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All Journal International Journal of Community Service Ulil Albab
Dina Hidayat
Digital Business Departement of Politeknik Jatiluhur, Indonesia
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Hubungan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Religiusitas Sebagai Variabel Moderasi Studi Kasus: Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas atau Pemilik Usaha di Banten Nindy Elfania Kansil; Dina Hidayat; Dendi Saeful bahri; Taufan Septiansyah; Nina Mardiana
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 8: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i8.17414

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan pajak terhadap kepatuhan wajib pajak serta menguji peran religiusitas sebagai variabel moderasi. Kepatuhan pajak merupakan isu penting dalam sistem perpajakan karena berpengaruh langsung terhadap keberlanjutan penerimaan negara. Pengetahuan pajak diyakini dapat meningkatkan kesadaran dan pemahaman wajib pajak terhadap kewajiban perpajakannya, sementara religiusitas dipandang sebagai faktor internal yang berperan dalam membentuk perilaku etis dan kepatuhan terhadap aturan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap wajib pajak orang pribadi. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan teknik analisis statistik untuk menguji hubungan antarvariabel. Hasil penelitian menunjukkan bahwa pengetahuan pajak berpengaruh positif terhadap kepatuhan wajib pajak. Selain itu, religiusitas terbukti mampu memoderasi hubungan antara pengetahuan pajak dan kepatuhan wajib pajak, sehingga memperkuat pengaruh pengetahuan pajak terhadap perilaku kepatuhan. Temuan ini mengindikasikan bahwa peningkatan kepatuhan pajak tidak hanya bergantung pada aspek kognitif, tetapi juga dipengaruhi oleh nilai-nilai moral dan religius yang dimiliki wajib pajak. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan kebijakan perpajakan, khususnya dalam perumusan strategi edukasi dan sosialisasi pajak yang terintegrasi dengan pendekatan nilai.
AI-Based Market Intelligence as a Strategic Tool for Local MSME Development in West Java Suhendri; Dina Hidayat; Novasa Adiyani; Endang Ahmad; Fanissa Narita; Nico Irawan; Egi Sucianti
International Journal Of Community Service Vol. 6 No. 2 (2026): May 2026 ( Indonesia - Thailand - Malaysia - Philippines)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v6i2.986

Abstract

Local Micro, Small, and Medium Enterprises (MSMEs) in Purwakarta, particularly ceramic craftsmen in Plered District, have strong potential to contribute to regional economic growth and enter broader export markets. However, they still face several major problems, including inconsistent product quality, limited design innovation, weak packaging standards, insufficient branding, limited digital marketing capacity, and low readiness to meet export market requirements. The gap identified in this activity is the limited integration between traditional ceramic production practices and modern market-oriented strategies, especially in quality control, product differentiation, digital promotion, and export preparation. Current developments show that MSME competitiveness is increasingly influenced by product innovation, digital marketing, branding, packaging quality, and export readiness. Therefore, this community service activity applied a participatory mentoring approach through field observation, discussion, consultation, and practical recommendations for ceramic craftsmen in Plered. The proposed solution focused on strengthening product quality, improving design and packaging, developing brand identity, optimizing digital marketing, and preparing MSMEs for export-oriented market access. The results indicate that the mentoring activity increased the awareness of ceramic craftsmen regarding product competitiveness, market standards, and the importance of continuous innovation. In conclusion, ceramic MSMEs in Plered have strong potential to improve their competitiveness in the export market when supported by consistent mentoring, quality standardization, strategic branding, digital promotion, and collaboration between higher education institutions, local industry, and community stakeholders.
Co-Authors Adiyani, Novasa Dendi Saeful Bahri Egi Sucianti Endang Ahmad Fanissa Narita Nico Irawan Nina Mardiana Nindy Elfania Kansil Suhendri Taufan Septiansyah