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All Journal Indonesian Collaboration Journal of Community Services (ICJCS) Global Accounting : Jurnal Akuntansi
Kiki Kiki
Universitas Buddhi Dharma
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PELATIHAN WIRAUSAHA BAGI WARGA BINAAN LAPAS PEMUDA KELAS IIA DI KOTA TANGERANG Hendra Hendra; Marselia Purnama; Vivin Hanitha; Octavianti Purnama; Ignasius Irvan; Tri Angreni; Donny Yana; Rini Novianti; Sonny Santosa; Kiki Kiki; Jessica Jessica; Sunny Sunny
Indonesian Collaboration Journal of Community Services Vol. 1 No. 4 (2021): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.351 KB) | DOI: 10.53067/icjcs.v1i4.24

Abstract

The correctional system is a series of criminal law enforcement units. Inmates are not only objects but also subjects who are no different from other humans who at any time can make mistakes or make mistakes that can be subject to criminal sanctions. The Indonesian penitentiary system is more focused on the aspect of fostering prisoners. The assisted residents have the right to obtain information and obtain proper education and training which can be used as capital in the future when they return to the community. Community service activities that will be carried out in the form of training are theoretical presentations that are carried out face-to-face on the concept of entrepreneurship and business including managing marketing and finance in accordance with the needs of the inmates with a business strategy to start a business with a minimum capital, and the Dropship System. The implementation of this Community Service was carried out on October 2, 2021, taking place at the Class IIA Youth Prison, Tangerang. Buddhi Dharma University offers entrepreneurship training programs and starting a business with minimal capital and how to market products that will be sold through the dropship system and how to market them through E-Commerce media, as well as how to record financial books using the bookkeeping application for the inmates when they return to the community later
Pengaruh Kesadaran, Penerapan PP No. 23 Tahun 2018, Pemahaman Pajak Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak (Studi Empiris Terhadap Pelaku UMKM Di Kecamatan Tangerang) Kiki Kiki
Global Accounting Vol. 1 No. 2 (2022): Global Accounting
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.925 KB)

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Kesadaran Wajib Pajak, Penerapan Pp No. 23 Tahun 2018, Pemahaman Pajak Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Pelaku Usaha Kecil Mikro Dan Menengah (UMKM) Di Kecamatan Tangerang. Populasi yang dipilih adalah Wajib Pajak Pelaku UMKM di Kecamatan Tangerang dan sampel yang digunakan dalam penelitian ini sebanyak 150 responden. Metode penelitian sampel menggunakan toeri (Sugiyono, 2017) yang menyatakan bahwa apabila populasi kurang dari 100 maka diambil semua sehingga penelitian merupakan penelitian populasi, sedangkan jika populasi lebih dari 100 maka dapat diambil antara 10% - 15% atau 20% - 25%, sedangkan untuk mengetahui hubungan antar variabel penulis menggunakan metode perhitungan analisis statistik deskriptif, uji kualitas data, uji asumsi klasik, uji regresi linear bergandan, uji T hingga uji F dengan menggunakan program SPSS versi 26. Berdasarkan analisis yang telah dilakukan (hasil output SPSS versi 26), penulis dapat mengambil kesimpulan bahwa: Secara simultan Kesadaran Wajib Pajak, Penerapan PP No. 23 Tahun 2018, Pengetahuan Pajak dan Pemahaman Pajak berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak pelaku Usaha Mikro Kecil dan Menengah (UMKM). Secara parsial Kesadaran Wajib Pajak, Penerapan PP No. 23 Tahun 2018 dan Pemahaman Pajak tidak berpengaruh terhadap Kepatuhan Wajib Pajak Pelaku UMKM, namun Pengetahuan Pajak berpengaruh terhadap Kepatuhan Wajib Pajak Pelaku UMKM.
Co-Authors Donny Yana Hendra Hendra Ignasius Irvan Jessica Jessica Purnama, Marselia purnama, octavianti Rini Novianti Sonny Santosa Sunny Sunny Tri Angreni Vivin Hanitha