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Optimalisasi kepatuhan pajak melalui verifikasi, validasi data, dan pemanfaatan teknologi di wilayah UPTB 1 Surabaya Latifah, Mutiara; Fadil, Cholid; Imaningsih, Niniek
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 4 (2025): Juli
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i4.31520

Abstract

AbstrakRendahnya kepatuhan wajib pajak menjadi kendala utama dalam optimalisasi penerimaan Pajak Bumi dan Bangunan (PBB) di wilayah Unit Pelaksana Teknis Badan (UPTB) 1 Surabaya, yang meliputi Kecamatan Semampir, Krembangan, Kenjeran, Bulak, Bubutan, dan Pabean Cantikan. Penelitian pengabdian ini bertujuan meningkatkan kepatuhan wajib pajak melalui verifikasi dan validasi data objek pajak serta pemanfaatan teknologi digital. Mitra sasaran adalah Badan Pendapatan Daerah Kota Surabaya tepatnya UPTB 1 Surabaya, dengan keterlibatan sekitar 30 mahasiswa sebagai tim pelaksana. Kegiatan diawali dengan koordinasi intensif bersama perangkat RT/RW untuk mendukung sosialisasi dan penyebaran informasi kepada masyarakat. Metode pelaksanaan terdiri dari enam tahapan utama: (1) kunjungan door to door ke lokasi objek pajak untuk menyerahkan surat himbauan dan menginformasikan kewajiban pembayaran, (2) verifikasi dan validasi data objek pajak dengan mendokumentasikan kondisi lapangan menggunakan berita acara dan foto, (3) input data hasil verifikasi ke platform digital Bapenda secara real-time, (4) pelaksanaan layanan MOBLING (mobil keliling) di balai kelurahan untuk memudahkan masyarakat membayar pajak, (5) evaluasi serta tindak lanjut pembaruan data oleh petugas Bapenda, dan (6) monitoring berkelanjutan untuk memastikan akurasi dan kepatuhan pajak. Hasil kegiatan menunjukkan peningkatan akurasi data objek pajak, pengurangan duplikasi, serta peningkatan kesadaran dan kepatuhan wajib pajak membayar PBB. Secara kuantitatif, realisasi penerimaan PBB meningkat sebesar 8,74% selama Agustus–Desember 2024. Kegiatan ini juga mempercepat proses administrasi dan meningkatkan transparansi pengelolaan pajak. Dengan demikian, pengabdian ini memberikan kontribusi signifikan dalam meningkatkan kepatuhan pajak dan pendapatan daerah di wilayah UPTB 1 Surabaya. Kata kunci: kepatuhan wajib pajak; verifikasi; validasi; objek pajak; platform digital. AbstractLow taxpayer compliance has been a major obstacle to optimizing Land and Building Tax (PBB) revenue in the Technical Implementation Unit (UPTB) 1 Surabaya, covering Semampir, Krembangan, Kenjeran, Bulak, Bubutan, and Pabean Cantikan districts. This community service research aims to enhance taxpayer compliance through verification and validation of tax object data and the utilization of digital technology. The partner is the Surabaya Regional Revenue Agency, specifically UPTB 1 Surabaya, involving about 30 students as the implementation team. The activity began with intensive coordination with RT/RW officials to support socialization and information dissemination to the community. The implementation method consists of six main stages: (1) door-to-door visits to tax object locations to deliver appeal letters and inform payment obligations, (2) verification and validation of tax object data by documenting field conditions with official reports and photos, (3) real-time data input of verification results into the Bapenda digital platform, (4) mobile service (MOBLING) at the village hall to facilitate tax payments, (5) evaluation and follow-up data updates by Bapenda officers, and (6) continuous monitoring to ensure data accuracy and tax compliance. The results show improved accuracy of tax object data, reduced duplication, and increased taxpayer awareness and compliance in paying PBB. Quantitatively, PBB revenue realization increased by 8.74% from August to December 2024. This activity also accelerated administrative processes and enhanced transparency in tax management, thus significantly contributing to improved tax compliance and regional revenue in UPTB 1 Surabaya. Keywords: taxpayer compliance; verification; validation; tax objects; digital platforms.
Strategy to Improve Restaurant Taxpayer Discipline Through Issuing Warning Letters: Strategi Meningkatkan Kedisiplinan Wajib Pajak Restoran Melalui Pemberian Surat Teguran Choirunnisa, Salsa; Imaningsih, Niniek; Fadil, Cholid
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Edisi Juli 2025
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v5i2.1382

