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Sosialisasi Penggunaan Core Tax Administration System (CTAS) pada Lembaga Swadaya Masyarakat (LSM) Pattiro Jeka Jeneponto Samsinar, Samsinar; Sangkala, Masnawaty; Rahman, Ahmad Nashiruddin Mushoddiq; Idris, Hariany; Ryketeng, Masdar
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2025:PROSIDING EDISI 5
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

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Abstract

Abstrak. Perubahan sistem administrasi perpajakan di Indonesia memasuki fase transformasi digital melalui penerapan Core Tax Administration System (CTAS) yang menjadi tonggak penting dalam reformasi perpajakan nasional. Implementasi sistem ini menuntut peningkatan literasi dan kesiapan masyarakat untuk beradaptasi dengan mekanisme baru perpajakan berbasis teknologi informasi. Kegiatan pengabdian kepada masyarakat ini dilaksanakan oleh tim dosen Universitas Negeri Makassar dengan tujuan untuk meningkatkan pemahaman, keterampilan, dan kesadaran digital para anggota Lembaga Swadaya Masyarakat (LSM) Pattiro Jeka Jeneponto dalam menggunakan sistem CTAS secara efektif dan tepat guna. Kegiatan dilakukan melalui beberapa tahapan, yaitu sosialisasi konsep CTAS dan perubahan kebijakan perpajakan terkini, pelatihan interaktif terkait penggunaan fitur digital seperti aktivasi akun wajib pajak, e-Filing, e-Billing, serta manajemen akses pajak berbasis elektronik, hingga tahap pendampingan teknis dalam simulasi pelaporan pajak. Metode yang diterapkan menekankan pada pembelajaran partisipatif, diskusi kasus, dan praktik langsung untuk memastikan transfer pengetahuan yang berkelanjutan. Hasil kegiatan menunjukkan peningkatan signifikan pada aspek literasi digital, pemahaman regulasi perpajakan, serta keterampilan teknis peserta dalam menggunakan sistem digital perpajakan. Selain itu, kegiatan ini juga menumbuhkan kesadaran kolektif akan pentingnya kepatuhan pajak sebagai bagian dari kontribusi warga negara terhadap pembangunan. Melalui kegiatan ini, perguruan tinggi berperan aktif sebagai mitra strategis pemerintah dalam memperkuat ekosistem literasi pajak di tingkat lokal, mendukung keberhasilan implementasi CTAS secara nasional, dan mendorong terwujudnya administrasi perpajakan yang modern, transparan, serta berkelanjutan. Kata kunci: Core Tax Administration System, literasi digital perpajakan, sosialisasi, organisasi nirlaba.
Edukasi Pajak Penghasilan Orang Pribadi Berbasis Transformasi Digital untuk Meningkatkan Literasi Pajak pada LSM Pattiro Jeka Jeneponto Idris, Hariany; Sangkala, Masnawaty; Samsinar, Samsinar; Ginting S, Chris Dayanti Br.; Faisal, Andi
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2025:PROSIDING EDISI 3
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

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Abstract

AbstrakModernisasi administrasi perpajakan di Indonesia memasuki fase baru melalui implementasi Core Tax Administration System (CTAS) sebagai bagian dari reformasi sistem perpajakan nasional. Transformasi digital ini didukung oleh penerapan regulasi terkini yang menekankan efisiensi, transparansi, serta integrasi data perpajakan secara menyeluruh. Literasi pajak masyarakat menjadi aspek fundamental guna memastikan keberhasilan transformasi tersebut. Kegiatan pengabdian kepada masyarakat ini dilaksanakan dengan tujuan meningkatkan literasi dan kompetensi anggota LSM Pattiro Jeka Jeneponto dalam memahami serta menghitung Pajak Penghasilan (PPh) Orang Pribadi melalui pendekatan edukatif berbasis transformasi digital. Metode pelaksanaan mencakup sosialisasi, pelatihan, dan pendampingan teknis penggunaan sistem digital perpajakan, antara lain DJP Online, e-Filing, e-Billing, serta pengenalan konsep dan manfaat implementasi CTAS. Hasil kegiatan menunjukkan peningkatan signifikan pada aspek pengetahuan, keterampilan teknis, dan kesadaran peserta terhadap kewajiban perpajakan berbasis digital sesuai dengan ketentuan peraturan terbaru. Kegiatan ini diharapkan dapat memperkuat peran LSM sebagai agen literasi pajak di tingkat lokal, sekaligus berkontribusi terhadap keberhasilan agenda nasional dalam mewujudkan sistem administrasi perpajakan yang modern, adaptif, dan berkelanjutan.Kata kunci: Core Tax Administration System, Transformasi Digital, Literasi Pajak
Pengaruh Motivasi Terhadap Produktivitas Kerja Pada Kantor BKKBN Sulawesi – Selatan Ruliaty, Ruliaty; samsinar, samsinar
Jurnal Ekonomi Balance Vol. 11 No. 2 (2015): (December 2015)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v11i2.1834

