Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pengabdian Masyarakat Asia
Elisa Nur Aziza
Universitas Islam Batik Surakarta
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Determinan Tindakan Penagihan Aktif Terhadap Pencairan Tunggakan Pajak Pada KPP Pratama Karanganyar Elisa Nur Aziza; Kartika Hendra Titisari; Dimas Ilham Nur Rois
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9135

Abstract

Active tax collection action is a law enforcement action carried out by the Directorate General of Taxes so that Taxpayers pay off their tax arrears. This tax collection action also helps to secure tax revenues and prevent tax assessments from expiring. This research aims to test and analyze the effect of active tax collection actions in the form of letters of warning, forced letters, blocking of bank accounts, and confiscation of assets on the disbursement of tax arrears at KPP Pratama Karanganyar. The data used in this research is secondary data obtained from KPP Pratama Karanganyar. The sample used in this research was 100 taxpayers with the largest amount of tax arrears from 2018 to 2022. The data analysis technique used was descriptive statistical analysis and multiple linear analysis to test the research hypothesis. The results of this research show that letters of warning, letters of force, and confiscation of assets have an influence on the disbursement of tax arrears. Meanwhile, blocking bank accounts has no effect on disbursement of tax arrears. Keywords : Active Tax Collection Action; Disbursement Of Tax Arrears
Improving Planning and Financial Management Literacy for Housewives Elisa Nur Aziza; Hanifah Insani; Dhea Arifah Amelia; Ferry Miftah Ammani; Agni Astungkara
Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v5i2.1628

Abstract

Purpose: This research aims to enhance financial literacy among families in Duwet Village, Indonesia, focusing on effective financial planning and management. The issue investigated is the low awareness and practice of financial management, which is crucial for maintaining economic stability.Method: The study employed a community service approach, involving socialization sessions targeted at mothers in the Family Welfare Empowerment (PKK) group. Data were collected through participant engagement and feedback, enabling a comprehensive understanding of their financial literacy needs.Practical Applications: The findings have significant implications for improving family financial management practices, promoting economic stability, and enhancing the overall quality of life for families in the community. Increased literacy can lead to better budgeting, savings, and investment decisions.Conclusion: The study demonstrated a notable increase in financial literacy among the mothers of PKK in Duwet Village, emphasizing the importance of community-based education in empowering families for effective financial management.
Co-Authors Agni Astungkara Dhea Arifah Amelia Dimas Ilham Nur Rois Ferry Miftah Ammani Hanifah Insani Kartika Hendra Titisari