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All Journal Ilomata International Journal of Tax and Accounting Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat
Aramia Fahriyah
Institut Ilmu Sosial dan Manajemen STIAMI
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Public Health Social Sciences Other

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Strategies for Maintaining Tax Compliance of SMEs During Covid-19 Pandemic by Using Supply Chain Management Integration Approach Aramia Fahriyah; Wuwuh Andayani; Rochland Yoseph; S. Penta Nurwibowo; Wendy Irawan
Ilomata International Journal of Tax and Accounting Vol. 3 No. 1 (2022): January 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.372 KB) | DOI: 10.52728/ijtc.v4i1.409

Abstract

The new normal life of Covid-19 pandemic has brought a new life pattern which is more strict health protocols in the interaction among each other. In the normal time, although the level of tax revenue shows a rising trend, the tax ratio hasn’t shown any significant increase. Also, it is still left behind other developing countries. Related to the pandemic effect, the world economy is decreasing and resulting to the decline of the Indonesian tax revenue. The concerns of this study are on how to optimize the compliance level of tax payment from Small-Medium Sized Enterprises (SMEs) and the efforts of optimization needed to be done including in helping SMEs for being able to survive and or to be improved in terms of its business performance. Thus, they can contribute to maintaining their tax compliance at the same time from getting worse. This study employed a descriptive research method using a qualitative approach. The data sources were primary and secondary data. In this study, an operational management tool which is the approach of Supply Chain Management (SCM) integration will be implemented as the solution. It is found that the gradual application of the concept of SCM integration will give several significant impacts on the SMEs’ performance including their compliance with the existed tax regulations. Also, this will encourage the optimal taxation authority in managing the tax participation of the SMEs sector.
Pendampingan Kegiatan Pemberian Vaksinasi Covid-19 bagi Masyarakat Sekitar Kampus Institut STIAMI Bekasi Dessy Andamisari; Wahidin Septa Zahran; Iwan Irwansyah; Aramia Fahriyah
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 5, No 1: Juli 2022
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.188 KB) | DOI: 10.31334/jks.v5i1.2215

Abstract

Pandemi Covid-19 menimbulkan dampak yang sangat signifikan pada seluruh bidang kehidupan masyarakat. Beberapa upaya dan kebijakan telah dilakukan pemerintah demi mengurangi penyebaran dan menurunkan mobilitas serta mortalitas akibat penyakit Covid-19 ini. Usaha yang dilakukan pemerintah adalah kegiatan vaksinasi Covid-19 secara massal untuk seluruh masyarakat. Kegiatan ini dilakukan dengan tujuan untuk mengurangi penyebaran dan penularan penyakit Covid-19 yang disebabkan oleh virus corona. Kegiatan vaksinasi Covid-19  di wilayah sekitar kampus Institut Stiami Bekasi merupakan kegiatan pengabdian kepada masyarakat dengan menggunakan metode penyuluhan dan sosialisasi  melalui tahapan-tahapan yang diawali dengan suatu perencanaan, diwujudkan dengan pelaksanaan dan evaluasi sebagai akhir dari rangkaian kegiatan.  Hasil pengabdian masyarakat ini memberikan kesadaran pada warga tentang tujuan vaksinasi dan protokol kesehatan, mendukung program kesehatan dalam menurunkan penyebaran virus Covid-19.
Co-Authors Dessy Andamisari Iwansyah Irwansyah Rochland Yoseph S. Penta Nurwibowo Wahidin Septa Zahran Wendy Irawan Wuwuh Andayani