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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Pemberdayaan Masyarakat (JUPEMAS)
Nani Sumarni
Universitas Kuningan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DI KABUPATEN KUNINGAN Amir Hamzah; Nani Sumarni; Sani Rahmasari
Jurnal Riset Keuangan dan Akuntansi Vol 9, No 1 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i1.7773

Abstract

This study aims to analyze the effect of tax knowledge and tax penalties on taxpayer compliance in Kuningan Regency. Data were obtained from 150 respondents using a questionnaire that had been tested for validity and reliability. Multiple linear regression analysis was used to test the hypothesis. The results showed that tax knowledge and tax penalties significantly influence taxpayer compliance. This indicates the importance of tax knowledge and penalty policies in improving taxpayer compliance.Keywords: Tax Knowledge, Tax Penalties, Taxpayer Compliance, Taxpayers, Kuningan Regency.
Edukasi Pasar Modal dan Pengenalan Security Crowdfunding sebagai Solusi Pendanaan UMKM Di Desa Cisantana Amir Hamzah; Eiva Nurcahyani; Raka Suryana Talenta; Thifal Amatul Hadi; Nani Sumarni; Dina Nurochmah
Jurnal Pemberdayaan Masyarakat Vol. 2 No. 2 (2025): Juni
Publisher : CV. Armas Suan Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/jupemas.v2i2.121

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Cisantana Village, Kuningan Regency, still face limited understanding regarding investment in the capital market and funding through Security Crowdfunding mechanisms. This community engagement activity aimed to enhance the financial literacy of MSME players by providing direct education on the potential of capital market investment and alternative funding strategies using registered Security Crowdfunding platforms. The training methods included lectures, interactive discussions, and practical simulations to deliver an applied learning experience. A total of 51 MSME participants took part voluntarily from the local community. The effectiveness of the training was assessed through a comparison of pretest and posttest scores, which showed a significant improvement in comprehension. Additionally, participants responded positively, indicating that the training improved their knowledge and skills in making investment decisions and accessing alternative funding options. They also appreciated the presenters' mastery of both material and delivery techniques, which facilitated the understanding of complex concepts in a structured and accessible manner. This training is expected to contribute to the financial independence of MSMEs and broaden their access to safe and officially registered modern funding sources
Co-Authors Amir Hamzah Dina Nurochmah Eiva Nurcahyani Raka Suryana Talenta Sani Rahmasari Thifal Amatul Hadi