Abstract

FILZAH NUR FAJRINA 2011 Effect of Motivation on Work Productivity In BKKBN Office Sulawesi - South. Supervised by Dr. Hj. Ruliaty, SE, MM and Ismail Badollahi, SE, M.Si. AK.CA. This study aims to determine the effect of Motivation on Work Productivity In BKKBN Office of South Sulawesi in order to increase productivity in the office. The method used in this research is the Research Library (library research) are implemented by way of holding direct study of some books as library materials that can support this research. Besides field research (field research), which held a direct visit to the object. Research has been established, the research conducted by the method of analysis used is Simple Regression Analysis which explains the motivation Effect on Productivity Work In South Sulawesi BKKBN office. Results of this research indicate that motivation influence on Productivity Work In South Sulawesi BKKBN office.
Pemberdayaan Pelaku UMKM Menuju Pajak Melek Digital melalui Sosialisasi dan Implementasi Sistem Coretax sebagai Upaya Peningkatan Literasi Perpajakan Digital Idris, Hariany; Ginting, Chris Dayanti Br.; Rahman, Ahmad Nashiruddin Mushoddiq; Ryketeng, Masdar; Samsinar, Samsinar
Rahmah : Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2025): Rahmah : Jurnal Pengabdian Masyarakat
Publisher : Jaanur ElBarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/g58yjp90

Abstract

The community service activity aims to socialize and implement the Coretax System as an effort to increase digital tax literacy for micro, small, and medium enterprises (MSMEs). The service method uses an educational and participatory approach. The results of the community service activity enable MSMEs to understand the benefits of Coretax in simplifying tax administration obligations while raising awareness of the importance of tax compliance as a form of contribution to national development. Overall, this activity emphasizes the importance of synergy between the academic world, community institutions, and tax authorities in strengthening tax literacy and compliance through digital innovation.
Pengaruh Pemahaman Perpajakan, Love of Money, dan Diskriminasi Perpajakan terhadap Persepsi Mahasiswa Mengenai Tax Evasion Ryketeng, Masdar; Samsinar, Samsinar; Rahman, Ahmad Nashiruddin Mushoddiq
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.698

Abstract

This study aims to examine the influence of tax understanding, love of money, and tax discrimination on students' perceptions of tax evasion. The population in this study were students in the Applied Accounting Study Program at Makassar State University, while the sample was selected using a purposive sampling technique with the criteria of students who have acquired a basic understanding of taxation, namely Applied Accounting students from the 2021-2023 intake. Data were obtained through documentation methods and analyzed using the classical assumption test, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R2). The results showed that tax understanding, love of money, and tax discrimination simultaneously had a significant effect on students' perceptions of tax evasion. Partially, tax understanding and tax discrimination had a significant effect on tax evasion, while love of money had no significant effect. The coefficient of determination value of 23.6% indicates that the three independent variables are able to explain variations in tax evasion perceptions, while the remainder is influenced by other factors outside the model.
INFLUENCE TRAINING WORK AND DEVELOPMENT SOURCE POWER HUMAN RESPONSE TOWARDS EMPLOYEE PERFORMANCE Bakri, Cindi Wulandari; Saharuddin, Saharuddin; Samsinar, Samsinar
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6312

