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Public Perception Of Taxation Obligations And Its Effect On Tax Compliance In Indonesia Susena , Karona Cahya; Fitriani, Asty Eka; Hidayah , Nenden Restu; Wijaya, Ermy
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i3.248

Abstract

This article discusses how public perception of tax obligations can affect the level of tax compliance. Positive perceptions of taxes have the potential to encourage higher levels of compliance, which in turn will ensure sufficient state revenues and increase legitimacy and trust in the government. Conversely, negative perceptions can lead to low tax compliance. There are many factors that influence how the public views tax obligations, including social, economic, legal, cultural values, education, wealth distribution, and tax law policies and transparency. All of these factors play a role in shaping public behavior and views on taxes. This article uses the Systematic Literature Review (SLR) method, where relevant literature is collected, reviewed, and analyzed to obtain comprehensive conclusions. Based on the results of the literature search, it is known that public perception of tax obligations in Indonesia generally shows a positive tendency, with increasing awareness and positive sentiment towards taxes. However, the major challenge faced is the low level of tax compliance, which is caused by a lack of understanding, less than optimal services, and low trust in the government. Therefore, government efforts to improve tax education, improve service quality, and build public trust are very important in order to improve tax compliance in the future.
Pendampingan Strategi Pemasaran Produk Minuman Juice Float Cream di Kawasan Kota Lestari, Tri; Irwanto, Tito; Susena, Karona Cahya; Handayani, Sri; Sari, Desti Rupita
Jurnal Gotong Royong Vol 1 No 2 (2024): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v1i2.6743

Abstract

In a country, the economy depends on the efforts made by its people. Micro, Small and Medium Enterprises (MSMEs) are businesses that have an important role in Indonesia's economic growth. One of the MSME sectors that is often found in urban areas is MSMEs in the beverage sector. This community service (PKM) activity was carried out with the MSME partner Juice Float Cream in the city area. In this activity the aim is to provide motivation for MSMEs to improve marketing so that they can increase income. This service activity is carried out using providing material regarding financial management and digital marketing as well as strategies that must be implemented by MSMEs. The conclusion from this service is that MSMEs need assistance in terms of product marketing assistance in both online and offline markets.
The Influence Of Social Media, Price And Product Quality On Purchasing Decisions On Albaik Chicken In Bengkulu City Ariyansyah, Ardika Okta; Susena , Karona Cahya; Febliansyah, M Rahman
Journal of Business Management Vol. 1 No. 2 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbusman.v1i2.157

Abstract

This type of research is explanatory research, namely a study to determine whether there is a relationship between the variables studied. Based on the background that has been discussed, several problems arise, namely whether social media affects purchasing decisions at Allbaik Chicken in Bengkulu City Does price affect purchasing decisions at Allbaik Chicken in Bengkulu City Does product quality affect purchasing decisions at Allbaik Chicken in Bengkulu City Does Social Media, Price, and Product Quality affect purchasing decisions at Allbaik Chicken in Bengkulu City Based on the formulation of these problems, the objectives in this study are to determine the effect of social media on purchasing decisions at Allbaik Chicken in Bengkulu City to determine the effect of price on purchasing decisions at Allbaik Chicken in Bengkulu City to determine the effect of product quality on purchasing decisions at Allbaik Chicken in Bengkulu City to determine the effect of Social Media, Price, and Product Quality on purchasing decisions at Allbaik Chicken in Bengkulu City the results of the study state that there is an influence of social media (X1) on purchasing decisions (Y) Allbaik Chicken with a tsig. value < α (0.005 < 0.05) and a tcount> ttable value (2.924> 1.67065) thus Ho is rejected and Ha is accepted. From the significance value obtained that variable X1 has an effect on purchasing decisions (Y). There is an effect of price (X2) on purchasing decisions (Y) Allbaik Chicken with a tsig. value < α (0.010 < 0.05) and a tcount> ttable value (2.672> 1.67065) thus Ho is rejected and Ha is accepted. From the significance value obtained that the X2 variable has an effect on purchasing decisions (Y). There is an effect of product quality (X3) on purchasing decisions (Y) Allbaik Chicken with a tsig. value < α (0.006 < 0.05) and a tcount> ttable value (2.426> 1.67065) thus Ho is rejected and Ha is accepted. From the significance value obtained that variable X3 has an effect on purchasing decisions (Y). The value of Fsig. < α 0.05 and Fcount > F table (111.421> 2.76) thus it can be concluded that together the independent variables affect the dependent variable.
Influence Of Inflation, Exchange Rate And Number Of Taxable Businesses On The Receipt Of Value Addition Tax (Study At The Regional Office Of DJPB Bengkulu Province) Susena , Karona Cahya; Hamid, Darwan; Hidayah , Nenden Restu
Journal of Business Management Vol. 1 No. 2 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbusman.v1i2.249

