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The Influence of Taxpayer Awareness, Tax Knowledge, Service Quality, Tax Sanctions, and Tax Audits on Tax Compliance of Restaurant Taxpayers Nurdiana, Aria; Maulina, Anita; Wahyudin, Dian; Zaini, Zaman; Hendrarso, Panji
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 5 (2025): JURNAL LOCUS: Penelitian & Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i5.4041

Abstract

Local Revenue (PAD) or Local Own-Source Revenue (LOSR) is an important component in the local government budget, with Specific Goods and Services Tax (PBJT) as one of the main sources. In the Special Capital region of Jakarta, PBJT on Food and Beverages (previously known as Restaurant Tax) has become the most significant sector in contributing to PAD. However, taxpayer compliance in this sector remains a challenge, as evidenced by restaurant tax arrears reaching IDR 141.3 billion in 2023. This study aims to analyze the influence of taxpayer awareness, tax knowledge, service quality, tax sanctions, and tax audits on taxpayer compliance in the restaurant sector in Central Jakarta. The research method used is quantitative with a survey approach. Data were collected through questionnaires distributed to restaurant taxpayers and analyzed using the Partial Least Square Structural Equation Modeling (PLS SEM). Results of the study indicate that sanctions and service quality have a positive and significant effect on taxpayer compliance. However, the findings show that taxpayer awareness, tax knowledge, and tax audits do not significantly influence taxpayer compliance. Findings suggest that strategies to improve tax compliance should focus on enhancing service quality and implementing more optimal sanctions. With these efforts, it is hoped that local tax revenue from the restaurant sector can continue to increase and support sustainable regional development.
PENINGKATAN KOMPETENSI GURU TK/PAUD MELALUI KEGIATAN UNPLUGGED CODING DALAM PEMBELAJARAN DEEP LEARNING Sonjaya, Trisna; Hendrarso, Panji; Solihin, Ihin; Priyanti, Nita
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 5 No. 3 (2025): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v5i3.207

Abstract

TK Kartika XIX 38 Pandeglang is located at Jl. Letnan Bolang No. 9, Pandeglang Village, Pandeglang District, Pandeglang Regency, Banten Province. The current learning problems of TK Kartika XIX 38 Pandeglang students are: (1) teachers do not have Unplugged Coding textbooks; (2) teachers do not have learning guidebooks in Deep Learning; and (3) workshops on compiling unplugged coding teaching materials have not been implemented. The solutions offered are: (1) Compiling unplugged coding teaching materials for students systematically; (2) compiling learning guidebooks in deep learning based on curriculum references and basic competencies; and (3) implementing workshop activities on compiling deep learning by learning guidebooks. The method offered to address partner problems in community service programs is by using the ABCD (Asset-Based Community Development) method to improve teacher competency through workshops and accompanying unplugged coding learning activities at TK Kartika XIX 38 Pandeglang. Analysis Stage (A) the implementing team consisting of lecturers and students conducted a survey, identified partner problems and collected data. Preparation Stage (B) carried out socialization and focus group discussions (FDG) with partners, prepared a workshop schedule, prepared unplugged coding learning activities and prepared activity equipment with partners. Implementation Stage (C) the implementing team started of deep learning workshop activities, mentored teachers in preparing learning tools and accompanied unplugged coding learning activities together with partners. Evaluation Stage (D) PkM activity program was carried out by the chairman and all members, to provide solutions to problems faced by partners. The results of community service carried out at TK Kartika XIX 38 Pandeglang for eight months, there was an increase in teacher competence in the deep learning of learning process, a positive impact after the unplugged coding workshop activity, namely teachers can use teaching materials and learning tools, and deep learning can be implemented effectively and efficiently to achieve learning objectives
Pengaruh Kualitas Sistem, Kompetensi, dan Motivasi Terhadap Kepuasan Pengguna Pada Sistem Informasi Manajemen Program Transformasi Perpustakaan Berbasis Inklusi Sosial di Provinsi Jawa Tengah Musangadah, Nur; Hendrarso, Panji
Abiwara : Jurnal Vokasi Administrasi Bisnis Vol. 7 No. 1 (2025): September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