Abstract

The strategy of directly delivering warning letters to restaurant taxpayers has proven effective in improving taxpayer discipline in Surabaya. This is reflected in the 50.11% increase in Restaurant Tax (PBJT) realization. Direct interaction between tax officers and taxpayers also provides education on the importance of tax payments and their benefits for regional development. Challenges faced, such as taxpayer resistance and restaurant closures, can be addressed through a proper approach and flexible delivery schedules. This study concludes that delivering warning letters is a strategic step to encourage tax compliance, ultimately contributing to an increase in Regional Original Revenue (PAD). Future recommendations include enhancing tax awareness programs and developing technology-based methods for delivering warning letters to improve efficiency.
Strategi Peningkatan Kesadaran PBB Melalui Mobil Keliling Bapenda UPTB 3 Sawahan, Surabaya Naurah, Adinda Putri; Imaningsih, Niniek; Fadil, Cholid
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 1 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i1.4137

Abstract

Purpose: This research explores the effectiveness of the mobile car program initiated by the Regional Revenue Agency (Bapenda) UPTB 3 Surabaya City to increase public awareness of Land and Building Tax (PBB). Methodology: This research is a qualitative study with a descriptive design, which is a benchmark for participation in the effectiveness of PBB voting. This study describes the role and strategies of the PBB mobile car. Results: According to several sources, the PBB mobile car program in Sawahan District, Surabaya received a positive response from the community. Increased insight into taxation and simplification of the administrative process.  The main strategy for mobile cars is to choose strategic places, such as markets and public places, with a regular schedule with friendly and communicative officers. Conclusion: The mobile car program in Sawahan District, Surabaya, significantly increased public awareness of PBB. The public is easier to reach, educated with clearer information, and makes the tax payment process easier for the government. This program received positive responses from both taxpayers and related officers, although challenges in expanding public reach and understanding remain. Limitation: This study was conducted only at Bapenda UPTB 3, Sawahan District, Surabaya. Contribution: This research can increase public awareness, especially in Sawahan District, Surabaya, regarding the payment of PBB and as an evaluation material for Bapenda UPTB 3, Surabaya City Government to improve services in the field of PBB Payments to increase income and manage regional development.
Determination of Economic Growth, Human Development Index, and Open Unemployment Rate on Poverty Level in the Province of the Special Region of Yogyakarta Rosita, Melfiya; Imaningsih, Niniek
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7369

Abstract

As one of the provinces that has special features and is nicknamed as a student city, DI Yogyakarta still ranks first with the highest poverty rate on Java Island. Therefore, this study aims to determine the factors that influence the high poverty rate in the Special Region of Yogyakarta Province. Quantitative analysis with the Multiple Linear Regression method is used in this study to determine the effect of each variable. The results of the study show that in the Special Region of Yogyakarta Province in 2009-2023, Economic Growth and Open Unemployment Rate have no effect on the Poverty Rate, while the Human Development Index has an effect on the Poverty Rate in the Special Region of Yogyakarta Province.
The Determination of Exchange Rate, Production Volume, Average Price, and Gross Domestic Product on the Export Value of Indonesian Nutmeg Seeds (HS-090811) to China Athalla Nail Maedy T., Febriyan; Imaningsih, Niniek
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesia is one of the largest producers and exporters of nutmeg in the world. Nutmeg plays a very crucial role in improving the Indonesian economy. One of the destination countries for nutmeg exports is China. This study aims to determine the factors that influence the Export Value of Indonesian Nutmeg to China. The data in the study were analyzed using a quantitative approach using the Multiple Linear Regression Analysis method. The results of the study indicate that the Exchange Rate has a negative and significant effect on the Export Value of Indonesian Nutmeg Seeds to China, the Amount of Production and Average Price have no effect on the Export Value of Indonesian Nutmeg to China, and China's GDP has a significant positive effect on the Export Value of Indonesian Nutmeg to China.
Analysis Influence Growth Economy, Level Wages Minimum and Level Education to Unemployment in Pamekasan Regency Rohani, Alya; Imaningsih, Niniek
Journal of Regional Economics and Development Vol. 3 No. 1 (2025): November
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jred.v3i1.917

Abstract

This study aims to determine the effect of economic growth, minimum wage levels, and education levels on the unemployment rate in Pamekasan Regency in the period 2014–2023. The background of the study is based on the problem of unemployment which remains a significant issue in regional development, where high unemployment is related to fluctuations in economic growth, minimum wage policies, and low educational attainment of the community. This study uses a quantitative method with multiple linear regression analysis, while research data was obtained from the Central Statistics Agency (BPS) of Pamekasan Regency. The results show that economic growth has a negative effect on unemployment, so that economic improvement can reduce the number of unemployed. The minimum wage variable has a positive effect, which means that wage increases tend to increase unemployment due to limited labor absorption capacity. Meanwhile, the level of education has a negative and significant effect, meaning that the higher the community's education, the lower the unemployment rate. Simultaneously, all three variables are proven to have a significant effect on unemployment in Pamekasan Regency.