Abstract

Value Added Tax is a tax imposed on the consumption of goods and services within the customs area. The contribution of Value Added Tax is considered important for state income because it is the second largest contributor to this type of tax. Value Added Tax is directly related to people's behavior in consuming goods and services which is closely related to the macroeconomic conditions of a country, therefore this research uses macro-economic variables in the form of inflation and the rupiah exchange rate. Apart from that, internal roles to maximize Value Added Tax revenues also need to be considered, such as the number of Taxable Entrepreneurs who have the obligation to collect, deposit and report Value Added Tax payable. Data on inflation, rupiah exchange rate and number of Taxable Entrepreneurs used are secondary data from 2010-2014. This type of research uses explanatory research using a quantitative approach method. Based on the independent variables in the form of inflation data, the rupiah exchange rate and the number of Taxable Entrepreneurs, while the dependent variable uses Value Added Tax revenues, the analysis technique used is multiple linear regression analysis. Based on the t and F hypothesis tests, the independent variable has a partial and simultaneous influence on the dependent variable. Based on the Adjusted R Square value, it shows that the dependent variable can be explained by 51.3% by the independent variable.
Tax Collection Reform: Challenges And Solutions For Improving Taxpayer Compliance Susena , Karona Cahya; Damarsiwi , Eska Prima Monique; Putriani, Ririn
Journal of Business Management Vol. 1 No. 2 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbusman.v1i2.250

Abstract

Tax is an obligation that must be fulfilled by individuals or legal entities to the state without direct compensation, which is used for the benefit of the state for the welfare of the people. To manage taxes, a tax law system is needed that regulates the relationship between the government as collector and the people as tax payers. In Indonesia, tax collection faces various problems, such as weak regulations, lack of socialization, low tax awareness and knowledge, and economic problems. Apart from that, incomplete databases and suboptimal law enforcement are also challenges. The solution to overcome this problem is through tax reform which includes: improving tax regulations, increasing outreach to increase knowledge and awareness of taxpayers, evaluating policies, providing a more complete and secure database, and more firm and consistent law enforcement. In addition, tax collection must be carried out fairly, based on law, without disrupting the economy, efficiently and with a simple system.
Analysis Of Consumer Behaviour Towards Mcdonald's In Bengkulu Susena, Karona Cahya; Nabila, Melane Neysha; Tarigan , Heskyel Pranata
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 1 No. 3 (2025): April,
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v1i3.242

Abstract

This study analyses consumer behaviour towards McDonald's in Bengkulu since its arrival in 2016, considering the interaction between local cultural, social, personal and psychological factors. Using descriptive-explanatory quantitative methods, the study examined the relationship between service quality, menu adaptation (including adjustments to local flavours), promotional strategies (especially advertising that emphasises togetherness), and customer satisfaction. The results show that menu adaptation and promotional strategies that consider local cultural values have a significant effect on customer satisfaction and loyalty. These findings highlight the importance of marketing strategies that are sensitive to cultural contexts and pay attention to aspects of the overall consumer experience, not just speed and efficiency.
Tax Compliance Analysis Of Individual Income Taxpayers In The Era Of Tax Digitalization: Study At Indonesian Tax Office Susena , Karona Cahya; Wulandari, Annisa; Hidayah , Nenden Restu
Journal of Management, Economic, and Accounting Vol. 1 No. 2 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v1i2.243

Abstract

This study analyzes individual income taxpayer compliance levels in the context of tax digitalization in Indonesia. The main focus is identifying factors affecting tax compliance in the digital era and the effectiveness of digital tax system implementation in improving taxpayer compliance. Using a mixed-method approach involving 450 individual taxpayer respondents and secondary data from 10 Tax Offices, the research finds that digital literacy levels, system ease of use, and digital service quality significantly positively affect tax compliance. Results show a 24% increase in formal compliance and 18% in material compliance after digital tax system implementation. These findings provide important implications for digital taxation policy development in Indonesia.
Influence of Leadership Style On Performance Employees of Stikes Bhakti Husada Bengkulu Saputra, Wiwin; Susena, Karona Cahya; Anzori, Anzori
BIMA Journal (Business, Management, & Accounting Journal) Vol. 3 No. 2 (2022)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.3.2.83-86