Abstract

This research has the aim to analyze how job training and human resource development influence employee performance at BRI Bank, Palopo Branch. The method used is a survey, with data collection through a questionnaire distributed via Google Form and using a Likert scale. All employees in the research population were sampled. The results of this study indicate that job training individually does not have a significant effect on employee performance, whereas human resource development has a significant influence. Furthermore, when both variables job training and human resource development are combined, they have a significant impact on employee performance. These findings provide deeper insights for the management of BRI Bank, Palopo Branch, regarding the importance of human resource development in improving employee performance. The study also highlights the need to evaluate and enhance the effectiveness of existing training programs. Additionally, it is recommended that management pay attention to other factors that may strengthen training outcomes, such as organizational culture and work environment, to further optimize human resource quality and overall performance.
Pendampingan Pemasaran Berbasis Digital Bagi Pelaku Usaha Otomotif Pada UD. R3 Jaya Mobil Sebagai Strategi Peningkatan Daya Saing di Era Ekonomi Digital Samsinar, Samsinar; Muflikhah, Itsna; Jauhari, Yustika; Surianto, Nurul Maghfirah; Rukmana, Risa
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 4 (2025): November 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v3i4.416

Abstract

This Community Service Activity aims to enhance the literacy of MSMEs in utilizing digital and social media platforms to promote their products, strengthen branding, and increase sales. UD. R3 Jaya Mobil, as one of the automotive businesses engaged in vehicle sales and maintenance services in Makassar, faces similar challenges. Based on initial observations, this business has significant market potential due to its strategic location and loyal customer base. The Digital Marketing Mentoring Program for Automotive Business Actors was successfully implemented with positive outcomes. Through participatory and applicative approaches, this activity succeeded in improving the partner’s knowledge, skills, and awareness of the importance of applying digital marketing strategies for business development. The business owner gained an understanding of the basic concepts of digital marketing, learned to manage business social media accounts, and utilized platforms such as Google Business Profile to expand customer react. The implementation of digital marketing strategies has proven effective in increasing business visibility, expanding the consumer network, and strengthening the brand image of UD. R3 Jaya Mobil amid the competitive automotive market. Moreover, this activity has encouraged business owners to become more adaptive to technological developments that characterize the digital economy era
Workshop Peningkatan Kemampuan Praktik Penelitian Tindakan Kelas (PTK) bagi Guru Sekolah Dasar di Kota Pekanbaru Marhadi, Hendri; Erlisnawati, Erlisnawati; Risma, Devi; Donal, Donal; Mardes, Siska; Mastuinda, Mastuinda; Nur, Raudha; Cindy, Vista; Samsinar, Samsinar; Syahfrika, Elvina; Khumaira, Raissa; Anjani, Sasta; Adila, Islahul
Jurnal SOLMA Vol. 14 No. 3 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i3.21081

Abstract

Background: Classroom Action Research is a research conducted in the classroom by teachers to determine the effect of the actions applied to a research subject in the classroom. CAR allows teachers to actively involve themselves in the development of learning, broadcast the teaching methods used, and find appropriate solutions to improve the effectiveness of student learning. However, in its implementation, many teachers still have low abilities in conducting classroom action research. Method: The research method used in several stages, namely FGD, training and mentoring and evaluation of training carried out at SD Negeri 147 Pekanbaru. Results: The results of the implementation of community service showed a significant increase in the ability of CARK teachers, with an N-gain of 0.71 in the high category. With this community service, it can be concluded that there was an increase in the skills carried out by Elementary School CARK teachers in Pekanbaru City. Conclusion: This activity successfully improved the PTK practical skills of elementary school teachers in Pekanbaru City, which ultimately had an impact on improving the quality of classroom learning and teacher professionalism.
Pengaruh Profitabilitas terhadap Struktur Modal pada Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Hiro, Handy Anggara; Afiah, Nur; Samsinar, Samsinar
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas terhadap struktur modal pada perusahan-perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI). Variabel penelitian ini adalah: struktur modal sebagai variabel terikat (Y) yang diukur dengan rumus Debt to Equity Ratio (DER), dan profitabilitas sebagai variabel bebas (X) yang diukur dengan rumus Return On Equity (ROE). Populasi penelitian ini adalah Perusahaan Telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 sampai dengan tahun 2022 sebanyak 19 perusahaan, sedangkan sampel dilakukan dengan menggunakan teknik purposive sampling, yaitu teknik pengambilan sampel dengan pertimbangan dan kriteria tertentu dengan sampel sebanyak 10 perusahaan. Teknik pengumpulan data yag digunakan adalah dokumentasi. Teknik analisis data menggunakan uji asumsi klasik (uji normalitas), analisis regresi linear sederhana, uji t, dan uji koefisien determinasi. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap struktur modal.
FT Pelatihan Pembuatan Evaluasi Pembelajaran dengan Menggunakan Google Formulir bagi Guru SDN 96/IV Kota Jambi Sinaga, Rudolf; Afriany, Renny; Samsinar, Samsinar
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 8 No 1 (2024): Volume 8 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v8i1.21813

