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Aninda Rahmawati
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Pelaksanaan Kewajiban Perpajakan Pelaku Usaha Mikro Kecil Menengah Marketplace di Wilayah Kecamatan Duren Sawit Dwikora Harjo; Aninda Rahmawati; Dani Milleano
JURNAL ONLINE INSAN AKUNTAN Vol 6 No 2 (2021): Jurnal Online Insan Akuntan (Desember 2021)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v6i2.1602

Abstract

Regarding the implementation of Government Regulation Number 23 of 2018 concerning tax obligations, there are still MSMEs in the marketplace who do not know their tax obligations. This study was conducted with the aim of analyzing the fulfillment of tax obligations and the obstacles among the MSME marketplace in the Duren Sawit Pratama Tax Service Office, especially in 2020 at the peak of the COVID-19 pandemic. A qualitative approach with descriptive research is the method used in conducting this research. The results show that the fulfillment of tax obligations among the MSME marketplace in the Duren Sawit Pratama Tax Office has not gone well, especially in terms of registration and tax reporting. Some of the obstacles found were the difficulty of identifying and reaching new marketplace MSME taxpayers, so that tax socialization did not run optimally. In addition, knowledge about tax obligations among them is also still very low. As a result, the MSME tax contribution in the marketplace has decreased, with an average tax contribution of only 0.56% during the 2018-2020 period.
Menggali Pengalaman Generasi Z Dalam Menjalankan Bisnis Thrift Yang Populer Di Kalangan Anak Muda Kota Palu: The Experiences Of Generation Z In Running A Thrift Business That Is Popular Among Young People In Palu City Andi Indriani Ibrahim; Muh. Riswandi Palawa; Ahmad Irwan Affandi; Aninda Rahmawati; Febrianti Berlian
Jurnal Kolaboratif Sains Vol. 8 No. 10: Oktober 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i10.8857

Abstract

Penelitian ini bertujuan untuk mengungkap pengalaman subjektif Generasi Z dalam menjalankan bisnis thrift yang semakin populer di kalangan anak muda Kota Palu. Permasalahan utama dalam penelitian ini adalah bagaimana generasi muda memaknai, mengelola, dan menghadapi tantangan dalam aktivitas bisnis thrift yang sarat nilai sosial dan lingkungan. Dengan pendekatan kualitatif dan metode fenomenologi deskriptif, penelitian ini melibatkan tiga partisipan yang menjalankan bisnis thrift dalam dua model berbeda: rumahan dan toko fisik. Data diperoleh melalui wawancara mendalam semi-terstruktur untuk menggali motivasi, tantangan, serta makna personal dari aktivitas wirausaha tersebut. Hasil penelitian menunjukkan bahwa motivasi pelaku usaha tidak semata didasarkan pada faktor ekonomi, melainkan juga dorongan emosional, keinginan membahagiakan keluarga, dan kepedulian terhadap lingkungan. Tantangan yang dihadapi meliputi kualitas barang yang tidak sesuai, keterbatasan modal, dan persaingan ketat, yang diatasi dengan strategi kreatif dan adaptif seperti promosi digital dan manajemen relasi pelanggan. Bisnis thrift dipahami partisipan sebagai ruang ekspresi diri, pembentukan karakter, serta partisipasi dalam gaya hidup berkelanjutan. Kesimpulan dari penelitian ini menegaskan bahwa bisnis thrift di kalangan Generasi Z di Kota Palu telah melampaui dimensi ekonomi, menjadi ruang sosial, lingkungan, dan aktualisasi diri di era digital.
Co-Authors Ahmad Irwan Affandi Andi Indriani Ibrahim Dani Milleano Dwikora Harjo Febrianti Berlian Muh. Riswandi Palawa