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Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, dan Tingkat Penghasilan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Bandung Wulandari; Saepuloh, Cepi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3952

The number of motorcycle users continues to increase every year in West Java, but in fact there are still many taxpayers who no longer re-register their vehicles, especially in Bandung City. This study aims to determine the effect of taxpayer awareness, service quality, and income level on motor vehicle taxpayer compliance in Bandung City partially. This research is a quantitative research with descriptive approach. This study used a questionnaire method to collect data with a sample of 100 respondents from the total population of motor vehicle owners in the last year of 1.562.668. The data analysis techniques used in this study are Descriptive Analysis, Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, Multiple Linear Regression Test, Correlation Coefficient Test, Determination Test (R2), t test, and F test. The results of the research conducted show that taxpayer awareness has a positive and significant influence on taxpayer compliance, then service quality has a positive and significant influence on taxpayer compliance, and income level has a positive and significant influence on taxpayer compliance.

Pengaruh Literasi Keuangan dan Urgensi Kebutuhan Terhadap Keputusan Penggunaan Pinjaman Online (Studi Kasus Di Kelurahan Cipamokolan) Sari, Lela Nur Indah; Saepuloh, Cepi
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 22 No 1 (2025): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v22i1.863

Studi ini bemaksud untuk meneliti sejauh mana literasi keuangan serta urgensi kebutuhan berkontribusi terhadap preferensi individu dalam mengakses pinjaman online. Untuk mendukung analisis, penelitian ini bergantung pada data primer dan sekunder untuk mendapatkan hasil analisis yang lebih akurat. Untuk menentukan sampel, penelitian ini mengadopsi purposive sampling dalam metode non-probability sampling. Melalui perhitungan menggunakan rumus Slovin sebanyak 99 responden dipilih sebagai sampel penelitian. Penelitian ini melibatkan partisipan dari Generasi Z dan Milenial dengan rentang usia 18 hingga 35 tahun yang berdomisili di sekitar Kelurahan Cipamokolan. Metode analisis yang digunakan dalam penelitian ini adalah Linear Berganda dengan SPSS 26. Hasil penelitian menunjukkan bahwa terdapat pengaruh signifikan antara literasi keuangan terhadap keputusan penggunaan pinjaman online, juga terdapat pengaruh signifikan antara urgensi kebutuhan terhadap keputusan penggunaan pinjaman online. Keputusan seseorang dalam menggunakan pinjaman online ditentukan secara bersamaan oleh literasi keuangan dan tingkat urgensi kebutuhan. Selain itu, kedua variabel tersebut berkontribusi sebesar 41,3% terhadap keputusan penggunaan pinjaman online, sedangkan sisanya dipengaruhi oleh faktor eksternal lainnya. Hal ini menunjukkan bahwa keputusan seseorang dalam menggunakan pinjaman online tidak hanya bergantung pada pemahaman keuangan, tetapi juga pada tingkat kebutuhan mendesaknya.

Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, dan Tingkat Penghasilan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Bandung Wulandari; Saepuloh, Cepi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3952

The number of motorcycle users continues to increase every year in West Java, but in fact there are still many taxpayers who no longer re-register their vehicles, especially in Bandung City. This study aims to determine the effect of taxpayer awareness, service quality, and income level on motor vehicle taxpayer compliance in Bandung City partially. This research is a quantitative research with descriptive approach. This study used a questionnaire method to collect data with a sample of 100 respondents from the total population of motor vehicle owners in the last year of 1.562.668. The data analysis techniques used in this study are Descriptive Analysis, Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, Multiple Linear Regression Test, Correlation Coefficient Test, Determination Test (R2), t test, and F test. The results of the research conducted show that taxpayer awareness has a positive and significant influence on taxpayer compliance, then service quality has a positive and significant influence on taxpayer compliance, and income level has a positive and significant influence on taxpayer compliance.

