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The Influence of Tax Awareness, Rationalization and Tax Service of Fiscus on Tax Payer Compliance (Study of Individual Taxpayers in the North Badung Pratama Tax Office Area) Radja Ratu, Ikha Junisia Repenia; Wasita, Putu Aristya Adi; Artaningrum, Rai Gina
JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 4 No. 2 (2025): JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36002/jd.v4i2.4537

Abstract

The government relies on tax revenue as the main source of development funds so that taxpayers are expected to have high tax compliance, but the reality shows that most taxpayers do not have compliance. This study is presented at the North Badung Pratama Tax Office. Sampling in this study was carried out by convenience sampling with a sample of 100 respondents. The data analysis technique used is multiple linear regression research with data presentation assisted by SPSS version 26. Through the results of the study, it is known that Tax Awareness has a positive effect on taxpayer compliance, Rational Attitude has a positive effect on taxpayer compliance and Fiscus Services have a positive effect on taxpayer compliance. Seeing the research study to improve taxpayer compliance, it is very necessary to pay attention to efforts to increase tax awareness, rational attitudes and fiscus services.
Peningkatan Pengelolaan Manajemen, Pemasaran dan Teknologi serta Produksi Usaha Ayam Goreng Jeng Sri Di Plasa, Kuta, Badung, Bali Sulistyo, Eko; Junaedi, I Wayan Ruspendi; Wasita, Putu Aristya Adi
Paradharma: Jurnal Aplikasi IPTEK Vol. 5 No. 2 (2021): Paradharma: Jurnal Aplikasi IPTEK
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Dhyana Pura – Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (654.462 KB) | DOI: 10.36002/jpd.v5i2.1572

Abstract

ABSTRAKAyam Goreng Jeng Sri terletak Jl. Majapahit no. 37, Desa Plasa, Kecamatan Kuta, Provinsi Bali. Dari hasil pengamatan pada kelompok ini diketahui bahwa belum menerapkan manajemen pengelolaan dan pemasaran yang professional. Pada pemasaran, pelaporan keuangan belum menggunakan teknologi secara maksimal serta produksinya. Akibatnya, kelompok mitra belum berkembang secara maksimal sehingga omzet penjualannya relatif masih kecil. Berdasarkan hasil sosialisasi tentang program PKM ini, maka kelompok mitra mengajak tim dari Universitas Dhyana Pura untuk membantu mereka dalam hal transfer Ipteks guna mengatasi masalah yang dihadapi diatas. Dalam menyelesaikan masalah di atas, maka solusinya adalah memberikan pendampingan, penyuluhan, dan pelatihan tentang menajemen pengelolaan dan pemasaran, penggunaan teknologi, laporan keuangan serta produksi. Target program ini bersifat aktual untuk meningkatkan pengetahuan dan wawasan kelompok usaha Ayam Goreng Jeng Sri semakin lebih baik. Dalam rangka keberlanjutan program PKM ini, maka tim melakukan evaluasi serta monitoring secara berkala terhadap kelompok mitra tersebut. Sehingga omzet penjualan semakin meningkat, dan memberikan inspirasi kepada masyarakat untuk berwirausaha sehingga meningkatkan kesejahteraan masyarakat di sekitarnya.Kata kunci: ayam goreng jeng sri, diversifikasi, pemasaran, pendampingan, teknologi.ABSTRACTJeng Sri Fried Chicken is located on Jl. Majapahit no. 37, Plasa Village, Kuta Subdistrict, Bali Province. From the results of observations in this group it is known that it has not implemented professional management and marketing management and only one product is fried chicken. In marketing and financial reporting has not used technology to the fullest. In the process of making and presenting Fried Chicken, Jeng Sri pays little attention to consumer ethics and behavior and there is no idea of product differentiation. As a result, the group of partners has not developed optimally so that the sales turnover is relatively small. Based on the results of socialization about this PKM program, the group wants the team from Dhyana Pura University to be willing to help them to transfer science and technology in order to overcome the problems faced so far and provide diversification of new products. In solving the above problems, the solution is to provide assistance, counseling, and training on management and marketing management, use of technology, financial statements and diversification of products such as making Meatballs, Chicken Noodles and Pork Baley. The target of this program is actual to increase the knowledge and insight of the Fried Chicken business group, Jeng Sri is getting better. In the framework of the sustainability of this PKM program, the team conducts periodic evaluation and monitoring of the partner group. So that sales turnover is increasing, and provides inspiration to the community to entrepreneurship so as to improve the welfare of the surrounding community.Keywords: fried chicken jeng sri, diversification, marketing, mentoring, and technology.