Abstract

SD Negeri 96/IV is at Jalan Sunan Bonang RT. 32 Kel. Simpang III Sipin Kec. Kota Baru Jambi City. In the implementation of learning evaluation, teachers at this school apart from using the paper-based system, have also tried to use other media, such as Quiziz, and Google Forms. But in practice, it is still not used optimally, because the teachers have not gained good knowledge of the features and capabilities of each of these applications. Making learning evaluations is an important part of an effective learning process. Therefore, in the digital era, one of the most suitable media to use is Google Forms, because Google Forms can be used as a tool that can improve the quality and effectiveness in making learning evaluations or exam questions with several question models such as multiple choice, essay, and can add images and videos to the questions. Google Forms will also make it easier for teachers to collect and analyze exam data. Community service at this school was carried out in March 2023. Activities are carried out using presentation, training, and evaluation methods. The conclusions obtained through this community service activity are: 1. Improve teachers' understanding at SDN 96/IV about the features and capabilities of Google Forms, 2. Improve teachers' knowledge at SDN 96/IV in making learning evaluations using Google Forms.
Co-Authors Abdul Kadir Achmad Aditya Ashadul Ushud Adelia, Vilsya Adila, Islahul Afriany, Renny Afry, Ahmad Faqih Agus Umar Hamdani Aiman, Aiman Ainun Annisa Aisya, Nur Alam, Sri Rahayu Amal U, Claudiya Amalia Karim, Resky Amaliah, Musdalifah Amanda, Dea Amir, Ardianti Andi Faisal, Andi Andi Nurhayati Andini, Andi Putri Anita Anita Anita, Ririn Anjani, Sasta Anshari Anshari, Anshari Anwar, Azwar Anwari, Vitra Bayu Apriyani, Putri Arifal, Muh Arifuddin Arifuddin Aris, Mutia Nurfadila Aryasanti, Agnes Aryunita, Gusna Asir, Alhafidz Asmeriyani, Asmeriyani Astuti HT, Widya Athallah Hanif Prasetyo aulia, vioni Aziz, Muhammad Bachtiar Azzahra, Andi Mutiara Baharuddin, Muhammad Rezha Bakri, Cindi Wulandari Bakti, Iriani Bambang Pujiyono Br. Naibaho, Samini Cindy, Vista Dahlan, Rupiati Saputri Dainuri, Wildan Debora Paninsari Devi Risma Devi, Artika Sari Dian Anubhakti Digor Mufti Dolly Virgian Shaka Yudha Sakti Donal, Donal Dormina, Dormina Dunakhir, Samirah Dwi Astuti eka rahmawati Erlisnawati Erlisnawati Erwinsyah Erwinsyah Fachri, Andi Muhammad Fajriana, Fajriana Farida Ariyani, Pipin Fatima, Soomal Fatma Suryani Harahap Ferdiansyah, Faras Fithriana, Arin Fitri Ramadani Fitria, Suci Frangky, Frangky Genius, Dinda Ginting, Chris Dayanti