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All Journal Journal of Taxation Analysis and Review Gapura (Garba Pembangunan Masyarakat)
Feby Farichatul Ummah
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, Indonesia
Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF GOVERNMENT REGULATION NUMBER 55 OF 2022 AND TRUST IN GOVERNMENT ON COMPLIANCE OF SME TAXPAYERS IN SUBANG DISTRICT Feby Farichatul Ummah; Tanzil Alfadhilatunnisa
Journal of Taxation Analysis and Review Vol. 4 No. 2 (2024): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i2.1227

Abstract

Taxes have a function as a source of revenue for the government which is used to finance both routine and development expenditures. This study aims to determine the effect of the implementation of government regulation No. 55 of 2022 and trust in government on MSME taxpayer compliance in Subang Regency. The type of research used in this research is quantitative method. The population in this study were all MSME taxpayers in Subang Regency. The sample of respondents in this study was adjusted to 100 MSME taxpayers in Subang Regency using incidental sampling techniques which are included in nonprobability sampling. The data used is primary data, collected using a questionnaire filled out directly by the respondent. Some tests that will be carried out include descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests, and data hypothesis tests which include t tests, F tests and coefficient of determination tests. The results of this study indicate that PP Number 55 of 2022 policy has a significant effect on MSME taxpayer compliance in Subang Regency. Meanwhile, trust in the government has no effect on MSME taxpayer compliance in Subang Regency.
PEMBERDAYAAN STRATEGI UMKM MELALUI PENGABDIAN KEPADA MASYARAKAT DENGAN PENDEKATAN ANALISIS SWOT Dinda Nursely; Feby Farichatul Ummah; Feling Alissia; Rianiva Laela Permana
Gapura (Garba Pembangunan Masyarakat) Vol. 1 No. 3 (2024): Juni
Publisher : STIESA-PRESS

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Abstract

Warung Jajanan De'Fani berupaya menyediakan makanan ringan, minuman dan makanan ringan yang menawarkan nilai lebih baik di mata konsumen. Mengingat situasi tidak stabil saat ini masih terus berlanjut. Oleh karena itu, pelaku UMKM perlu melakukan analisa strategis untuk melanjutkan produksi. Melalui filantropi yang bertujuan memperkuat strategi UMKM. Analisis dilakukan dengan pendekatan analisis SWOT pada lokasi kegiatan nirlaba di Kabupaten Subang.Hasil dari layanan ini adalah analisis SWOT dan rekomendasi yang dapat ditindaklanjuti. Oleh karena itu ditentukan melalui matriks SWOT yang ditentukan berdasarkan hasil S-O (Strengths-Opportunities), W-O (Weaknesses-Opportunities), S-T (Strengths-Threats), dan W-T (Weaknesses-Threats). Tujuan dari matriks SWOT adalah untuk merekonsiliasi peluang dan ancaman eksternal yang dihadapi suatu perusahaan dengan kekuatan dan kelemahan internalnya guna mengembangkan alternatif strategi. Analisis ini menggunakan matriks yang disebut matriks SWOT yang terdiri dari 9 sel dengan 4 sel strategi alternatif.
Co-Authors Dinda Nursely Feling Alissia Rianiva Laela Permana Tanzil Alfadhilatunnisa