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All Journal JURNAL ABDIMAS PLJ Hikamatzu Journal of Multidisciplinary Research
Dedy Suryadi
Universitas Bina Mandiri Gorontalo
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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PERPAJAKAN SEDERHANA BAGI GURU DI KAWASAN WISATA BANTAR AGUNG Mohammad Sigit Adi Nugraha; Wardhani Indah Sari; Dedy Suryadi; Moh. Abdurrosyid; Efrinal Efrinal
JURNAL ABDIMAS PLJ Vol. 6 No. 1 (2026): JURNAL ABDIMAS PLJ, Juli 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v6i1.2452

Abstract

Bantaragung Village is a rapidly growing tourist village area in Majalengka Regency. Along with the increase in economic and tourism activities, the demand for legal awareness and fulfillment of administrative obligations, including taxation, is becoming increasingly crucial. Teachers, as the main pillar of education, hold a strategic role as agents of change, yet they often face obstacles in understanding dynamic tax regulations and reporting procedures that are perceived as complex. Objective: This study aims to analyze the application, understanding, and urgency of simple tax education for teachers in the Bantaragung tourist area to increase voluntary tax compliance. Method: The method used in this activity is a descriptive qualitative approach combined with socialization and assistance implementation methods (action research). The research subjects consisted of teachers across education levels in Bantaragung Village. Data were collected through pre-test and post-test questionnaires, in-depth interviews, and direct observation during the simulation of filling out e-Filing for Income Tax (PPh) Article 21. Results: The results showed that prior to the simple tax education program, the majority of teachers experienced administrative anxiety and confusion regarding the calculation of PTKP (Non-Taxable Income) and digital-based reporting mechanisms. After being provided with assistance using simplified practical tax modules, there was increase in regulatory understanding, and the success rate of independent Annual Tax Return (SPT). Tax education targeting educators in this tourist area has proven effective in creating new tax literacy agents who have the potential to spread tax awareness to the tourism-aware community (Pokdarwis) and local MSME actors around Bantaragung.
Pengaruh Pengetahuan Dan Moral Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus KPP Pratama Purwakarta) Dedy Suryadi; Theresa Naftali Alleta; Yulia Komala
Hikamatzu | Journal of Multidisciplinary Vol. 3 No. 1 (2026): Multidisciplinary Approach
Publisher : Hikamatzu | Journal of Multidisciplinary

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Penelitian ini bertujuan untuk mengetahui pengaruh Pengetahuan Pajak dan Moral Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Purwakarta. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif karena menggunakan kuesioner sebagai pengambilan data. Populasi penelitian ini adalah para Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Purwakarta. Sampel yang digunakan sebanyak 100 responden. Teknik pengambilan sampel menggunakan teknik simple random sampling. Hasil penelitian menunjukkan bahwa secara parsial Pengetahuan Pajak berpengaruh signifikan terhadap Wajib Pajak Orang Pribadi. Hal ini dibuktikan dengan nilai thitung 2,429 > ttabel 1,98472 dan nilai signifikan 0.017 < 0.05. Sedangkan Moral Pajak secara parsial juga berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi. Hal ini dibuktikan dengan nilai thitung 7,802 > ttabel 1,98472 dan nilai signifikan 0.000 < 0.05. Secara simultan menunjukkan bahwa Pengetahuan Pajak dan Moral Pajak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi. Hal ini dibuktikan dengan nilai Fhitung 59,576 > Ftabel 3,09 dan nilai signifikan sebesar 0,000 < 0,05. Berdasarkan hasil uji koefisien determinasi nilai koefisien korelasi antara Pengetahuan Pajak dan Moral Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi sebesar 0,742. Kondisi ini menunjukkan kekuatan hubungan kuat. Besarnya nilai R Square adalah 0,551 atau 55,1%. Sedangkan sisanya 44,9% dipengaruhi oleh faktor lain
Co-Authors Efrinal Efrinal Moh. Abdurrosyid Muhammad Sigit Adi Nugraha Theresa Naftali Alleta Wardhani Indah Sari Yulia Komala