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All Journal Budimas : Jurnal Pengabdian Masyarakat Circular : Jurnal Pendidikan Sosial Dan Ekonomi
Eko Budi Prasetyo
Institut Maritim Prasetiya Mandiri
Religion Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Konstruksi Sosial Kepatuhan Pajak di Indonesia: Telaah Literatur Antropologi Ekonomi Eko Budi Prasetyo; Anita Anita; Rosiana Ramadhon; Neneng Yanti Andriani; Partiwi Partiwi; Eka Ningsih Puji Rahayu
CIRCULAR: Jurnal Pendidikan Sosial dan Ekonomi Vol. 4 No. 2 (2026): CIRCULAR (Jurnal Pendidikan Sosial dan Ekonomi)
Publisher : Alpatih Harapan Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70115/

Abstract

Tax compliance is a crucial factor in sustaining state revenue; however, studies on compliance behavior in Indonesia remain dominated by economic and tax administration perspectives, leaving socio-cultural aspects under-examined. This study aims to analyze the social construction of tax compliance in Indonesia through the lens of economic anthropology by reviewing relevant scholarly literature. A qualitative approach utilizing a literature review design was employed. Secondary data were gathered from accredited national journals, reputable international journals, scholarly books, conference proceedings, and policy documents concerning tax compliance, economic anthropology, and social construction. Data were analyzed using qualitative content analysis, involving stages of identification, coding, categorization, synthesis, and thematic interpretation. The findings reveal that tax compliance is a social reality shaped by the interplay of cultural values, social norms, tax morality, civic identity, and the level of public trust in the state. Collective values ​​within society shape perceptions of tax obligations as a form of social responsibility, while institutional legitimacy and the quality of governance influence the level of voluntary taxpayer compliance. Furthermore, local culture and social capital reinforce the internalization of compliance values ​​when supported by a transparent, fair, and accountable tax system.
PENDAMPINGAN TATA KELOLA SDM DAN PERPAJAKAN UNTUK MEWUJUDKAN USAHA YANG BERKELANJUTAN PADA BUMDES MAKMUR DESA TAMAN SARI Eka Ningsih; Hilmi Fauji; Dharnita Chandra; Thawap Nasution; Dwi Agung Saputra; Eko Budi Prasetyo; Partiwi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 2 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i2.20570

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan kapasitas tata kelola sumber daya manusia (SDM) dan kepatuhan perpajakan pada BUMDes Makmur Desa Taman Sari sebagai upaya mewujudkan usaha yang berkelanjutan. Permasalahan utama yang dihadapi mitra meliputi lemahnya manajemen SDM, belum tersusunnya struktur organisasi dan standar operasional prosedur (SOP), rendahnya literasi perpajakan, serta pencatatan keuangan yang masih sederhana dan manual. Metode pelaksanaan kegiatan dilakukan melalui pendekatan pendampingan partisipatif yang meliputi sosialisasi, pelatihan manajemen dasar, bimbingan teknis perpajakan, serta pendampingan penyusunan SOP dan pencatatan keuangan sederhana. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pengurus BUMDes terhadap pembagian tugas, pengelolaan administrasi usaha, serta kewajiban perpajakan, termasuk kesadaran akan pentingnya kepatuhan pajak sebagai bagian dari keberlanjutan usaha desa. Kegiatan ini diharapkan mampu memperkuat tata kelola kelembagaan BUMDes Makmur sehingga lebih profesional, transparan, dan berdaya saing dalam mendukung perekonomian desa secara berkelanjutan.
Co-Authors Anita Anita Dharnita Chandra Dwi Agung Saputra Eka Ningsih Hilmi Fauji Neneng Yanti Andriani Partiwi Partiwi Partiwi Rahayu, Eka Ningsih Puji Rosiana Ramadhon Thawap Nasution