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All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Dharma Bhakti Ekuitas International Journal of Research in Community Services Jurnal Indonesia Sosial Teknologi Innovative: Journal Of Social Science Research JUAN: Jurnal Pengabdian Nusantara
Binekas, Bani
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PEMANFAATAN POTENSI DESA WISATA DAN PENGEMBANGAN PRODUK LOKAL DALAM UPAYA MENINGKATKAN EKONOMI DESA PADA DESA CIHANJAWAR KABUPATEN PURWAKARTA Putra, Vicky Dzaky Cahaya; Sastradipraja, Usman; Larasati, Anissa Yuniar; Hartika, Wiwi; Binekas, Bani; Nidyanti, Adelia
JUAN: Jurnal Pengabdian Nusantara Vol. 2 No. 1 (2025): Januari 2025
Publisher : CV Sentra Nusa Connection

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63545/juan.v2.i1.82

Abstract

Kegiatan kemitraan masyarakat ini bermanfaat untuk meningkatkan pendapatan Home Industry Gula Aren Dusun Pasir Banteng Desa Cihanjawar melalui desa wisata dan produk lokal desa yang telah dikembangkan oleh masyarakat desa bersama dengan tim pengabdian masyarakat. Dengan harapan dengan diadakannya pengabdian masyarakat ini pengembangan Desa Wisata yang dilakukan pada Desa Cihanjawar tidak hanya bermanfaat bagi pemanfaatan wisata saja, namun juga dapat dijadikan sebagai solusi bagi pemulihan ekonomi, pelestarian budaya desa, dan pelestarian lingkungan hidup Hasil kegiatan pengabdian kepada masyarakat adalah dengan  mengadakan pelatihan serta pendampingan pada para pemilik UMKM Desa. Sehingga dengan diadakannya kegiatan tersebut maka target luaran kegiatan ini dapat terpenuhi. Diantaranya adalah berupa hasil output kemasan pengembangan produk, alat penunjang kelestarian lingkungan, materi pelatihan mengenai konsep pemanfaatan desa wisata, dan perpajakan.
Sosialisasi Pelaksanaan Kewajiban Perpajakan Sebagai Upaya Membangun Negeri Melalui Kesadaran Membayar Pajak UMKM Kota Cimahi Larasati, Anissa Yuniar; Hartika, Wiwi; Binekas, Bani; Sastradipraja, Usman; Purwanto, Purwanto
Jurnal Dharma Bhakti Ekuitas Vol. 9 No. 2 (2025): Jurnal Dharma Bhakti Ekuitas
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v9i2.897

Abstract

Community service is one of the essential pillars in the development of Micro, Small, and Medium Enterprises (UMKM) in Indonesia. This community service activity is organized with the primary aim of enhancing compliance and awareness among UMKM in fulfilling their tax obligations. UMKM play a strategic role in Indonesia's economy; however, many UMKM operators lack an understanding of taxation aspects, resulting in low tax compliance rates. This activity was conducted through outreach, training, and interactive discussions with several UMKM in the Cipageran, Cimahi. The material presented included the socialization of tax regulations for UMKM, assistance in obtaining Taxpayer Identification Numbers (NPWP) for individuals, and explanations regarding the facilities under Government Regulation No. 55 of 2022. Additionally, participants were provided with information about tax incentives available to UMKM. The results of this activity indicate an increase in knowledge and awareness among UMKM operators regarding their tax obligations, as well as motivation to comply more diligently with applicable tax regulations. In this community service initiative, sampling opportunities were taken using a probability method that provides equal chances for every component of the population. The sampling technique employed for this community service program was area sampling (cluster sampling), based on the region where the community service program was conducted. This initiative involved 19 UMKM located in the Cipageran, Cimahi. The results of this community service initiative conclude that there has been a significant improvement in the understanding of relevant tax regulations for Micro, Small, and Medium Enterprises (UMKM) in Cipageran Subdistrict, Cimahi City. It is hoped that this activity can contribute to improving tax compliance among UMKM and strengthening the local economy. Keywords: Government Regulation No. 55 of 2022, MSME’s, NPWP. Abstrak Pengabdian kepada masyarakat merupakan salah satu pilar penting dalam pengembangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Kegiatan pengabdian kepada masyarakat ini terselenggarakan dengan tujuan utama mampu meningkatkan kepatuhan dan kesadaran UMKM dalam memenuhi kewajiban perpajakan. UMKM memiliki peran strategis dalam perekonomian Indonesia, namun masih banyak pelaku UMKM yang kurang memahami aspek perpajakan, yang mengakibatkan rendahnya tingkat kepatuhan pajak. Kegiatan ini dilaksanakan melalui penyuluhan, pelatihan, dan diskusi terstruktur dengan beberapa UMKM di daerah Cipageran, Cimahi. Materi yang disampaikan sosialisasi peraturan perpajakan bagi UMKM, pendampingan pembuatan NPWP bagi orang pribadi dan penjelasan terkait fasilitas Peraturan Pemerintah No. 55 tahun 2022. Selain itu, peserta juga diberikan informasi tentang insentif pajak yang dapat diperoleh UMKM. Hasil dari kegiatan ini menunjukkan peningkatan pengetahuan dan kesadaran pelaku UMKM tentang kewajiban perpajakan serta motivasi untuk lebih patuh terhadap ketentuan perpajakan yang berlaku. Dalam pengabdian masyarakat ini, peluang pengambilan sampel menggunakan metode probability yang memberikan peluang yang sama kepada setiap komponen populasi. Selanjutnya penetapan Teknik sampling pada program pengabdian masyarakat ini menggunakan sampling area (cluster), sehingga penetapannya menurut daerah tempat dilakukannya program pengabdian masyarakat. Pada pengabdian masyarakat ini dikuti oleh 19 UMKM yang berada pada kelurahan Cipageran Kota Cimahi. Hasil dari pengabdian Masyarakat ini, disimpulkan bahwa adanya peningkatan pemahaman yang cukup signifikan terhadap peraturan perpajakan yang relevan bagi Usaha Mikro, Kecil, dan Menengah (UMKM) di Kelurahan Cipageran, Kota Cimahi. Diharapkan, kegiatan ini dapat berkontribusi pada peningkatan kepatuhan pajak UMKM serta penguatan ekonomi lokal.
Pengendalian Internal dalam Tax Aggressive Sebuah Literatur Review Binekas, Bani; Djajadikerta, Hamfri; Setiawan, Amelia
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.12452

