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Analysis of Tax Collection with Reprimand and Forced Letters to Optimize Tax Revenue at KPP Pratama Jambi Telanaipura Fithri Salsabila; Yudi; Wiwik Tiswiyanti
International Journal of Integrative Sciences Vol. 2 No. 5 (2023): May, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v2i5.4337

Abstract

As a form of law enforcement to improve taxpayer compliance with paying their taxes, tax collection is carried out consistently and continuously. The tax collection activities carried out by the Fiscus consist of active tax collection and collection by forced letter. Active billing is carried out by the Fiscus by issuing tax assessment letters, reprimand letters, and tax bills. If the taxpayer does not also pay his tax debt, the tax officer can take tax collection action with a forced letter. This study aims to analyze the implementation of tax collection with reprimand letters and forced letters to optimize tax revenue at KPP Pratama Jambi Telanaipura in 2020 and 2021. The research method used is a qualitative descriptive analysis method. The data collection method used was interviews and documentation at KPP Pratama Jambi Telanaipura. Based on the results of the analysis, it shows that tax collection with reprimand letters and forced letters are classified as ineffective. Tax collection with reprimand letters and forced letters at KPP Pratama Jambi Telanaipura greatly does not contribute to tax revenue. KPP Pratama Jambi Telanaipura's efforts in optimizing tax revenue include holding focus group discussions, joining collection programs, canvassing, and providing tax education, socialization, and counseling
Pendampingan Penyusunan Proposal Inovasi Pendidikan pada SD dan Smp di Kota Jambi: Pengabdian Sri Rahayu; Rahayu; Yudi; Wiwik Tiswiyanti; Try Syeftiani; Nyayu Fadilah Fabiany
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.6396

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mendampingi penyusunan proposal inovasi pendidikan pada Sekolah Dasar (SD) dan Sekolah Menengah Pertama (SMP) di Kota Jambi dalam kerangka Sistem Inovasi Kota Jambi (SIKO) yang dikoordinasikan oleh Badan Perencanaan Pembangunan Daerah (Bappeda) Kota Jambi. Kegiatan dilaksanakan pada periode April–Agustus 2025 melibatkan 20 sekolah, terdiri atas 6 SD dan 14 SMP Negeri. Metode yang digunakan adalah pendampingan partisipatif-kolaboratif yang mencakup sosialisasi, bimbingan teknis tatap muka, coaching clinic, pendampingan daring dan luring, serta verifikasi dokumen. Hasil kegiatan menunjukkan bahwa SD berhasil mengajukan 8 proposal inovasi dan SMP mengajukan 22 proposal ke platform SIKO, dengan total 30 proposal inovasi pendidikan yang mencakup enam kategori utama: digitalisasi pembelajaran, pendidikan karakter, literasi siswa, lingkungan hidup, inklusi pendidikan, dan manajemen sekolah berbasis digital. Tantangan utama yang dihadapi meliputi rendahnya literasi inovasi peserta, minimnya dokumentasi pendukung, serta kurangnya keterlibatan aktif Dinas Pendidikan. Kegiatan ini merekomendasikan sosialisasi inovasi yang berkelanjutan, penunjukan peserta satu tahun sebelum pelaksanaan, serta penguatan sinergi antara perguruan tinggi dan pemerintah daerah dalam ekosistem inovasi yang berkesinambungan.
Co-Authors Fithri Salsabila Nyayu Fadilah Fabiany Rahayu Sri Rahayu Try Syeftiani Wiwik Tiswiyanti