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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Martabe : Jurnal Pengabdian Kepada Masyarakat BULETIN AL-RIBAATH Jurnal Proaksi Jurnal Bina Akuntansi Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Aktiva : Riset Akutansi dan Keuangan Akuntansi'45 International Journal of Business and Applied Economics (IJBAE) Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Akuntansi Keuangan Dan Perpajakan
Risma Nurmilah
Universitas Muhammadiyah Sukabumi
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Peran Opsen Pajak Kendaraan Bermotor, Dalam Meningkatkan Pendapatan Daerah, Di Samsat Kota Sukabumi Muhammad Angga Saputra; Ismet Ismatullah; Risma Nurmilah
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 4 (2025): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the role of the Additional Collection (Opsen) of Motor Vehicle Tax in enhancing regional revenue at the Samsat Office of Sukabumi City. Utilizing a qualitative case study approach with data collected through interviews, observation, and document analysis, the research reveals that Samsat has actively implemented educational strategies to improve taxpayers' understanding of Opsen PKB, though limitations in resources and media diversification remain challenges. Findings indicate that Opsen PKB significantly boosts taxpayer compliance and contributes substantially to local revenue growth, with compliance rates increasing from 76.3% to 84.2% between 2022 and 2024. Key success factors include transparent fund utilization, digitalized payment systems, and enhanced service quality. Additionally, the study highlights a positive correlation between improved infrastructure funded by Opsen PKB and increased taxpayer willingness to pay. Nonetheless, challenges such as database limitations, inter-agency coordination gaps, and taxpayer object mobility persist. The research emphasizes the importance of institutional strengthening, system modernization, and integrated communication strategies to further optimize tax collection. These findings offer practical recommendations for improving regional fiscal independence and provide a theoretical contribution to local taxation studies.
Edukasi dan Bimbingan Bagi Wajib Pajak Dalam Proses Pembayaran Pajak Kendaraan Bermotor Di Samsat Cibadak Syalwa Afrina Dwisaftari; Venita Sofiani; Risma Nurmilah
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 6 No 2 (2025): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abdilaksana.v6i2.48710

Abstract

Pengabdian ini berfokus pada edukasi dan bimbingan bagi wajib pajak dalam proses pembayaran pajak kendaraan bermotor di Samsat Cibadak, Kabupaten Sukabumi. Penelitian mengidentifikasi kendala utama dalam kepatuhan pajak, termasuk keterbatasan pemahaman prosedur pembayaran, akses informasi yang terbatas, dan kendala ekonomi. Melalui pendekatan kualitatif dengan metode studi kasus, penelitian ini mengimplementasikan program edukasi dan pendampingan langsung bagi wajib pajak. Hasil penelitian menunjukkan peningkatan dalam pengetahuan dan kepatuhan wajib pajak, ditandai dengan bertambahnya pembayaran pajak tepat waktu dan peningkatan penggunaan layanan pembayaran daring. Pendekatan edukatif ini terbukti efektif dalam membangun kesadaran wajib pajak tentang pentingnya pembayaran pajak tepat waktu untuk mendukung pembangunan daerah. Penelitian merekomendasikan program edukasi perpajakan berkelanjutan dan peningkatan teknologi sistem pembayaran untuk mengoptimalkan penerimaan pajak kendaraan bermotor di Kabupaten Sukabumi.
Analisis Pengelolaan Dana Desa untuk Pembangunan Infrastruktur dan Pemberdayaan Masyarakat di Desa Pasir Panjang dan Desa Ciracap Isep Nazila; Gatot Wahyu Nugroho; Risma Nurmilah
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5102

Abstract

This study aims to analyze the management of village funds in infrastructure development and community empowerment in Pasir Panjang and Ciracap Villages, Ciracap District, Sukabumi Regency. The research uses a qualitative approach with data collection techniques including interviews, observations, and documentation. The results show that the management of village funds in both villages has followed the stages of planning, implementation, and reporting in accordance with applicable regulations. However, challenges remain such as limited community participation, lack of human resources, and insufficient transparency in budget reporting. Control efforts are implemented through supervision by the Village Consultative Body (BPD), community participation, and annual accountability reports. Overall, the village fund management has been quite effective in improving basic infrastructure access and supporting economic empowerment, although improvements are needed in transparency and community engagement.
Co-Authors Acep Suherman Aliza Syabania Alwi Rofiudin Siddiq Asep M.Ramdan Asriyanik . Aulia Syaharani Elis Lisnawati Elis Euis Kania Kurniawati Evi Martaseli Fauriza Prameswari Gunadi Fitri Sri Nuraeni Gatot Wahyu Nugroho Hendra Tanjung Irfan Sophan Himawan Isep Nazila Ismet Ismatullah Kokom Komariah Leonita Siwiyanti Mirawati Mirawati Muhamad Dani Alif Alfatihah Muhammad Angga Saputra Reni Anggriani Rinaldi Septi Nurawaliah Sutrisno Sutrisno Sutrisno Sutrisno Syalwa Afrina Dwisaftari Tina Kartini Tri Shakti Wiguna Venita Sofiani Vikri Andrawan Yaya Suharya