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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal Ekonomi dan Bisnis Indonesia JIIP (Jurnal Ilmiah Ilmu Pendidikan) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Raflesia Akuntansi Al Dzahab SENTRI: Jurnal Riset Ilmiah Jurnal Masyarakat Madani Indonesia Golden Ratio of Taxation Studies
Rizqi, Reza Muhammad
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Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Optimalisasi Kapasitas UMKM: Pendampingan Literasi Laporan Keuangan dan Pajak Tahunan di Kecamatan Moyo Utara, Kabupaten Sumbawa Akbar, Arya Zulfikar; Fietroh, Muhammad Nur; Rizqi, Reza Muhammad; Fitriani, Nurida; Aprirachman, Rozzy; Hardiansyah, Rian
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 2 (2026): Mei
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/fg7nem31

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) menghadapi tantangan signifikan dalam pengelolaan keuangan dan kepatuhan perpajakan, termasuk di Kecamatan Moyo Utara, Kabupaten Sumbawa. Kegiatan pengabdian masyarakat ini bertujuan meningkatkan literasi laporan keuangan berbasis SAK EMKM dan pemahaman pajak tahunan bagi pelaku UMKM setempat. Program dilaksanakan oleh Fakultas Ekonomi dan Bisnis Universitas Teknologi Sumbawa menggunakan pendekatan partisipatif yang mengintegrasikan pelatihan teknis dan pendampingan intensif. Sebanyak 25 UMKM dari berbagai sektor berpartisipasi dalam kegiatan yang berlangsung selama bulan Oktober 2024, meliputi survei awal, pelatihan literasi keuangan dan perpajakan, pendampingan door-to-door, serta evaluasi hasil. Hasil kegiatan menunjukkan peningkatan signifikan pada kapasitas peserta. Sebanyak 80% peserta mampu menyusun laporan laba rugi sederhana secara mandiri, 68% berhasil membuat laporan posisi keuangan sesuai SAK EMKM, dan 12 pelaku UMKM terfasilitasi memperoleh NPWP. Pemahaman peserta terhadap materi perpajakan meningkat dari rata-rata 38% (pre-test) menjadi 79% (post-test). Program ini membuktikan bahwa pendekatan pendampingan kontekstual dan berkelanjutan efektif mentransformasi perilaku pengelolaan keuangan UMKM. Rekomendasi tindak lanjut mencakup pembentukan kelompok belajar UMKM, digitalisasi pencatatan, fasilitasi akses permodalan, serta integrasi materi literasi keuangan dan pajak dalam program pembinaan pemerintah daerah.
Efektivitas Penegakan Hukum Pajak Kendaraan Bermotor: Analisis Pengaruh Surat Teguran, Keadilan Prosedural, dan Kesadaran Hukum terhadap Tingkat Kepatuhan Wajib Pajak di SAMSAT Kabupaten Sumbawa Dewi, Riska Ayu Purnama; Rizqi, Reza Muhammad
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 4 (2026): SENTRI : Jurnal Riset Ilmiah, April 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i4.6054

Abstract

This study aims to evaluate the effectiveness of motor vehicle tax law enforcement by analyzing the impact of warning letters, procedural justice, and legal awareness on taxpayer compliance at the Joint Office of SAMSAT in Sumbawa Regency, Indonesia. Grounded in the Deterrence Theory and the Slippery Slope Framework, this research addresses the persistent gap between regional tax potential and actual revenue realization caused by recurring administrative non-compliance. A quantitative research design was strictly employed, utilizing primary data collected through purposively distributed questionnaires to 94 registered motor vehicle taxpayers. The empirical data were subsequently analyzed using multiple linear regression, systematically preceded by classical assumption tests to ensure model validity. The statistical findings reveal that simultaneously, the issuance of warning letters, perceived procedural justice, and legal awareness significantly influence overall tax compliance. However, partial hypothesis testing demonstrates a decidedly contrasting outcome: only the effectiveness of warning letters yields a positive and highly significant impact on taxpayer compliance. In contrast, both procedural justice and legal awareness fail to exhibit any statistically significant effect. These empirical results robustly conclude that active tax collection through formal administrative reprimands serves as the predominant catalyst for tax discipline within this specific regional demographic, significantly overshadowing internal moral drivers. Consequently, local tax authorities must continuously prioritize rigorous law enforcement and active billing mechanisms to sustainably optimize regional original revenue.
Base Erosion and Profit Shifting in the Digital Economy: A Bibliometric and Quantitative Synthesis of Emerging International Tax Norms Akbar, Arya Zulfikar; Rizqi, Reza Muhammad; Martadinata, Sudrajat; Norzihad , Fatin Nabilah
Golden Ratio of Taxation Studies Vol. 6 No. 1 (2026): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i1.2058

Abstract

This study examines the evolution of academic discourse on Base Erosion and Profit Shifting (BEPS) in response to the digitalization of global commerce, focusing on the OECD/G20 Two-Pillar Solution and its implications for advanced and developing economies. Using a multi-method approach, the research combines a systematic literature review, bibliometric mapping with VOSviewer 1.6.20, and quantitative synthesis comparable to meta-analysis. The corpus consists of 60 sources, including 50 peer-reviewed journal articles and 10 authoritative policy documents published between 2013 and 2025. Bibliometric analysis identifies five dominant thematic clusters in BEPS scholarship and shows an average annual publication growth of approximately 32% after 2015. Quantitative synthesis of 28 empirical studies produces a pooled standardized effect size of d = 0.42 with a 95% confidence interval of 0.31–0.53, indicating moderate and statistically significant policy effectiveness, though with substantial heterogeneity. Findings suggest that digital services taxes have moderated profit-shifting behavior, while Pillar One faces political resistance and Pillar Two’s GloBE Rules create compliance burdens, especially for lower-income jurisdictions. The study provides policy and scholarly insights into post-BEPS international tax governance.
Co-Authors Akbar, Arya Zulfikar Denny Hambali Dewi, Riska Ayu Purnama Fietroh, Muhammad Nur Fitriani, Nurida Hambali, Denny Hardiansyah, Rian Jibrail, Ahmad Joni Firmansyah Martadinata, Sudrajat Norzihad , Fatin Nabilah Nurfadliyah, Nurfadliyah Pertiwi, Asri Ningsih Putri, Novida Halleine Rozzy Aprirachman Rudi Masniadi Sriyatun Sriyatun, Sriyatun Syahfitri, Diah Intan Tryana, Ayu Levia