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All Journal Jurnal Pengabdian Pada Masyarakat Borobudur Accounting Review
Anas Setyawan
Universitas Muhammadiyah Magelang
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Other

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Pengolahan Sampah Organik Skala Rumah Tangga di Dusun Drojogan Farida Farida; Wildan Fauzi Husna; Nanang Arfianto; Salsabila Aulia Widyasmara; Astuti Catur Sari; Anas Setyawan
Jurnal Pengabdian Pada Masyarakat Vol 6 No 3 (2021)
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/002.202163.743

Abstract

HOUSEHOLD SCALE ORGANIC WASTE PROCESSING IN DROJOGAN HAMLET. Garbage is generated from all activities in homes, offices, markets and various other places. The issue of waste should be of particular concern, so it needs to be addressed from all parties. The purpose of this devotional activity is to increase the role of community to ward off organic waste in household and raise public awareness to create a clean and healthy environment. The method used is to socialize, training and mentoring continuously to the partner community of PKK in RT 03 / RW03 Drojogan, Bumirejo, Mungkid, Magelang. This activity is carried out by providing training in the manufacture of organic compost fertilizer, liquid organic fertilizer and also greenhouse making. The result of this activity is increased knowledge and skills in processing organic waste into compost fertilizer, liquid fertilizer and the establishment of a green house.
Investigasi Kepatuhan Wajib Pajak Pelaku UMKM Anas Setyawan; Anissa Hakim Purwantini
Borobudur Accounting Review Vol. 1 No. 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.6177

Abstract

Pajak memegang peranan yang sangat penting dalam perekonomian karena merupakan sumber kontribusi dana terbesar bagi negara. Salah satu jenis pajak yang memberikan kontribusi besar terhadap realisasi perpajakan adalah pajak dari sektor Usaha Mikro, Kecil dan Menengah (UMKM). Penelitian ini bertujuan untuk menguji secara empiris pengaruh pengetahuan perpajakan, sanksi perpajakan, modernisasi sistem administrasi perpajakan, sosialisasi perpajakan, dan tarif pajak terhadap kepatuhan wajib pajak UMKM. Berdasarkan teknik convenience sampling dengan populasi UKM di Kota dan Kabupaten Magelang, diperoleh 63 responden. Hasil penelitian ini menunjukkan bahwa pengetahuan perpajakan dan tarif pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM. Sedangkan sanksi perpajakan, modernisasi sistem administrasi perpajakan, dan sosialisasi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak UMKM. Peneltiian ini berkontribusi baik secara teoritis dan praktis. Pengetahuan perpajakan yang dimiliki wajib pajak pelaku UMKM dapat meningkatkan kepatuhan dalam membayar pajak.
Co-Authors Astuti Catur Sari Farida, Farida Nanang Arfianto Purwantini, Anissa Hakim Salsabila Aulia Widyasmara Wildan Fauzi Husna