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All Journal PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Journal of Public and Business Accounting
Anggraeni, Ary Yunita
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Humanities Economics, Econometrics & Finance Education Social Sciences

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Implementasi Insentif Pajak kepada Wajib Pajak Perajin Kendang Makam Bung Karno yang Terdampak Pandemi Virus Covid-19 June, Cindy Getah Trisna; Anggraeni, Ary Yunita
Journal of Public and Business Accounting Vol. 2 No. 2 (2021): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v2i2.270

Abstract

Dampak pandemi virus covid-19 dirasakan oleh sektor, tak terkecuali sektor pariwisata yang ada di Kota Blitar. Penelitian ini menganalisis kebijakan terbaru PMK-82/PMK.03/2021 terkait insentif untuk Wajib Pajak yang terdampak pandemi virus covid-19. Perajin kendang di kawasan Makam Bung Karno merupakan salah satu sasaran diberlakukannya insentif pajak ini. Hasil dari penelitian ini ternyata para pelaku usaha kendang tidak memanfaatkan relaksasi yang diberikan pemerintah tersebut dikarenakan kurang memahami dan kurang sosialisasi terkait insentif tersebut. Selain itu, meskipun masa sulit dan bahkan tidak mendapat penghasilan para pelaku usaha perajin kendang memilih untuk tetap membayar pajak karena enggan mengikuti prosedur yang diberikan oleh pemerintah karena takut insentif tersebut justru menjadi bomerang yang menjebak di kemudian hari terkait pajak.
The Influence of environmental mindsets and cultural values on sustainable behavior intentions Anggraeni, Ary Yunita; Bakhtiar, Yohan; Jyuhn Wang, Hurng; Tse Hou, Tony Chieh
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 9 No. 2 (2024): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v9i2.y2024.p151-161

Abstract

This study explores the interplay between long-term orientation traditions, strategic planning, and their influence on Generation Z mindset and environmental sustainability concerns in Indonesia. This study investigates how cultural values and future-focused behaviors shape attitudes toward ecological responsibility. Data collection was conducted through an online questionnaire targeting students from private universities across various Indonesian regions, providing a diverse perspective. Using advanced analytical methods with SmartPLS, the study reveals that Generation Z in Indonesia exhibits a significant awareness of and engagement with environmentally themed initiatives. These findings highlight the generational shift toward prioritizing sustainability within societal and cultural contexts. The research contributes theoretically and practically by enhancing the understanding of generational dynamics in sustainability efforts and offering actionable insights for policymakers, educators, and environmental organizations. Ultimately, it underscores Generation Z's potential as a key driver of sustainable development, aligning with Indonesia’s long-term environmental goals.
MENINGKATKAN KESADARAN PAJAK PADA UMKM: MENGATASI FENOMENA ECONOMY SHADOW Anggraeni, Ary Yunita; Santi, Fitriana; Puspita, Wulan Dri; Agesia, Sheina Vella
PEDULI: Jurnal Ilmiah Pengabdian Pada Masyarakat Vol 10 No 1 (2026): In Progres
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v10i1.798

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are often perceived as small-scale businesses; however, they in fact hold a strategic role in driving the national economy. Due to their significant contribution, MSMEs have increasingly become the target of tax policies, including reporting and payment obligations. Unfortunately, many MSME actors still lack an understanding of their tax responsibilities and the importance of legal tax planning. This community service program aimed to provide knowledge related to tax obligations and strategies for proper tax planning to MSMEs under the guidance of BAZNAS. The program was carried out on September 2, 2025, involving 10 potential MSMEs. The results indicate an improvement in MSMEs’ understanding of tax obligations, marked by the initiation of more disciplined financial record-keeping practices.
Co-Authors Agesia, Sheina Vella CINDY GETAH TRISNA JUNE Jyuhn Wang, Hurng Santi, Fitriana Tse Hou, Tony Chieh Wulan Dri Puspita Yohan Bakhtiar