Abstract

Employee performance is important in a company, because it has a great influence to improve company performance. Employee performance in the company is influenced by various things such as leadership style and job satisfaction. The purpose of this literature study and field study is to determine the leadership style on employee performance. The methodologies used are library research and field research. Respondents were 60 employees of Stikes Bhakti Husada Bengkulu using Simple Linear Regression analysis, Correlation Coefficient Analysis, Coefficient of Determination, and hypothesis testing using T-test. The results of the study The value of the correlation / relationship (R) is equal to 0.492. From these results obtained a coefficient of determination (R-Square) of 0.184, which implies that the influence of the independent variable (Leadership Style) on the dependent variable (Employee Performance) is 18.4% with the T-test results obtained f-value count of 13,045 with a significant value of 0.001 with an error rate of 0.5, it can be explained that there is a significant influence between leadership style on the performance of Stikes Bhakti Husada Bengkulu employees.
Public Service Intervention in Coffee Plantations Optimisation of Rejang Lebong District Anzori, Anzori; Susena, Karona Cahya
Jurnal Manajemen Pelayanan Publik Vol 9, No 2 (2025): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v9i2.63201

Abstract

Rejang Lebong Regency is one of the main coffee-producing regions in Indonesia, with great potential to increase coffee productivity and added value. However, coffee management in this area still faces various challenges, such as low production efficiency, lack of application of modern technology, and hesitant market access and policy support. This study purposed to determine the causes of the low income and welfare of coffee farmers in Rejang Lebong Regency and as a promotion and branding of coffee in Rejang Lebong Regency that has not been recognized at the national and international levels. The method used included descriptive research, which explained factual phenomena conceptually, with data collection through surveys. The results showed that greater efforts or strengths are still required to overcome various kinds of weaknesses and utilize existing opportunities to overcome obstacles. The research recommended the integration of community-based coffee development programs and policy support from the local government to create a sustainable coffee management system. Optimizing coffee management in Rejang Lebong Regency is expected to encourage the improvement of farmers' welfare, environmental sustainability, and the strengthening of the regional economy.
Pelaksanaan Gotong Royong Dalam Meningkatkan Perilaku Hidup Bersih Di Kelurahan Pematang Gubernur: KKN-T Unived 2025 Lestari, Anggun Ayu; Oktafia, Berliana; Illahi, Jerry Kurnia; Sadewo, Panji; Qhumayira, Tharisa; Hanila, Siti; Susena, Karona Cahya; Suwarni, Suwarni
Jurnal Dehasen Untuk Negeri Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v4i2.9113