Pengaruh Program Pemutihan Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Pada Kantor SAMSAT Kabupaten Bandung II Soreang Wati, Rinda; Saepuloh, Cepi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4010

The vehicle tax amnesty program is a policy implemented by local governments to improve vehicle taxpayer compliance by eliminating penalties and providing tax relief. This study aims to analyze the effect of the vehicle tax amnesty program on vehicle taxpayer compliance at the SAMSAT Office of Bandung Regency II Soreang. This research employs a quantitative method with a associative approach. Data was obtained through questionnaires distributed to 100 registered vehicle taxpayers at the SAMSAT Office of Bandung Regency II Soreang. Data analysis was conducted using simple linear regression to examine the relationship between the vehicle tax amnesty program as an independent variable and taxpayer compliance as a dependent variable. The results show that the vehicle tax amnesty program has a positive and significant effect on taxpayer compliance. The coefficient of determination (R²) value of 27.7% indicates that the tax amnesty program explains 27.7% of the variance in taxpayer compliance, while the remaining 72.3% is influenced by other factors. However, the study also found the potential for moral hazard, where taxpayers tend to delay tax payments in anticipation of future amnesty programs.

Pengaruh Pemahaman Perpajakan, Kualitas Pelayanan dan Pengawasan Terhadap Penerimaan Pajak Restoran Pada Badan Pendapatan Daerah (Bapenda) Kabupaten Bandung II Soreang Nuraeni, Ranti; Saepuloh, Cepi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4051

Restaurant tax is a key source of Local Own-Source Revenue (PAD) that supports regional development. However, its realization in Bandung Regency II Soreang remains suboptimal. This study aims to analyze the effect of tax understanding, service quality, and supervision on restaurant tax revenue. A quantitative method with an associative approach was used. Data were collected through questionnaires from 95 restaurant taxpayers. Data analysis techniques include validity and reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression, partial (t-test) and simultaneous (F-test) significance tests, and coefficient of determination (R²). The results show that tax understanding, service quality, and supervision have a positive and significant effect, both partially and simultaneously, on restaurant tax revenue. These findings highlight the importance of improving tax education, optimizing service quality, and strengthening supervision systems to enhance taxpayer compliance and local tax revenue.

Pengaruh Penerapan Program E-Samsat dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kabupaten Bandung II Soreang Nisa, Khaerun; Saepuloh, Cepi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4052

By utilizing technological advances, the Indonesian government has developed innovative online-based Samsat services, namely E-Samsat (Electronic One-Stop Single Administration System). This program was launched to increase taxpayer compliance and make it easier to pay motor vehicle tax without having to come directly to the Samsat office. This research aims to determine the effect of implementing the E-Samsat program and the quality of tax services on motor vehicle taxpayer compliance at the Bandung II Soreang Regency Samsat Office. This research uses a quantitative approach. The data obtained by this research, apart from secondary data, also includes primary data, namely distributing questionnaires to 100 registered motor vehicle taxpayers in Bandung Regency. The results of this research show that the implementation of the E-Samsat program and the quality of tax services each have a positive and significant influence on motor vehicle taxpayer compliance. This research also shows that the government needs to increase socialization and education regarding E-Samsat to increase its adoption. In this way, the digital-based tax system can be further optimized.

Pengaruh Edukasi Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Survei pada UMKM Sektor Kuliner di Kota Bandung Amelia, Elsa Aisyah; Saepuloh, Cepi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4067

This study aims to analyze the effect of tax education and taxpayer awareness on taxpayer compliance in a survey of MSMEs in the culinary sector in Bandung City. The problem of taxpayer compliance is still a challenge for MSME players, even though the government has provided various incentives and facilities in the tax system. This study uses a quantitative approach with a survey method involving 92 respondents from MSME players in the culinary sector in Bandung City. Data were collected through questionnaires and analyzed using multiple linear regression methods. The results of this study reveal that tax education has a positive and significant effect on taxpayer compliance. In other words, the better the taxpayer’s understanding of the tax system, the level of their compliance also tends to increase. In addition, taxpayer awareness also has a positive influence on taxpayer compliance, which indicates that understanding and awareness of the importance of taxes can increase tax compliance. Simultaneously, tax education and taxpayer awareness make a significant contribution to the compliance of MSME taxpayers in the culinary sector in Bandung City. These findings indicate the need to strengthen tax education programs and increase taxpayer awareness through more effective communication strategies.

