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Analisis Efektivitas dan Kontribusi Pajak Daerah terhadap Pendapatan Asli Daerah Kabupaten Bondowoso Asmandani, Venantya; Wicaksono, Galih
Electronical Journal of Social and Political Sciences (E-SOSPOL) Vol 9 No 4 (2022): Kebijakan dan Media di Era Pasca Pandemi
Publisher : University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-sos.v9i4.36390

The central government gives authority to local governments to manage and regulate financial policies and management. Regional Autonomy has been implemented in Indonesia since 2001. The Covid-19 pandemic has caused problems for the economic sector in the world, especially in Indonesia. Thus affecting local tax revenues and local revenue receipts. Local governments must look at how effective local taxes are and how much they contribute to local revenue. The Bondowoso government has implemented an extensification and intensification strategy to be able to increase regional tax revenues and local revenue during the pandemic in 2020 and 2021. This study uses an analysis of effectiveness and contribution in Bondowoso in 2020 and 2021. The results of this study are that local taxes have the level of effectiveness for Bondowoso District Original Revenue which is very high in 2020 reaches 104.88% while for 2021 it has a fairly effective level of effectiveness, namely only reaching 84.50%. The contribution of local taxes to local revenue is not significant because it has a small number of PAD contributions, namely 13.73% and 15.70%.

The Impact of Law Harmonization Tax Regulations Implementation on the Compliance of Micro, Small and Medium Enterprises Taxpayers Kusumaningrum, Nurcahyaning Dwi; Wicaksono, Galih; Asmandani, Venantya; Puspita, Yeni
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.23

Purpose: The purpose of this study is to examine the impact of the Harmonization of Tax Regulations Law (HPP Law), enforced since October 29, 2021, on the compliance of micro, small, and medium enterprise (MSME) taxpayers. Specifically, the study aims to explore how the implementation of the HPP Law influences MSME taxpayer compliance through taxpayer awareness. Methodology: This research employs quantitative approach, combining both quantitative and qualitative analyses. The research process includes internal team discussions, acquiring research permits, conducting field surveys in the Jember, Bondowoso, Banyuwangi, and Situbondo regions. Findings: Preliminary results suggest that the enforcement of the HPP Law has a direct impact on MSME taxpayer compliance, mediated by their taxpayer awareness. The study identifies common concerns among MSME operators regarding rising prices of production and supporting materials, increased costs, and pressure to raise employee wages due to surges in the prices of essential goods. Implication: The findings highlight the challenges MSMEs face under the HPP Law, particularly concerning compliance and financial management. Policymakers may need to consider these financial pressures when designing regulations or support systems for MSMEs to enhance their ability to comply with tax regulations without compromising business sustainability. Originality: This study provides a unique combination of quantitative insights into the impact of the HPP Law on MSME taxpayer compliance in East Java, Indonesia. It also offers valuable quantitative data from MSME business actors, which enriches the understanding of how Taxpayer awareness mediate the relationship between tax regulation enforcement and compliance.

The Impact of Law Harmonization Tax Regulations Implementation on the Compliance of Micro, Small and Medium Enterprises Taxpayers Kusumaningrum, Nurcahyaning Dwi; Wicaksono, Galih; Asmandani, Venantya; Puspita, Yeni
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.23

Purpose: The purpose of this study is to examine the impact of the Harmonization of Tax Regulations Law (HPP Law), enforced since October 29, 2021, on the compliance of micro, small, and medium enterprise (MSME) taxpayers. Specifically, the study aims to explore how the implementation of the HPP Law influences MSME taxpayer compliance through taxpayer awareness. Methodology: This research employs quantitative approach, combining both quantitative and qualitative analyses. The research process includes internal team discussions, acquiring research permits, conducting field surveys in the Jember, Bondowoso, Banyuwangi, and Situbondo regions. Findings: Preliminary results suggest that the enforcement of the HPP Law has a direct impact on MSME taxpayer compliance, mediated by their taxpayer awareness. The study identifies common concerns among MSME operators regarding rising prices of production and supporting materials, increased costs, and pressure to raise employee wages due to surges in the prices of essential goods. Implication: The findings highlight the challenges MSMEs face under the HPP Law, particularly concerning compliance and financial management. Policymakers may need to consider these financial pressures when designing regulations or support systems for MSMEs to enhance their ability to comply with tax regulations without compromising business sustainability. Originality: This study provides a unique combination of quantitative insights into the impact of the HPP Law on MSME taxpayer compliance in East Java, Indonesia. It also offers valuable quantitative data from MSME business actors, which enriches the understanding of how Taxpayer awareness mediate the relationship between tax regulation enforcement and compliance.

