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All Journal Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Jurnal Cendekia Ilmiah
Oktavia Rahmadani
Universitas Bengkulu
Religion Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Hukum Perpajakan Digital Dalam Perspektif Keuangan Negara Oktavia Rahmadani; Viona Yoan Kornelia Laiskodat; Baihaqi Mumtazy; Edra Satmaidi; Yemima Hotmaria Purba
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 4: Juni 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/j-ceki.v5i4.15935

Abstract

Perkembangan ekonomi digital telah membawa perubahan signifikan terhadap sistem perpajakan di berbagai negara, termasuk Indonesia. Transaksi digital lintas negara menimbulkan tantangan dalam pemungutan pajak karena adanya keterbatasan yurisdiksi serta kesulitan dalam menentukan objek dan subjek pajak. Penelitian ini bertujuan untuk menganalisis pengaturan hukum perpajakan digital dalam perspektif keuangan negara serta implikasinya terhadap penerimaan negara. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan konseptual. Hasil penelitian menunjukkan bahwa pemerintah Indonesia telah mengatur perpajakan digital melalui berbagai regulasi, namun implementasinya masih menghadapi tantangan terkait pengawasan, kepatuhan wajib pajak, serta perkembangan teknologi digital yang sangat cepat. Oleh karena itu diperlukan penguatan regulasi dan kerja sama internasional guna meningkatkan efektivitas pemungutan pajak digital sebagai sumber penerimaan negara..
Penyuluhan Perlindungan Perempuan dan Anak untuk Mewujudkan Ruang Aman di Desa Sendawar Dipen Renaldy; Clara Intan Ramadhani; Oktavia Rahmadani; Dhaffa Hosya Putra; Nira Hayu Simbolon; Rila Bonita Siregar; Fadillah Nur Aziza; Hengki Gilang Kurniawan; Chelvin Agustion Saputra; Saprinurdin Saprinurdin
Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Vol 4 No 1 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Women and children require protection from violence, discrimination, exploitation, and rights violations. This community service program aimed to improve Sendawar Village residents’ understanding of women’s and children’s rights, forms of violence, protection services, reporting mechanisms, and community roles in creating a safe environment. The program was conducted on July 20, 2026, at the Sendawar Village Office through a partnership involving Universitas Bengkulu students, the village government, and the Seluma Regency service unit for women and child protection. The activity involved 61 participants from village institutions, schools, youth groups, and the community. The stages included a pretest, material presentation, interactive discussion, question-and-answer session, and posttest using the same instrument. Descriptive analysis showed that the mean score increased from 40 to 80, representing an absolute gain of 40 points and a relative increase of 100 percent. The findings indicate improved short-term knowledge. Follow-up assistance and evaluation are needed to assess behavioral change and the sustainability of safe spaces.
Co-Authors Baihaqi Mumtazy Chelvin Agustion Saputra Clara Intan Ramadhani Dhaffa Hosya Putra Dipen Renaldy Edra Satmaidi Fadillah Nur Aziza Hengki Gilang Kurniawan Nira Hayu Simbolon Rila Bonita Siregar Saprinurdin - Viona Yoan Kornelia Laiskodat Yemima Hotmaria Purba