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SOSIALISASI PAJAK PENGHASILAN PPH UNTUK UMKM Ngaliman, Ngaliman; Titik Windayati, Diana; Sumarman, Benni; Diah Lestari, Widyanti; Kurniawati, Ely; Auzar, Silvia; Yantri, One
Jurnal Pendekar Nusantara Vol. 3 No. 2 (2026): FEBRUARI 2026
Publisher : LPPM-Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/pend.v3i2.2078

Abstract

Kegiatan sosialisasi pajak penghasilan bagi Usaha Mikro, Kecil, dan Menengah (UMKM) dilaksanakan sebagai bagian dari upaya peningkatan kesadaran dan pemahaman pelaku usaha terhadap kewajiban perpajakan. Dalam kegiatan ini, diberikan penjelasan terkait kewajiban pajak penghasilan (PPh) Final UMKM, ketentuan tarif, cara pelaporan, dan pembayaran pajak secara daring. Kegiatan ini diikuti oleh 50 pelaku UMKM dari berbagai sektor usaha di RT 002/RW 007 Teluk Mata Ikan, Kelurahan Sambau-Nongsa Kota Batam. Hasil evaluasi menunjukkan peningkatan pemahaman peserta terhadap aspek perpajakan, khususnya PPh Final UMKM. Sosialisasi ini diharapkan dapat mendorong kepatuhan pajak serta memperluas basis pajak nasional.
Peningkatan Kinerja SDM di Divisi Maintenance Bandara Hang Nadim dalam Era Transformasi Sarmini, Sarmini; Windayati, Diana Titik; Yuniar, Indhiawan
Zona Manajerial: Program Studi Manajemen (S1) Vol 15 No 2 (2025): Zona Manajerial: Program Studi Manajemen
Publisher : Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/zonamanajer.v15i2.2053

Abstract

The challenges faced by the company after the Covid-19 pandemic hit, including the recovery of the condition of the airport management company, in this case PT Bandara International Batam. This study aims to determine the condition and implementation of appropriate HR strategies and to maintain the continuity of the company's business continuity. Using a qualitative approach, the problem of declining performance and HR readiness was found to be the main problem of supporting work equipment and a lack of training for employees. Therefore, support is needed to overcome this by providing work support equipment and conducting training according to their fields to increase knowledge and can create and compile SOPs so that employee performance issues and maintenance activities can work well and the speed of handling disruptions can be faster. In addition, several important things that serve as input for the company. Among them, the company focuses on cost efficiency by optimizing the mastery and use of IT technology. Increasingly developing towards a digital era combined with new literacy skills. And the company can reduce business expenses while maintaining good customer service. Where transformation is balanced with the speed of HR adaptation, HR needs to learn new skills to stay relevant, and leadership provision
Co-Authors -, Rika Regita Cahyani Adhiyasa, Rendy Dwi AHMAD FUAD Ananda, Defi Anggra Priyansah Anjani, Arum Dwi Arif Rahman Hakim Arif Rahman Hakim Asnira Asnira Astarizal, Astarizal Atik, Atik Auzar, Silvia Bagus Prasetya Faozanzen BAMBANG SATRIAWAN Caros Nugraha, Hendrik Casandra Casandra Catra Y, Wayan Cevy Amelia Chablullah Wibisono Daniel Happy Putra Devy Lestari Nurul Aulia Dewi Agustina Ely Kurniawati Etty Sri Wahyuni Fakho, Teti Darmawati Fatahurrazak Ferdila, Ferdila Fien Zulfikarijah Fitri Sukmawati Friadi, John Gandhi Sutjahjo Grace Tama Rosalinda Gunawan, Dahlan Gusman, Taufik Hendra Marta Hidayat Hidayati Eka Putri, Fanny Indrawan, M.Gita Indrayani INDRAYANI INDRAYANI Ivan, Julyan Nur John Friadi John Friadi Kartika Kirana Sumirang Khaddafi, Muhammar Kusminin Linayati Lestari, Linayati Luthfi, Andi Mulyadi M. Sigid Safarudin Made, Abdul Malik Maizar Manurung, Kristie Sugama Maulana, Ervindo Mega Kurnia Meri Azmi Mohamad Aras Muammar Khaddafi Mudinillah, Adam Muhammad Arief El Habibie Muhammad Fikry Ananda Syaheza Muhammad Ridho Muhammad Saidy Mursal Mursal Mursal Mursal Mustika, Ita Nazaruddin Malik Ngaliman, Ngaliman Nona Jane Onoyi Nur Andini Rianti Nurhatisyah Nurhatisyah One Yantri One Yantri One Yantri Pamor Gunoto R.A. Widyanti Diah Lestari Ratna Dewi Silalahi Raymond Raymond Ronal Hadi Roni Putra Rudhy Dwi Chrysnaputra Sarmini Sarmini Sarmini Sarmini Satriawan, Bambang Sheptya Y.Putri Sinta, Dwi Siregar, Anugrah Aditeo Alexsander Sri Yanti Suhardis, Adnan Suherti, Suherti Sumarman, Benni Suyanto Taufik Wayan Catra Y Yantri, One Yendri, Yendri Yuniar, Indhiawan zahri, Nadila jannatul