Assistance in Restaurant Business Financial Management through the SIRESTO Application: Pendampingan Pengelolaan Keuangan Usaha Restoran melalui Aplikasi SIRESTO Wicaksono, Galih; Wahyudi, Edy; Adnan, Fahrobby; Puspita, Yeni; Asmandani, Venantya; Safitri, Deviana
Mattawang: Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang2241

Financial recording is very important for restaurant business people, namely to know income, expenses, profits and losses. This activity aims to enable restaurant entrepreneurs to record their business through the SIRESTO application, so that they can know the development of the restaurant business they are running. SIRESTO is a mobile phone financial recording application designed based on the needs of restaurant business actors, so that they can know their income, expenses, profits and business losses. Methods for carrying out activities are in the form of interviews, focus group discussions (FGD), socialization, and mentoring. The results of the activity show that most restaurant business operators in Banyuwangi Regency have recorded either manually or through a system, although there are still many who do not record. SIRESTO is an Android-based financial recording media for restaurant businesses, has complete features, is easy to access and use. With the various series of activities that have been carried out, restaurant business people can use SIRESTO, making it easier to record finances and find out the progress of the business.Keywords: Restaurant Business, Recording, SIRESTO AbstrakPencatatan keuangan sangat penting bagi pelaku usaha restoran, yaitu untuk mengetahui pemasukan, pengeluaran, laba, dan rugi. Kegiatan ini bertujuan agar pelaku usaha restoran dapat melakukan pencatatan usaha melalui aplikasi SIRESTO, sehingga dapat diketahui perkembangan usaha restoran yang dijalankan. SIRESTO merupakan aplikasi pencatatan keuangan yang bersifat mobile phone yang didesain berdasarkan kebutuhan pelaku usaha restoran, sehingga dapat diketahui pendapatan, pengeluaran, laba, dan rugi usaha. Metode pelaksanaan kegiatan dalam bentuk wawancara, focus group discussion (FGD), sosialisasi, dan pendampingan. Hasil kegiatan menunjukkan bahwa pelaku usaha restoran di Kabupaten Banyuwangi sebagian besar telah melakukan pencatatan baik secara manual maupun melalui sistem, meskipun masih banyak juga yang tidak melakukan pencatatan. SIRESTO merupakan salah satu media pencatatan keuangan untuk pelaku usaha restoran yang berbasis android, memiliki fitur yang lengkap, mudah diakses dan digunakan. Dengan berbagai rangkaian kegiatan yang telah dilakukan, pelaku usaha restoran dapat menggunakan SIRESTO, sehingga mempermudah dalam pencatatan keuangan serta mengetahui jalannya perkembangan usaha.

Edukasi Antiperundungan Bagi Siswa Madrasah Ibtidaiyah Nurul Azhar Desa Tanggul Kulon, Untuk Mewujudkan Sekolah Aman, Bebas Perundungan Nufus, Belgis Hayynatun; Siddiq, Mahfudz; Asmandani, Venantya; Jovanca, Aisyah; Ulya, Himatul; Kartikasari, Febriartita Budi
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 6 No. 2 (2025): ADMA: Jurnal Pengabdian dan Pemberdayaan Mayarakat: In-Progress
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v6i2.5893

Sebagai putri daerah yang tumbuh dan besar di Desa Tanggul Kulon, saya terdorong untuk mengambil peran dan berkontribusi dengan melakukan sebuah kegiatan pengabdian di Sekolah MI Al-Falah Tanggul melalui edukasi antiperundungan. Salah satu dosa besar dalam dunia pendidikan yaitu perundungan, dan di MI Al-falah sebagai Sekolah Dasar dengan latar belakang siswa yang beragam membuat rawan terjadinya perundungan. Kegiatan pengabdian ini dilakukan sebagai salah satu upaya pencegahan terjadinya perundungan di MI Al-Falah Tanggul. Terdapat beberapa tahapan yang dilakukan yaitu engagement, assesment, intervention, dan evaluation. Pada tahapan intervention, metode yang digunakan kepada siswa yaitu Metode Fun Learning. Metode ini membuat siswa senang dan sangat antusias berpartisipasi dalam kegiatan. Hasil pengabdian yang teridentifikasi, dengan membandingkan pre-test dan post-tes menunjukkan adanya peningkatan pengetahuan siswa mengenai materi perundungan. Edukasi antiperundungan membuat siswa mengetahui tentang bentuk dan jenis perundungan, batasan perilaku yang dapat diklasifikasikan sebagai perundungan, dampak perundungan bagi korban maupun pelaku, serta sanksi yang dapat diberikan bagi pelaku perundungan. Di akhir sesi, semua siswa melakukan deklarasi antiperundungan, bersama tim pengabdian juga seluruh dewan guru. Deklarasi ini dilakukan sebagai salah satu wujud komitmen moral dari warga MI Al-Falah Tanggul untuk menciptakan sekolah aman, bebas perundungan.

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