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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal on Education JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Journal of Innovation in Business and Economics International Journal of Economics, Business and Accounting Research (IJEBAR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Raflesia Akuntansi GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Ekonomi Jurnal Bisnis Mahasiswa International Journal Of Economics Social And Technology Jurnal Peradaban Masyarakat (JPM) Journal of Artificial Intelligence and Digital Business Indonesian Research Journal on Education Mount Hope Global Economic Journal Jurnal Global Ilmiah International Journal of Economics, Business and Innovation Research Multidisciplinary Indonesian Center Journal Economic and Business Horizon Jurnal Teknologi dan Informatika INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Muhammad Habibie
Universitas Medan Area, Indonesia
Religion Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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KOLABORASI STRATEGIS BERBASIS EKONOMI SIRKULAR UNTUK PENINGKATAN KESEJAHTERAAN MASYARAKAT PESISIR, PENGURANGAN JEJAK KARBON, DAN PENGUATAN BRANDING DESA WISATA SUNGAI KAKAP Heriyanto, Heriyanto; Masy'ari; HABIBIE, MUHAMMAD
Jurnal Teknologi dan Informatika Vol. 4 No. 1 (2026): Agustus : Jurnal Teknologi dan Informatika
Publisher : STMIK Pesat Nabire

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70539/jti.v4i1.175

Abstract

Desa Wisata Sungai Kakap, Kabupaten Kubu Raya, Kalimantan Barat, menghadapi persoalan pengelolaan sampah plastik dari aktivitas pariwisata. Kegiatan pengabdian kepada masyarakat (PKM) ini bertujuan meningkatkan kemampuan Kelompok Sadar Wisata (Pokdarwis) melalui pelatihan 3R, praktik upcycling, dan penerapan teknologi tepat guna. Kegiatan meliputi sosialisasi, pelatihan, penerapan teknologi, pendampingan, dan evaluasi. Sebanyak 17 anggota Pokdarwis mengikuti pelatihan dengan tingkat ketuntasan keterampilan ≥80% dan menghasilkan eco-merchandise dari sampah plastik. Mitra juga memperoleh mesin pencacah plastik berkapasitas sekitar 15 kg/jam yang didukung mesin pemanas dan cetakan, lima kotak sampah pemilahan, serta SOP Kebersihan dan 3R. Hasil kegiatan menunjukkan peningkatan pengetahuan dan keterampilan mitra dalam pemilahan sampah, upcycling, dan penggunaan teknologi pengolahan plastik. Hasil ini menunjukkan bahwa penerapan teknologi tepat guna yang didukung pemberdayaan masyarakat dapat membantu pengelolaan sampah plastik secara lebih tertata di desa wisata pesisir.
Pengaruh Tax Amnesty, Pemahaman Peraturan Perpajakan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak pada KPP Pratama Pematang Siantar Rophita Sonia Purba; Hasbiana Dalimunthe; Muhammad Habibie
Jurnal Global Ilmiah Vol. 2 No. 7 (2025): Jurnal Global Ilmiah
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/jgi.v2i7.207

Abstract

This study aims to analyze the influence of tax amnesty, understanding of tax regulations, and tax sanctions on taxpayer compliance at the Primary Tax Office (KPP) Pratama Pematang Siantar. The sample in this study was 100 respondents who were registered taxpayers at the Pematang Siantar Pratama Tax Service Office. Sampling used random sampling with a significance level of 0.05. Taxpayer compliance is a crucial factor in optimizing state revenue through taxes. In recent years, the government has implemented various policies, such as tax amnesty, to increase taxpayer compliance. Understanding tax regulations and the existence of tax sanctions are also factors that can affect the level of taxpayer compliance. This study uses a quantitative approach with a survey method involving taxpayers registered at KPP Pratama Pematang Siantar as respondents. The data were analyzed using multiple linear regression to examine the relationship between the studied variables. The results show that tax amnesty and understanding of tax regulations have a positive and significant influence on taxpayer compliance. Meanwhile, tax sanctions also affect compliance but with a lower level of significance compared to the other two variables. These findings indicate that increasing understanding of tax regulations and effective tax amnesty policies can enhance taxpayer compliance. Therefore, further efforts from tax authorities are needed to improve tax education and implement more effective sanctions to encourage taxpayer compliance.
Co-Authors Abdul Azis Ananda Fitriani Dewi Andini, Reni Anggraini, Dwi Pertiwi Anggriani, Dwi Pertiwi Anindya, Desy Arifa Pratami Bayu Wulandari Chandra, Andriana Alnazhira Della Rosa Dendry Perdana Putra DENI SETIAWAN Desy Astrid Anindya Desy Astrid Anindya Dewi, Ananda Fitriana Dwi Anggraini Dwi Pertiwi Anggraini Fadillah, Tri Fadillah, Tri Dessy Febry Afifah Irwan Gunawan, Ripin Harry Suharman Hasbiana Dalimunthe HERIYANTO Ina Liswanty Indawati Lestari Irine Ika Wardhani Janit Putri Nainggolan Juliana, Ega Juliansyah, Roni Karuto Lusan Stevani Martha Angelica Hutasoit Masy'ari Mery Natalia Silaban Miftahul Jannah Muhammad As Siddiq Nasution, Sri Wanti Nazli, Putri Nurhusna, Salsa Pakpahan, Dewi Panggabean, Amanda Permai, Putri Indah Pianus Giawa Pratama, Su Novianti Suci Pratami, Arifa Pratiwi, Cyntia Purnamasari, Eka Riadi Riadi Riadi Riadi, Riadi Ridho Gilang Adiko Rony, Rony Rophita Sonia Purba Sabrina Tri Asti Nasution Samsul Hadi Sari Bulan Tambunan Sari, Okta Mutia Sembiring, Erika Sembiring, Erika Apulina Shabrina Tri Asti Nasution Siti Aisyah Siti Aisyah Siti Aisyah Aisyah Situmorang, Lilis Farida Susanto, Jonson Syarifah Fadillah Natasha Taufiq Risal Thezar Fiqih Hidayat Hasibuan Vina Winda Sari Wardhani, Irine Ika Wilda Sri Munawaroh Harahap Wulandari, Bayu Yanti, Aprili