Strategi Green Marketing Destinasi Ekowisata Kampung Gandrung Muliany, Febriyan; Saepuloh, Cepi; Muhiban, Ayi; Kusuma, Bagus Arya
Jurnal Penyuluhan dan Pemberdayaan Masyarakat Vol. 4 No. 3 (2025): Jurnal Penyuluhan dan Pemberdayaan Masyarakat (September)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jppm.v4i3.1687

Pariwisata berkelanjutan memerlukan strategi pemasaran yang mampu meningkatkan daya tarik destinasi sekaligus menjaga kelestarian lingkungan. Kampung Gandrung merupakan salah satu destinasi ekowisata yang memiliki potensi alam dan budaya lokal, namun menghadapi tantangan dalam promosi dan pengelolaan yang ramah lingkungan. Kegiatan ini bertujuan untuk menerapkan strategi green marketing melalui pendekatan partisipatif dengan sasaran utama ibu-ibu rumah tangga. Kegiatan dilaksanakan pada 18 Agustus hingga 12 September 2025 dengan metode sosialisasi, workshop praktik, dan pendampingan lapangan, yang dipandu oleh narasumber dari Forum Komunikasi Dosen (FKD). Hasil kegiatan menunjukkan partisipasi aktif masyarakat dalam diskusi dan praktik green marketing, termasuk pembuatan konten promosi digital dan pengelolaan sampah. Evaluasi menunjukkan kesadaran masyarakat terhadap perubahan lingkungan serta keterlibatan mereka dalam pelestarian alam dan budaya lokal. Simpulan dari kegiatan ini menegaskan bahwa strategi green marketing efektif untuk mendukung keberlanjutan ekowisata, sementara saran menekankan perlunya pelatihan lanjutan, monitoring, dan jejaring dengan lembaga lain untuk memperkuat praktik ramah lingkungan.

Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (Sak-Emkm) (Studi Kasus Pada Umkm Konveksi Athia). Apni Rohimah, Rahmi Noor; Saepuloh, Cepi
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 22 No 2 (2025): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v22i2.872

Peran Usaha Mikro, Kecil, dan Menengah (UMKM) sangat krusial dalam mendukung stabilitas dan pertumbuhan ekonomi nasional, terutama melalui penciptaan lapangan kerja dan kontribusinya terhadap percepatan pembangunan ekonomi. Walaupun begitu, banyak pelaku UMKM masih menghadapi kesulitan dalam mencatat keuangan secara sistematis dan rapi. Salah satu tantangan utama berkaitan dengan penerapan Standar Akuntansi Keuangan untuk Entitas Mikro, Kecil, dan Menengah (SAK EMKM), yang dirancang untuk menyederhanakan proses penyusunan laporan keuangan bagi pelaku usaha berskala kecil. Penelitian ini dilakukan untuk mengetahui tingkat penerapan SAK EMKM di Konveksi Athia yang berada di Kabupaten Bandung, dengan fokus pada praktik pelaporan keuangan dan berbagai kendala yang dihadapi selama proses implementasinya. Metode yang digunakan adalah penelitian kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa pencatatan keuangan di Konveksi Athia masih sederhana dan belum sepenuhnya sesuai dengan SAK-EMKM. Kendala utama yang dihadapi adalah kurangnya pemahaman pemilik usaha tentang standar akuntansi serta keterbatasan sumber daya dalam penyusunan laporan keuangan yang sistematis.

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