Br. GITA PRATIWI Hadrianti, Siska Hairawaty, Hairawaty Handayani, A. Asti Hardjianto, Mardi Hariany Idris Harmi, Harmi Harmita Sari Harmita Sari, Harmita Haryana, Haryana Hasyim, Sitti Hajerah Hayatun Nufus Hendri Marhadi Herman, Siska Hiro, Handy Anggara Husna S, Nurul Idrus, Mukhmammad Indah, Nur Amelia Indra Kusdarianto, Indra Irham Irham Irwandi Irwandi Isfayani, Erna Isma Wahyuni Ismail, Sri Ismail, Sri Isma Wahyuni Ismawati Ismawati Jauhari, Yustika Juliawati, Tia Khairunnisa, Ayang Khumaira, Raissa Kurniati Abidin, Kurniati Kurniawan, Fadhil Egi Lika, Agnes Desna M, Zul Fitra M. Ridwan Tikolah M. Ridwan Tikollah Makhrajani Majid Mardes, Siska Mardhayanti, Mardhayanti Maretha, Anggun Marmul, Ardiana Martini Martini Mase, Ariska Putri Mastuinda, Mastuinda Melvariani Syari Batubara Mikola, Virgiawan Arsetya Miranti Miranti Mohamad Jamhari Muflikhah, Itsna Muhammad Amin Muhammad Anandy Anizar Muhammad Azis Muhammad Kasran Muhammad Kusasi Muhammad Tahir Mukhammad Idrus Mulki, Aulia Mushoddiq Rahman, Ahmad Nashiruddin Mustahar, Lutfiah Amalia N, Renny Afriany Nadia Nadia Natasyah, Natasyah Nugraha, Abid Arya Nur Afiah, Nur Nur Ainun Nur, Raudha Nurafni Oktafiyah Nurafni Oktaviyah Nuraisyiah, Nuraisyiah Nurjannah Nurlela Nurlela Nurlinda Nurlinda, Nurlinda Nurmaini Ginting Nurmala Nurmala Pratiwi, Ervia Puspitasari, Anggun Putri Maharani Putri Putri, Putri Putri Ramadhanii, Andi Ayu Qudratullah, Qudratulah Rahmadina, Rahmadina Rahmalia Dahman Rahmat Kamaruddin Rahmawati M, Rahmawati Rahmi Rahmi Rajab, Mirnawati Abdul Rajiman, Widyawanti Ramadhani, Anindya Ramadhani, Resky RANI RANI, RANI Rasma Rasma Razak, Nur Rahmatika Reski Resa Putra Rijal, Abd Rijal, Abdul Risa Rukmana Ritman Ishak Paudi Rizka Cintya Edwar Roeswidiah, Ririt Rudolf Sinaga Ruliaty Ruliaty, Ruliaty Rusdiyanta, Rusdiyanta Ruslan Majid, Ruslan Ruwirohi, Jan Everhard Ryketeng, Masdar S, Masnawaty Safri, Andi Harun Sahade Saharuddin Salyani, Salyani Samsa, Satriani Sangkala, Masnawaty Santoso, Raditya Hadi Sapar Sapar Saputri, Naifa Sarmila, Sarmila Satriani Satriani Siswanto, Deny Hadi Soloweno, Sarmila Ramadhani Sriyanti, Lita Sudirman, Anghrina Ananta Sukardi Weda, Sukardi Sukmawati, Sukma Sulfikaeni, Sulfikaeni Suparman Suparman Surianto, Nurul Maghfirah Suryadi Suryadi Syahfitri, Azifah Syahfrika, Elvina Tangdi, Maria Miranti Taufik Ahman Titin Fatimah Tri Wahyuni Tri Wulan Ananta Usemahu, Nurma Yuni Pary Usman Usman Utami, Rizka Putri Wahyuni Sari, Rasidah Wardana Wardana Warka Syachbrani Warlinda Warlinda, Warlinda Winanda, Winanda Windarto, Windarto Windihastuty, Wiwin yanti, Risda Yauri, Andi Muhammad