Perpustakaan Nasional Republik Indonesia menjalankan program Transformasi Perpustakaan Berbasis Inklusi Sosial (TPBIS). Program ini mempunyai visi untuk menciptakan masyarakat sejahtera melalui TPBIS dan secara khusus program ini bertujuan untuk meningkatkan kualitas perpustakaan, meningkatkan penggunaan layanan, dan membangun komitmen dan dukungan stakeholder untuk keberlanjutan pengembangan perpustakaan. Untuk memastikan implementasi program berjalan dengan baik, program ini mengembangkan Sistem Informasi Manajemen (SIM) berbasis online, sebagai alat untuk melakukan monitoring dan evaluasi program. Penelitian ini bertujuan untuk mengevaluasi pengaruh kualitas sistem, kompetensi dan motivasi terhadap kepuasan pengguna SIM TPBIS. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh dari penyebaran kuesioner terhadap 78 admin SIM TPBIS di Provinsi Jawa Tengah. Pengambilan sampel dilakukan dengan teknik simple random sampling. Teknik analisis data menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kualitas sistem, kompetensi dan motivasi baik secara parsial maupun simultan berpengaruh signifikan terhadap kepuasan pengguna SIM TPBIS. Hal itu dibuktikan dengan nilai t-hitung dan F-hitung yang lebih besar dari nilai kritisnya. Kontribusinya terhadap peningkatan kepuasan pengguna yaitu 49,3% untuk kualitas sistem, 40,1% untuk kompetensi, 49,8% untuk motivasi dan secara simultan ketiga faktor tersebut memberikan kontribusi 58,7%. Perpustakaan Nasional perlu rutin mengevaluasi dan memperbarui SIM TPBIS untuk memastikan kinerja optimal, keamanan data, dan kemudahan penggunaan, serta melibatkan admin dalam memberikan umpan balik. Kompetensi dan motivasi admin dapat ditingkatkan melalui pelatihan relevan, partisipasi aktif dalam pengembangan sistem, dan penghargaan.
Implementasi Kebijakan Sistem Ketahanan Kebakaran Lingkungan Dalam Upaya Pencegahan Kebakaran Dini Pada Kecamatan Cakung Kota Administrasi Jakarta Timur Wahyono, Tri Hadi; Hendrarso, Panji; Harjo, Joko S Dwi
Abiwara : Jurnal Vokasi Administrasi Bisnis Vol. 7 No. 1 (2025): September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

In 2023, East Jakarta recorded the highest number of fire incidents in Jakarta, with 594 cases, of which Cakung District accounted for 126. However, the implementation of the Fire Resilience System in Cakung remains suboptimal, as Fire Volunteer Units have only been established in some community units (RW) across four out of the seven sub-districts. This study aims to analyze and evaluate the implementation of the Fire Resilience System Policy in early fire prevention at the Fire and Rescue Sub-Department of East Jakarta Administrative City. A qualitative approach was employed, with data collected through interviews involving seven informants. The findings indicate that the implementation of the Fire Resilience System Policy at the Fire and Rescue Sub-Department of East Jakarta has been effective and has yielded positive results. However, several challenges persist, including limitations in human resources, fire prevention facilities, inter-agency coordination, public awareness, and budget constraints. To address these challenges, efforts have been made to strengthen human resources through continuous training, improve fire prevention facilities, optimize inter-agency coordination, enhance public awareness and participation, utilize technology for monitoring and early warning systems, and increase collaboration with the private sector and non-governmental organizations.
Sustainability Of Fishermen's Economy Post-Implementation Of Government Regulation No. 85 Of 2021 On Types And Tariffs On Non-Tax Acceptance Types Panji hendrarso; Rudianto, Rudianto; Ryska Hadianti; Jumanah, Jumanah
Jurnal Scientia Vol. 13 No. 03 (2024): Education and Sosial science, June - August 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v13i03.2503

Abstract

This research aims to discuss the impact and implications of Government Regulation Number 85 of 2021 on the economic sustainability of fishermen in Indonesia by regulating the sustainable management of fish resources. The issue focuses on discussing how this regulation affects the economic sustainability of fishermen, including its impact on income, welfare and The survival of fishermen. In order to approach this problem, references are used. Data was collected through descriptive research with a qualitative approach, namely a form of research that aims to provide a general overview of various types of data collected from the field objectively. This study concludes that regarding the size of the PNBP increase rate for fishermen of around 5-10 percent, we can analyze the contents of the regulations, their impact on fishermen and fisheries entrepreneurs, as well as responses and recommendations related to these regulations and so that these regulations can have an impact on economic progress and the welfare of the actors. business in the fisheries sector by looking at fish prices in very different regions. From the results of this study, the author concludes that the burdensome regulations are regarding the size of the PNBP increase rate for fishermen of around 5-10 percent. Apart from that, the existence of this PP is considered a policy that does not involve the public, in this case fishermen and fisheries business actors. For this reason, fishermen and fisheries business actors demand legal certainty and freedom of business that does not burden them.
QUALITY OF SERVICE IN PASSPORT APPLICATIONS AT CLASS I NON TPI BOGOR IMMIGRATION OFFICE Panji Hendrarso
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 2 (2024): FEBRUARY
Publisher : Adisam Publisher

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Abstract

Improvements to public service systems and procedures leading to excellent public service provided by officials/bureaucrats to the public should be carried out with full attention so that it is hoped that it will generate positive views from both customers and officials providing services. Therefore, the implementation of public services must be carried out and run based on service principles in accordance with applicable regulations. This is qualitative research with a case study approach. Data collection was carried out using semi-structured interviews with 15 passport applicants, participant observation and documentation. The results of this research show that the quality of public services at the Bogor Class 1 Immigration Office has experienced a significant increase, and is in accordance with service standards according to the Decree of the Minister for Administrative Reform namely Kep. MENPAN No. 63/KEP/M.PAN/7/2003 which includes service procedures, completion time, service costs, service products, facilities and infrastructure, and competency of service officers.