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran pengendalian internal dalam memitigasi tax aggressive pada perusahaan-perusahaan di Indonesia. Pengendalian internal didefinisikan sebagai sistem yang dirancang untuk memberikan keyakinan memadai dalam mencapai efektivitas dan efisiensi operasi, keandalan pelaporan keuangan, serta kepatuhan terhadap hukum dan peraturan yang berlaku (COSO 2013). Tax aggressive diartikan sebagai upaya perusahaan untuk mengurangi kewajiban pajak mereka melalui aktivitas perencanaan pajak baik yang legal (tax avoidance) maupun ilegal (tax evasion) (Lanis et al., 2020). Studi ini mengkaji berbagai kasus tax aggressive di perusahaan Indonesia seperti PT Adaro Energy Tbk dan PT Bentoel Internasional Investama Tbk, serta menganalisis efektivitas penerapan kerangka kerja COSO dalam mengurangi praktik tersebut. Metodologi penelitian ini menggunakan pendekatan literatur dengan menganalisis hasil penelitian sebelumnya yang menunjukkan bahwa pengendalian internal yang kuat dapat mengurangi asimetri informasi antara pemegang saham dan manajemen serta menekan biaya keagenan (Rahardjo 2018). Hasil penelitian menunjukkan bahwa pengendalian internal yang efektif berpotensi mengurangi tingkat tax aggressive, meskipun hasilnya masih beragam tergantung pada konteks dan karakteristik perusahaan. Kesimpulan dari penelitian ini menekankan pentingnya penerapan pengendalian internal yang kuat untuk memitigasi risiko tax aggressive dan memastikan kepatuhan perusahaan terhadap peraturan perpajakan.
The Influence Of Students Attending Tax Brevet Training A & B And Tax Career Selection: A Case Study Of Fe&B Accounting Students And Alumni 2014-2020 Sastradipraja, Usman; Binekas, Bani
Jurnal Indonesia Sosial Teknologi Vol. 4 No. 12 (2023): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v4i12.839

Abstract

The need for professionals in taxation is increasing, but it is still less attractive to students because of the lack of student knowledge about taxation. The number of tax consultants registered with the Directorate General of Taxes is 3,231. This study was made to answer the problem of how the effect of training for students and alums majoring in accounting at the Faculty of Economics and Business Unjani regarding tax certificates A and B (certified tax technician) affects career choices in the field of taxation, how is the effect of tax certificates for students and alums majoring in Accounting at the Faculty of Economics and Business has an effect on career choice in the field of taxation and how the influence of training and brevet for students and alums majoring in accounting at the Faculty of Economics and Business on tax certificates A and B (certified tax technician) affects career choice in taxation. This study aimed to determine the effect of training and brevet for students and alums majoring in accounting at the Faculty of Economics and Business on tax brevet A and B (certified tax technician). The indicators used for brevet training are in terms of instructors, participants, materials, methods, and objectives, while for careers in taxation, they are DGT employees, tax consultants, and tax specialists. The research method used is a quantitative method and a descriptive approach method. The results showed that students participating in the Integrated Brevet A and B training had a negative and insignificant effect on career choice in taxation.
PENGARUH TAX AMNESTY DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Binekas, Bani; Natita, Rendi Kusuma
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14100

