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All Journal Jurnal Konstitusi Jurnal Muara Ilmu Sosial, Humaniora, dan Seni Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Bakti Masyarakat Indonesia Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Konstitusi Journal Of Human And Education (JAHE) Innovative: Journal Of Social Science Research International Journal of Application on Economics and Business Jurnal Serina Ekonomi dan Bisnis Jurnal Serina Abdimas
Urbanus Ura Weruin, Urbanus Ura
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DETERMINANTS OF TAX SUBJECTS’ INTENTION TO PARTICIPATE IN THE VOLUNTARY DISCLOSURE PROGRAM Yuniarwati, Yuniarwati; Siswanto, Halim Putera; Weruin, Urbanus Ura
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2936-2948

Abstract

The Voluntary Disclosure Program (PPS) is an opportunity for taxpayers to report/disclose tax obligations that have not been fulfilled voluntarily through payment of PPh based on asset disclosure. This program is expected to increase voluntary taxpayer compliance and is carried out based on the principles of simplicity, legal certainty and expediency. There are many factors that influence an individual taxpayer's intention to participate in PPS. Therefore, this research aims to examine the influence of tax sanctions, subjective norms and tax administration on individual taxpayers' intentions to participate in PPS. The population in this study is individual taxpayers who live in Tangerang City and the sample was chosen randomly among individual taxpayers who were willing to fill out the questionnaire. After calculations, there were 105 individual taxpayers participating in this research. The data was then analyzed using multiple linear regression using the SPSS version 25 software program. The results of data analysis showed that the first and third hypotheses were accepted, while the second hypothesis was rejected. Thus, tax sanctions and tax administration have a significant effect on individual taxpayers' intentions to participate in PPS, whereas this is not the case with subjective norms.
MENGGUGAH KESADARAN SOSIAL DAN EMPATI PARA SISWA TERHADAP PERSOALAN SOSIAL DI LUAR KELAS Weruin, Urbanus Ura
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29228

Abstract

The most basic aim of education is not only to develop students' cognitive abilities in mastering science, technology and the skills needed for life but also to develop character and personality that is moral, has noble character, acts in solidarity, is tolerant and cares about one's own interests. each other, and society as a whole. One of the characteristics and personalities of students that we want to produce through the education and learning process at school is the development of social awareness and empathy for social problems that exist in society. Social awareness is an understanding, attitude and appreciation of the existence of other people in wider society. Empathy is a form of social awareness. Social awareness and empathy in practice are nothing more than thinking about others. Education and learning about social awareness and empathy is a form of social responsibility as a citizen. Social awareness education and learning can stimulate students' social awareness and empathy. The vision and mission of SMA Bhinneka Tunggak Ika Jakarta, which emphasizes character education, needs to remind their students about social awareness and empathy towards others through this PKM. Mitra admits that their students often don't care about the social problems that exist in society. By using a problem-based learning approach and the 6D PKM learning method, it is able to stimulate and develop social awareness and sensitivity towards other people. This PKM succeeded in making students aware of social problems in the local and global scope that need to be the center of their attention. These problems range from sexual harassment, pollution, increasing pollution, and still high levels of collusion, corruption and nepotism, climate change due to increasing earth temperatures, wars between nations, and human tragedies resulting from wars that need their social attention. Education of students' social moral awareness and empathy is able to stimulate students' social awareness and empathy.
Penerapan Green Accounting dalam Perusahaan untuk Mendukung Pembangunan Berkelanjutan Bersama PT CP Weruin, Urbanus Ura
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1263

Abstract

Green accounting is an approach that incorporates environmental sustainability considerations into company policy, particularly in relation to the use of natural, social, and financial resources. The objective of this PKM is to encourage PT CP to begin taking into account the environmental impact of all its business activities so that they are in line with the principles of sustainable development. The methods used include the identification, measurement, assessment, and disclosure of environmental and social costs related to the company's productive activities. This approach is carried out through mentoring, production process analysis, and financial statement evaluation so that the company understands the importance of long-term efficiency and social responsibility. The results of the PKM show an increase in the awareness of PT CP managers regarding the urgency of implementing green accounting, especially amid global environmental crises such as climate change and land degradation. This awareness is the first step for the company towards more sustainable business practices.
Co-Authors Dwi Andayani B, Dwi Siswanto, Halim Putera St. Atalim, St. Sudirgo, Tony Vidyarto Nugroho Yuniarwati, Yuniarwati