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All Journal Jurnal Akademi Akuntansi (JAA) Jurnal Pengabdian kepada Masyarakat Nusantara
Muhammad Dimar Alam
Brawijaya University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pendampingan dan Sosialisasi Pembayaran Pajak Final bagi UMKM Makanan & Minuman (Food & Beverage) di Kota Malang Intan Lifinda Ayuning Putri; Helmy Adam; Muhammad Dimar Alam; Areta Widya Kusumadewi
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 5 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Cv. Utility Project Solution

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Abstract

Permasalahan perpajakan UMKM menjadi salah satu tantangan yang dihadapi oleh usaha mikro, kecil dan menengah di Indonesia. UMKM mempunyai peranan penting dalam perekonomian nasional, namun banyak diantara mereka yang belum memahami dan memenuhi kewajiban perpajakannya dengan baik. Hal ini dapat menimbulkan risiko hukum, administratif, dan reputasi bagi UMKM. Kebanyakan UMKM di Kota Malang belum mempunyai pengetahuan dasar mengenai cara melaporkan dan membayar pajak final, sehingga banyak UMKM yang tiba-tiba mendapat surat teguran bahkan dikenai pajak oleh DJP. Selain mendapat teguran karena lalai melaporkan pajak, mereka juga mendapat sanksi dan administrasi berupa bunga per bulan. Sebagian besar UMKM juga sudah membayar pajak namun masih belum sesuai dengan aturan bahkan ada pula yang tidak memanfaatkan fasilitas yang diberikan DJP sehingga tidak efisien dalam membayar pajak. Berdasarkan beberapa permasalahan diatas, penulis berencana untuk memberikan pendampingan dan sosialisasi terkait pembayaran dan pelaporan pajak daerah bagi UMKM makanan dan minuman di kota Malang.
E-Finance: What Factors Affect Financial Staff's Motivation to Utilize It? Muhammad Dimar Alam; Areta Widya Kusumadewi; Laila Fitriyah LH
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.31173

Abstract

Purpose: The objective of this study is to investigate the factors that influence the intention of financial staff in the SKPDs of Malang City government to adopt e-finance. This study combines elements from the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) found in previous research. Methodology/approach: The survey method was utilized, with a sample of 155 respondents consisting of auditors employed in the financial department of Malang City's government. Data analysis was conducted using Partial Least Square (PLS) method. Findings: The study's results indicate that constructs like perceived ease of use, perceived usefulness, attitude, subjective norm, and perceived behavioral control have a positive impact on behavioral intention. Additionally, behavioral intention positively correlates with the actual behavior of financial staff using e-finance. Practical and Theoretical contribution/Originality: The study underscores the significance for e-finance providers and management to consider perceived ease of use, perceived usefulness, attitude, subjective norm, perceived behavioral control, behavioral intention, and the actual behavior of users. Research Limitation: The researcher acknowledges specific limitations inherent in this study. These constraints pertain to the dissemination of questionnaires to respondents. The researcher encountered restrictions related to regulatory boundaries that define the scope and openness of the research.
Co-Authors A Muhammad Jazuli Areta Widya Kusumadewi Areta Widya Kusumadewi Erwin Saraswati Helmy Adam Helmy Adam Helmy Aulia Rachman Helmy Aulia Rachman Helmy Aulia Rahman Intan Lifinda Ayuning Putri Laila Fitriyah LH Muhammad Hafiz Riandi Putu Adi Arimbawa Putu Adi Putra Arimbawa Ratna Syifaun Nadliroh Rizky Aditya Nugraha Rizky Aditya Nugraha