaruh Kepedulian Sosial dan Kejelasan Standar Operasional Prosedur Terhadap Keputusan Tanggap Cepat Relawan Pada Bpbd Kota Tangerang Selatan Fatimah Zahra; Sigit Purnomo
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 7 (2026): Juli
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i7.12331

Abstract

This study aims to determine the influence of social concern and the clarity of Standard Operating Procedures (SOP) on the rapid response decision-making of volunteers at the Regional Disaster Management Agency (BPBD) of South Tangerang City. The research employed a quantitative method with an associative approach. The population consisted of active volunteers of BPBD South Tangerang City, with a sample of 92 respondents selected using a purposive sampling technique. Data were collected through questionnaires, while data analysis techniques included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²). The results of the study indicate that partially, the Social Concern variable (X1) does not have a significant effect on Volunteers' Rapid Response Decisions (Y), as evidenced by a t-value of -1.162 and a significance level of 0.248 > 0.05. Meanwhile, the SOP Clarity variable (X2) has a positive and significant effect on Volunteers' Rapid Response Decisions (Y), as indicated by a t-value of 7.857 and a significance level of 0.000 < 0.05. Simultaneously, Social Concern and SOP Clarity have a significant effect on Volunteers' Rapid Response Decisions, as demonstrated by an F-value of 30.905 and a significance level of 0.000 < 0.05. The coefficient of determination (R²) of 0.410 indicates that 41.0% of the variation in Volunteers' Rapid Response Decisions can be explained by Social Concern and SOP Clarity, while the remaining 59.0% is influenced by other factors outside the scope of this study. Based on the findings, it can be concluded that the clarity of SOP is the most dominant factor in improving the rapid response decision-making of BPBD South Tangerang City volunteers. Therefore, BPBD should continuously enhance volunteers' understanding and implementation of SOPs through training programs, simulation exercises, and periodic evaluations to improve the effectiveness of volunteer responses in emergency situations.
Co-Authors Muhammad Riefqul Sidik Regina Pallasia Al Khansa Selvi Yanasari Sigit Purnomo