Abstract

This study measures the influence of tax amnesty and tax rates on taxpayer compliance with the aim of providing further understanding to those implementing tax amnesty programs and setting tax rates. The indicators used to measure taxpayer compliance include timely submission of tax returns; no tax arrears for any type of tax, except for tax arrears that have been approved for installment payments or deferred tax payments; financial statements audited by a public accountant or government financial supervisory agency with an unqualified opinion for three consecutive years; and no convictions for tax-related crimes based on a final court decision within the last five years. The indicators for tax amnesty include taxpayer knowledge of the tax amnesty program, taxpayer understanding of the tax amnesty program, taxpayer awareness of the tax amnesty, and the benefits of the tax amnesty program for taxpayers. The indicators for the tax rate variable include proportional rates, fixed rates, progressive rates, and regressive rates. This research aims to test hypotheses, typically explaining the nature of certain relationships or determining the independence of two or more factors in a situation. This study employs an explanatory method, wherein the researcher seeks to identify the causes of one or more issues. The results of the study indicate that taxpayer compliance is influenced by tax amnesty.
Pengaruh Pengetahuan, Kepercayaan dan Religiusitas Terhadap Kepatuhan Orang Pribadi Membayar Pajak dengan Membayar Zakat Sebagai Variabel Moderasi Di KPP Pratama Cimahi Binekas, Bani; Rahmah, Nunung Aini; Krismawati, Ratih Ginanjar
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14308

Abstract

This study aims to examine and analyze whether Knowledge, Trust, and Religiosity influence Individual Tax Compliance with Zakat Payment as a Moderating Variable. A case study was conducted on Individual Taxpayers registered at the KPP Pratama Cimahi Tax Office. A total of 400 respondents were sampled. This study uses validity and reliability tests, as well as statistical tests with a multiple regression analysis approach and Moderate Regression Analysis (MRA). The research results show that (1) Knowledge is in the very good category with a score percentage of 91%. (2) Trust is in the very good category with a score percentage of 89%. (3) Religiosity is in the very good category with a score percentage of 91%. (4) Knowledge has a positive and significant effect on individual tax compliance; Trust has a positive and significant effect on individual tax compliance; Religiosity has a positive and significant effect on individual tax compliance; Knowledge, Trust, and Religiosity simultaneously have a positive and significant effect on individual tax compliance. (5) Knowledge, Trust, and Religiosity with Zakat Payment as a Moderating Variable simultaneously have a significant effect on individual tax compliance.
Supervision of Structured Waste Management System Based on Separate Collection Scheme as Strategy for Economic Empowerment of The Community of Melong Village, Cimahi City Dzaky CP, Vicky; Hartikayanti, Heni Nurani; Maryani, Neni; Rahmah, Nunung Aini; Sastradipraja, Usman; Larasati, Anissa Yuniar; Purwanto; Binekas, Bani; Hartika, Wiwi
International Journal of Research in Community Services Vol. 6 No. 4 (2025): International Journal of Research in Community Service (IJRCS)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v6i4.1102

Abstract

The increasing volume of waste in Cimahi City has become an environmental and socio-economic challenge that demands sustainable and community-based management. This community service project aims to strengthen environmental awareness and economic empowerment through the implementation of a Structured Waste Management Monitoring System based on the Separate Collection Scheme (SKP) and the 4R principles (Replace, Reduce, Reuse, Recycle) in RW 07, Melong Village. The program uses a participatory approach that combines field surveys, workshops, and mentoring involving local residents, academics, and government representatives. Activities began with a situation analysis and coordination with the Melong Village Government, followed by educational sessions and practical demonstrations on waste sorting, recycling, and monitoring practices. Pre-test and post-test assessments showed a significant increase in residents' understanding of waste classification, monitoring mechanisms, and sustainable waste management practices. The implementation of the SKP model successfully drove behavioral change, fostered collective responsibility, and reduced dependence on municipal waste services. Furthermore, this initiative generated socio-economic benefits by motivating residents to develop recycling-based entrepreneurship such as waste banks, composting, and creative recycled products. The research findings demonstrate that integrated environmental education and participatory monitoring can effectively drive community transformation toward sustainability. Collaboration between academics, local government, and the community has resulted in a replicable model for structured, community-based waste management that contributes to environmental protection and economic resilience. In conclusion, this program not only addresses the local waste crisis but also lays the foundation for a circular economy framework at the village level, supporting Cimahi City's vision for a clean, resilient, and sustainable urban ecosystem. Keywords: Community empowerment, separate collection scheme, waste management, circular economy, Cimahi City
Co-Authors Amelia Setiawan Dzaky CP, Vicky Hamfri Djajadikerta Hartika, Wiwi Heni Nurani Hartikayanti Krismawati, Ratih Ginanjar Larasati, Anissa Yuniar Maryani, Neni Natita, Rendi Kusuma Nidyanti, Adelia Purwanto Purwanto Purwanto Rahmah, Nunung Aini Sastradipraja, Usman Vicky Dzaky Cahaya Putra