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All Journal Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Biologi Tropis Pendas : Jurnah Ilmiah Pendidikan Dasar Journal of Educational Research and Evaluation Jurnal Pengabdian Magister Pendidikan IPA Aksis : Jurnal Pendidikan Bahasa dan Sastra Indonesia Jurnal Onoma: Pendidikan, Bahasa, dan Sastra Nursing Sciences Journal International Journal Of Science, Technology & Management (IJSTM) Swara Patra : Majalah Ilmiah PPSDM Migas Abdimisi Formosa Journal of Sustainable Research (FJSR) Jurnal Higiene Sanitasi Jurnal Ilmiah Mahasiswa Agrokomplek EduInovasi: Journal of Basic Educational Studies Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Jurnal Vokasi Dewantara
Suparmin
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Edukasi Dini Pajak kepada Calon Wajib Pajak Suparmin; Satiman; Edon Ramdani
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.50906

Abstract

The largest component of state revenue is the tax sector. Tax revenue contributed 82.1% to Indonesia's state revenue in 2024, up from approximately 77.5% the previous year. Taxes are the foundation of the modern state's mutual assistance system. Without tax contributions, the state would lose its primary means of providing basic services to its citizens. The Ministry of Finance noted that by the first semester of 2025, tax revenue had reached IDR 1,420 trillion, or approximately 58% of the annual target. However, on the other hand, untapped tax potential remains enormous. Research shows that Indonesia's tax gap still ranges from 6–9% of gross domestic product (GDP), meaning approximately IDR 1,300 trillion in potential taxes are lost annually due to non-compliance and an untapped informal sector. If this situation is allowed to continue, the country will experience a widening fiscal deficit, forcing the government to borrow more or cut public services. It is very difficult to achieve voluntary taxpayer awareness and concern if the definition of "tax" does not include the phrases "enforceable" and "coercive." Based on this background, we, the PKM group of the Management and Accounting Study Program, Faculty of Economics and Business, Pamulang University, were moved to conduct community service in order to increase tax awareness through tax socialization activities with the theme "Early Tax Education for Prospective Taxpayers". The target of this activity is prospective early age taxpayers. The purpose of this PKM activity is to instill awareness about taxes from an early age, which is expected to influence children's mindsets and create a sense of pride in taxes to help increase state revenue. We, the Unpam PKM Team, propose to hold early tax education socialization for prospective taxpayers, which is given to the Al Kamilah Foundation students located in the Bojongsari area, Depok, West Java. This activity is planned to be held on Sunday, October 5, 2025 offline at the school location on Jl. Serua Raya, Serua Village, Bojongsari District, Depok City, West Java 16517. This PKM activity is expected to provide understanding and awareness to participants regarding the importance of taxes for state revenue. We will present the results of this PKM in the form of an article which will then be published in a nationally accredited journal. Keywords: Tax, Socialization, Community Service, Prospective Taxpayers, Islamic Students
KAJIAN KESALAHAN BERBAHASA INDONESIA DALAM POSTINGAN TWITTER GENERASI MILENIAL: PERSPEKTIF PENDIDIKAN BAHASA Nisa Wati, Pratiwi; Suparmin
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.33727

Abstract

This study aims to analyze the types of Indonesian language errors found in Twitter posts among the millennial generation. As one of the most popular digital communication platforms, Twitter is widely used to express ideas, opinions, and emotions, yet it often features linguistic inaccuracies. Using a descriptive qualitative method, the research collected data from users’ tweets and analyzed them based on linguistic rules in accordance with the Kamus Besar Bahasa Indonesia (KBBI). The findings reveal various types of errors, including incorrect capitalization, use of non-standard words, letter redundancy, mixing with foreign languages, as well as morphological and syntactic mistakes. Contributing factors include limited language mastery, informal communication habits, and the influence of digital trends among millennials. These results highlight the importance of raising greater language awareness and the role of education in fostering proper use of Indonesian according to linguistic norms, particularly in the context of social media.
PEMBATASAN LIVE STREAMING DI MEDIA SOSIAL PADA AKSI DEMONSTRASI: TINJAUAN HUKUM PENYIARAN DAN HAK ATAS INFORMASI DI INDONESIA Putri Madaniah; Safinaturahmah; Suparmin
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025 In Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.40343

Abstract

This study examines restrictions on live streaming features on social media in the context of demonstrations, from the perspective of broadcasting law and the right to information in Indonesia. This study stems from the increasing use of live streaming as a means of conveying public information in real time, which on the one hand strengthens transparency, but on the other hand has the potential to spread provocative content and disrupt public order. This study uses a normative juridical approach with a literature review method on broadcasting regulations, human rights, and digital restriction practices. The results of the study show that live streaming restrictions can be justified under broadcasting law based on Law No. 32 of 2002, and are valid according to human rights principles as long as they are carried out in accordance with the law and for legitimate purposes. This conclusion reinforces the importance of balancing the protection of public order and the fulfillment of the right to public information. The implication of this study is the need for fair, transparent, and deliberative democracy-based regulations in governing digital broadcasting in the era of social media.
Co-Authors Abdurrahman, Muktasam Adi Noviantoro Aeko Fria Utama FR Bandrang, Danu Dayako Charin Setya Handayani Edon Ramdani Farhatulmaula, Dwi Suci Halil Hilda Mazarina Devi L. Sukardi M. Yusuf Muhammad Nafian Ni Made Nike Zeamita Widiyanti Nila Fitri Faidzah Nisa Wati, Pratiwi Nurcholish Arifin Handoyono Nursan, Muhammad Nurul Amaliyah Purnamasari Putri Madaniah PUTRI WULANDARI Ratih Lukmitarani Sa'diyah, Halimatus Safinaturahmah Satiman Suharno Sukatiman Sulis Septy Anisya Syarif Husni Tajidan Tajidan Tajidan, Tajidan Taslim Sjah Titik Sudiatmi Wahyu Dini Septiari Wijaya Puspita, Reza Intan Wuryantoro Yuliarman Saragih Zahra Lintang Nuur'ainii Zahra Lintang Nuur'ainii