Abstract

The Thematic Community Service Program (KKN-T) of Dehasen University Bengkulu Group 12 in 2025 was held in RT007/RW04 Pematang Gubernur Village, Muara Bangkahulu District, Bengkulu City, from June 11 to July 4, 2025. This program aims to improve clean living behavior and strengthen mutual cooperation in the community. The main problem faced is the low level of public awareness in littering, which results in a dirty environment and clogged gutters, especially during the rainy season. The methods used include initial observation, socialization, direct implementation, and assistance in environmental cleanliness mutual cooperation activities. KKN-T students together with local officials were actively involved in cleaning yards, public roads, gutters from garbage and weeds. The results of the activity showed an increase in community participation and awareness of the importance of maintaining cleanliness and preserving the culture of mutual cooperation. It is hoped that this activity can create a clean, healthy, beautiful environment, and free from disease and flood disasters, as well as strengthen the sense of ownership and responsibility of the community towards their environment.
Co-Authors Aan Hendri Saputra Abdul Rahman Abdul Rahman Abi , Yudi Irawan Abi, Yudi Irawan Adam Ardiansyah Adhitya Yuspitara Adjie , Dwi Nova Afrianti , Jelita Puja Agrianti, Lara Agung Rahmat Ilahi Agung Surya Pramata AH, Alkausar Ahmad Lubis Ahmad Pajri Ahmad Saleh Ahmad Soleh Aisyah, Amanda Putri Akbar, Raka Fahri Aldo, Muhammad Alfarizi, Aldi Ali Muktar Sitompul Alpino, Shendi Putra Amalia, Redha Amanah, Nurrulita Amandari, Sevti Ameilia, Deva Ameilia Ameli, Sahira Andalas, Dara Andriyani Prawitasari Andwini Prasetya, Andwini Anggara , Yogi Anggraini, Adinda Dewi Anggraini, Sari Anggraini, Wike Anisa Yani Anugerah , Yeza Dwi Anugra, Bima Anugrah, Jovandika Aprian, Rio Apriansyah, Ofta Prastiyo Aprianto, Sandi Aprinata, Pirga Ulan Ari Nurjama Ariantara, Yudi Ariyansyah, Ardika Okta Arles, Fran Arlina Arlina Arsita, Bella Arusdi, Arusdi Asriyani, Yennita Astiana, Cemas Astuti, kamelia Astuty , Kamelia Astuty, Kamelia Atika Indah Putri Atika Puspita Sari Atmojo, Panji Dwi Azelia, Novia Azhari, Nirman Azis Mahyudin Bagas, Wayan Bagus Yudistira Bambang Irawan Bendy, Muhammad Beti Betriani Br.Nambela, Maria Agustina Buaton, Wiranda Cahya, Andika Cahyani, Jingga Febbya Cakranegara, Pandu Adi Chairunisa, Putri Aulia Chencelia, Nada Chendy Afriza Concesa, Maria Corita, Leni Cynthia Carolina, Cynthia Dadi Apriadi Damarsiwi, Eska Prima Monique Dara Andalas Deffri Anggara Deka Putri Dena Leftiani Desmanto Desmanto, Desmanto Dewa , Bara Calang Dian Lova Setiana Dianestari , Gea Dodi Hardinata Dona, Hesti Pestiko Efendi, Bahman Efendi, Fithria Habib Efendi, Muhammad Aldi Rizky Effendi , Yanto Effendi, Yanto Eko Satrea Ade Putra Erlin Priandi F Pambudi Widiatmaka Fahlevi, Mochammad Fanda Bahari Febliansa, M Rahman Febliansyah, M Rahman Febrianto, Yogi Ferdyansyah, Ferdyansyah Fikri Nazih Juniansyah Fira, Tiara Elma Fitra, Jecky Fitri Kensiwi Fitriani, Asty Eka Fitriano, Yun Gagasadewa, Putra Galung, Mia Margareta Huta Gaol, Vandri Salomo Lumban Gayatri, Ida Ayu Made Er Meytha Gusman, Eki Gusti, Wika Hamid, Darwan Handayani , Sri Handayani, Dewa Ayu Made Dewi Handayani, Sri Handayani, Tita Haniek Listyorini Hanila, Siti Hanuarsyah, Dwi Hapizar Triansyah Hapizar Triansyah, Hapizar Harsen Jenizar Hartoyo Hartoyo Hartoyo soehari Haryanti, Eka Hasbullah Hasbullah Hendri Yanova Hendriansyah, Weko Hengky Leon Henny Desfijar Fitri Herey , Fadhel Alfarozi Herlika, Eren herlika Herlin Herlin Herlin, - Herlin, Herlin Hermana, M. Arafat Herwin Susanto Heskyel Pranata Tarigan Hesti Nur’aini Hidayah , Nenden Restu Hidayah, Nenden Restu Hijeria , Putri Hutagaol, Julianti