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All Journal Journal of Accounting Auditing and Business Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Hani Hanifah
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Influence of Religiosity, Nationalism, and Tax Corruption Perception on Tax Compliance Hani Hanifah; Ivan Yudianto
Journal of Accounting Auditing and Business Vol 2, No 1 (2019): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.007 KB) | DOI: 10.24198/jaab.v2i1.20428

Abstract

This study aims to determine the effect of religiosity, nationalism, and perceptions of tax corruption on MSMEs taxpayer compliance in the area of Bandung City. This research used taxpayer awareness, moral obligation, and quality of tax service as factors. A questionnaire was used as research instruments in data collection. Respondents in this research were individuals who run businesses that belong to small and medium micro-enterprises. Multiple linear regression with SPSS program version 23 was applied for data analysis. The results of this study concluded that religiosity, nationalism, and perceptions of tax corruption simultaneously influenced significantly to taxpayer compliance. Partially test indicates the religiosity and nationalism have a positive effect on MSMEs taxpayer compliance, while the perceptions of tax corruption not affect taxpayer compliance.
Remaja Cerdas, Tanpa Narkoba: Upaya Meningkatkan Kesadaran Remaja Desa Percut Terhadap Bahaya Narkotika : Penelitian Hani Hanifah; Dita Hasibuan; Dora Perawati Sihotang; Eniya Rianta Sema Kudadiri; Inez Christy Saragih; Mariana Yulistia Sinaga
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.1389

Abstract

Artikel ini mengulas hasil kegiatan penyuluhan edukatif bertema "Remaja Cerdas, Tanpa Narkoba" yang dilaksanakan di Desa Percut, Kecamatan Percut Sei Tuan, Kabupaten Deli Serdang. Tujuan kegiatan ini adalah untuk meningkatkan kesadaran dan pemahaman remaja terhadap bahaya narkoba melalui pendekatan interaktif dan berbasis komunitas. Metode yang digunakan adalah penyuluhan langsung oleh narasumber ahli, diskusi kelompok, serta evaluasi pre dan post kegiatan. Hasilnya menunjukkan peningkatan signifikan pengetahuan peserta mengenai jenis, dampak, dan aspek hukum narkoba. Selain itu, terjadi perubahan sikap remaja ke arah yang lebih proaktif dalam menolak penyalahgunaan narkoba. Artikel ini menegaskan pentingnya edukasi kontekstual dan kolaboratif sebagai strategi pencegahan narkoba di lingkungan pedesaan.
Co-Authors Bayu Kharisma Dita Hasibuan Dora Perawati Sihotang Eniya Rianta Sema Kudadiri Inez Christy Saragih Ivan Yudianto Mariana Yulistia Sinaga