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Optimalisasi Pengelolaan Pajak Sebagai Sarana Kesejahteraan Sosial di Kota Makassar Hidayat, Aisyah; Junaid, Asriani; Wahyuni, Nur; Nurwana, Andi
Center of Economic Students Journal Vol. 4 No. 3 (2021): July-September (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.281 KB) | DOI: 10.56750/csej.v4i3.437

Abstract

Fenomena pajak yaitu masih banyak wajib pajak yang tidak memenuhi kewajibannya untuk membayar pajak. Dapat terlihat dari penerimaan pajak di Kota Makassar per November 2021 yaitu sebesar Rp935 miliar yang tidak mencapai target yang seharusnya Rp1,68 Triliun. Penelitian ini bertujuan untuk mengetahui pengelolaan pajak optimal dalam kesejahteraan sosial di Kota Makassar. Pendekatan yang dipakai dalam penelitian ini menggunakan pendekatan kualitatif deskriptif. Jenis data menggunakan data primer berupa wawancara dan data sekunder berupa dokumentasi. Analisis data menggunakan tahap pengumpulan data, Triangulasi Data, reduksi dan penyajian data. Hasil penelitian menunjukkan optimalisasi pengelolaan pajak sebagai sarana kesejahteraan sosial di Kota Makassar yaitu melalui penerapan strategi Intensifikasi Penerimaan Pajak Daerah dan Ekstensifikasi Penerimaan Pajak Daerah, selanjutnya secara spesifik bentuk optimalisasi yang dilakukan dalam meningkatkan kesejahteraan sosial di kota Makassar adalah dengan reformasi struktural sektor perpajakan yang lebih nyata melalui tegas mengimplementasikan Undang Undang No 7 tahun 2021 tentang Harmonisasi Peraturan Perpajakan (HPP).
PELATIHAN MANAJEMEN KEUANGAN UNTUK MENINGKATKAN KAPASITAS PELAKU UMKM DI KELURAHAN PADDUPPA KECAMATAN TEMPE KABUPATEN WAJO Yuniarti, A.; Jamaluddin, Andi; -, Faisal; Nurwana, Andi
Arunika: Jurnal Pengabdian Masyarakat Vol. 1 No. 1: Juni 2022
Publisher : Unit Publikasi dan Jurnal Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/ar.v1i1.274

Abstract

The SMEs peddled their business in the Container Village by the Padduppa Village Government, Tempe District, Wajo Regency. Kampung Container located on the Cenrana River Street is a place designed by the government so that it attracts all culinary connoisseurs and a place to relax for visitors who want to enjoy the beauty of the coast of Lake Tempe and the Cenrana River Flow. The MSMEs are domiciled in Padduppa Village, facilitated by the government to increase their productivity and business results. These MSME actors have been active in their business since 2018. But in financial management but still minimal and still manually so that sometimes the SMEs are difficult to manage their finances, addressing the development of the business of MSMEs in the Padduppa Village who are increasingly advanced and crowded by visitors so that they really need knowledge about regulating business finances so that SMEs continue to exist in his efforts without being burdened with financial problems and can be managed professionally for the welfare of MSME actors. The purpose of financial management education for SMEs is (1) MSME actors can maximize profits with The right decision (2) Utilization of the right and optimal money so that efficiency is maintained. (3) Efficiency so that financial distribution is appropriate in all aspects or financial control, this activity is carried out on Thursday, May 12, 2022, at the Padduppa Village Office Hall, Tempe District, Wajo Regency. The results obtained are (1) MSME actors are able to plan, regulate, direct, and supervise financial activities such as procurement and utilization of their business funds (2) MSME actors are able to estimate the needs and composition of capital (3) the level of participation of MSMEs is quite good, so The activities carried out can provide an overview of the benefits of financial management such as determining investment appropriately
PENGABDIAN MASYARAKAT MELALUI KEGIATAN BAKTI SOSIAL DI DESA PASAKA KECAMATAN SABBANGPARU KABUPATEN WAJO Yuniarti, A.; Nurwana, Andi; Jamaluddin, Andi
Arunika: Jurnal Pengabdian Masyarakat Vol. 1 No. 2: Desember 2022
Publisher : Unit Publikasi dan Jurnal Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/ar.v1i2.315

Abstract

Community service in the form of social services carried out by a team of lecturers provides tremendous benefits to the Pasaka Village Community, Sabbangparu District, These activities are in the form of socializing the prevention of underage marriage, maternal and child health counseling, drug counseling. The purpose of this activity is to provide health services to the community for the realization of public welfare in the health sector as well as increase the sense of social care among fellow human beings. The activity has been carried out since 05,10 & 11 August 2022 by involving the Head of the Women's Protection and fulfillment of children's rights DINSOSP2KBP3A Wajo Regency and medical personnel, such as sub-district midwives coordinators and nurses and attended by 90 participants, consisting of 25 people to prevent child marriage. , Maternal and child health counseling as many as 30 people and drug counseling at SMPN 3 Sabbangparu as many as 35 people
PELATIHAN KEWIRAUSAHAAN BAGI PELAKU UMKM DI KELURAHAN PAMMANA KABUPATEN WAJO Yuniarti, Andi; Nurwana, Andi; Jamaluddin, Andi
Arunika: Jurnal Pengabdian Masyarakat Vol. 2 No. 1: Juni 2023
Publisher : Unit Publikasi dan Jurnal Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/ar.v2i1.386

Abstract

Community service is the implementation of the practice of science, technology and art and culture directly to the community institutionally through scientific methodology as the dissemination of the Tri Dharma of Higher Education and a noble responsibility in efforts to develop community capabilities. MSME development is a community service activity in the form of applying science and technology results to solve problems faced by MSME units (micro, small and medium enterprises). This program is aimed at increasing the independence and performance of MSMEs. Examples include: improving the quality of MSME industrial processed products, increasing MSME productivity with appropriate technology, developing online marketing to expand the MSME market, such as only in the Pammana village, Pammana sub-district, Wajo district, with several residents trying to open a business but lacking skills. so that skills are needed so that an entrepreneurial spirit is needed. In this training, it is hoped that entrepreneurs can increase their productivity and provide knowledge to market their products online
PENGABDIAN MASYARAKAT MELALUI PENGEMBANGAN EDUKASI EKOWISATA DENGAN PELIBATAN MASYARAKAT DI DANAU TEMPE KECAMATAN TEMPE KABUPATEN WAJO Nurwana, Andi; Jamaluddin, Andi; Yuniarti, Andi
Arunika: Jurnal Pengabdian Masyarakat Vol. 3 No. 1: Juni 2024
Publisher : Unit Publikasi dan Jurnal Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/ar.v3i1.497

Abstract

Lake Tempe Is Fisherman. The problem that often arises related to the livelihood of the population is the availability of employment opportunities which are inadequate with population development as stated in the regional development planning of Wajo Regency. Especially for fishermen who live around Lake Tempe, if they only rely on income to fish in the lake, their income will be very limited, so to obtain additional income, ecotourism can be developed around the lake. This community service activity aims to increase public awareness about the potential. natural resources that can be used as a source of income, thereby increasing household income. This activity was carried out on August 31 2023, at Laelo Village, Tempe District. By obtaining results (1) the community can develop ecotourism in Lake Tempe, with full involvement by the community (2) community participation is quite good, so that this activity runs smoothly (3) increase community knowledge, especially fishermen, regarding ecotourism development to increase community income.