Br Hutagaol Ida Anggriani Ida Ayu Made Er Maytha Gayatri Ilahi, Wahyu Illahi, Jerry Kurnia Imran, Ranny Fitri In, Churin Indriasari , Nia Insagi, Eep Elpres Irwan Moridu Islaini, Yulia Jefriansyah, Moehammad Joko Widianto Joko Widianto, Joko Jumagar Lumban Sianta Juniansyah, Fikri Nazih Jusi Irawan Kamaludin Karmanita , Deti Kaulan Kresnawati, Kresnawati Kristina, Nevianti Kundori kurniawan, aditya dwi Kurniawan, Kimas Kusumo Edo Utomo Leni Natalia Zulita Lestari, Anggun Ayu Lestari, Tiara Oktavina Listika, Listika Liza Yulianti Lupita Sari Lydia Gustina Putri M. D. , Eska Prima Magfiroh, Galih Mahendera, Iza Manurung , Niko Demus Marita Vriscilla Putri Marpeka, Lismeza Marsanda, Marsanda Marvel Poppy Sabarhati Waruwu Mekar Meilisa Amalia Merry Rullyanti, Merry Mitior - Mitior -, Mitior Monique , Eska Prima Muda’ I, Ihtiar Dayu Muhammad Rahman Febliansa Muhammad Roky Pratama Muhammad Rusdi Murib, Tindinus Mutiara Putri, Mutiara Nabela, Inka Nabila, Melane Neysha Nafisa, Kafka Nainggolan, Rico Hasudungan Nasution, Suswati Nela Puspita Sari Nenden Restu Hidayah Nenden Restu Hidayah Nengsih, Mimi Kurnia Nia Indriasari Nicolas, Kevin Nirmalawati Nirmalawati Nirta Vera Yustanti Nopentri, Elvemas Nopitasari, Weni Novita, Meta Nurhalimah Tusadiyah Nurzam Nurzam - Nurzam, Nurzam Nur’aini, Hesti Ogriansyah , Gioni Ogriansyah, Gioni Oktafia, Berliana Oktarisna, Resty Oktavianti, Selvi Ondi Fernando Otama, Yenda Putri Palta, Marsel Deno Panjaitan, Klara Mega Utari Perdiansa, Jeri Permata, Puja Dwi Prahasti, Prahasti Pramata, Agung Surya Pranata, Aldi Pranata, Nanik Sesi Pranoto Pranoto Prantio, Alan Prasetya, Muhammad Roky Prastio, Yulian Pratama, Aldi Rizki Pratama, Arie Nugraha Pratama, Dimas Yoga Arif Pratama, Enjel Priandi, Erlin Purnama, Sindi Ade Putra, Dwingki Marta Putra, Iswidana Utama Putri Ramaddan Putri, Deka Putri, Icha Dwi Putri, Tiara Renita Putri, Zahza Ivana Putriani, Ririn Qhumayira, Tharisa Radianti, Yessi Indah Rahayu, Hesti Riski Rahma Daniarti Rahmadania, Della Rahmadania, Friska Ramadano, Ebben Sah Ramaddan, Putri Rani Sari Fauziah Refsi, Refsi Roziana Restu Sukri Rhamadan , Danny Rina Suthia Hayu Rina Trisna Yanti Rintan Harumi Prameswari Rinto Noviantoro, Rinto Rio Aprian Rizki , M. Gilang Roziana, Refsi Rozzi, Yoli Andi Rusman Adinata Sadewo, Panji Sagutro, Tio Wichaksono Sahdiya, Beti Saleh, Gathan Raihan Al Samodro Bintang A.M Leonardus Sandi, Zulia Santika, Lara Saputra, Jimmiylin Willso Saputra, Muhammad Fadli Saputra, Wiwin Saputri, Dhea Ananda Saputri, Vettyca Diana Sari, Desti Rupita Sari, Lupita Sarma, Dimas Titan Putra Selpi Ayu Lestari Sentosa, Anugerah Anggun Septi Septi Setiawan, Alex Sigit Mujiharjo Siti Hanila Situmorang, Bernando Sri Handayani Sri Handayani Subhi, Ramadan Suherman Suherman Sukirno Sukirno Sukri, Restu SUKRISNO Sukrisno Sukrisno Sukrisno Sukrisno Sulistiani Sulistiani, Sulistiani Suradilaga, Nanda SURYANI, RENI Suswati Nasution Suwarni Suwarni Suwarni Suwarni Syahputra, Paldi Awan Syaputra, Erpan Syaputri , Alinza Tambuan, Oscar Julius Gamaliel Tarigan , Heskeyel Pranata Tarigan , Heskyel Pranata Tarigan, Heskyel Pranata Tawakal, Anzori Terry, Leoni Titin Dwi Jayanti Tito Irwanto Tito Irwanto Tito Irwanto Tito Irwanto, Tito Tri Lestari Tri Wahyudi Trio Novaldi Utomo, Kusumo Edo Veron Farminta Vettyca Diana Saputri Wagini Wagini Wagini, Wagini Wahyu Ilahi Wahyudi Wahyudi Wahyudi, Sampirman Waruwu, Marvel Poppy Sabarhati Weni Nopitasari Wijaya , Ermy Wijaya, Ermy Wijaya, Ermy Wika Gusti Wiwin Saputra Wiwit Tea Ochty Sri Wulandari Wulandari, Annisa Wulandari, Wiwit Tea Ochty Sri Yanti , Rina Trisna Yanti, Rina Trisna YANTO YANTO Yenni Fitria Yennita Asriyani Yesi Indian Ariska Yudi Ariantara Yudi Irawan Abi Yudi Irawan Abi Yulita Sari Yun Fitriano Yuspitara, Adhitya Zahrah Indah Ferina