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All Journal Jurnal Pitis AKP Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Stefany Martono
Politeknik Saint Paul Sorong
Humanities Computer Science & IT Education Health Professions Social Sciences Other

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Edukasi pembuatan kripik dari sukun dalam memanfaatkan potensi alam pada masyarakat kelurahan tanjung kasuari Sonny Rumalutur; Stefany Martono; Luluk Suryani
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 1 No. 4 (2023): Desember : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v1i4.479

Abstract

Tanjung Kasuari Village is one of the areas located in Southwest Papua. This sub-district is one of the places in Southwest Papua that has a lot of natural and tourist potential which can be utilized by the local community to meet their living needs. However, most people only take advantage of the tourism potential, namely the beauty of the beach as a tourist attraction. This can be seen from the large number of visitors to Tanjung Kasuari beach, especially on holidays. The community focuses more on serving tourists who visit the beach. For this reason, the PkM team conducted serveys and interviews regarding the obstacles faced related to the lack of utilization of natural potential. Based on the results of interviews with several sample residents, the community does not yet have ideas about utilizing natural potential. The team provided solution in the form of education, namely how to make and package chips from breadfruit which could become will be more creative and innovative in developing other natural potentials.
THE INFLUENCE OF TAX KNOWLEDGE AND TAX SANCTIONS ON MSME TAXPAYER COMPLIANCE IN KLASAMAN URBAN VILLAGE, SORONG CITY Fanny Jitmau; Stefany Martono; Pitter Leiwakabessy; Sari
Jurnal Pitis AKP Vol. 10 No. 1 (2026): Jurnal Pitis AKP (JPA) - Juli 2026
Publisher : LPPM Politeknik Saint Paul Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32531/bh6kmn68

Abstract

    In Indonesia, taxes are a vital source of state revenue, playing a crucial role in funding government operations, national development, and improving public welfare. This applies to the Klasaman Urban Village in Sorong City, Southwest Papua. This study was conducted in Klasaman, Sorong City, using questionnaire data from MSME taxpayers to examine the impact of tax sanctions on MSME taxpayer compliance.     The Simple linear regression analysis yielded a coefficient of determination (R-squared) of 0.927. These results indicate that the Tax Sanctions variable (X) accounts for 92.71% of the influence on the MSME Taxpayer Compliance variable (Y), while the remaining 7.29% is attributable to other variables not included in this study. The t-test results showed a calculated t-value of 18.871 with a significance level of 0.000 (p < 0.05). Consequently, the null hypothesis (H₀) was rejected and the alternative hypothesis (H₁) was accepted; thus, it can be concluded that tax sanctions have a positive and significant influence on MSME taxpayer compliance in Klasaman Urban Village, Sorong City.
Co-Authors Fanny Jitmau Luluk Suryani Pitter Leiwakabessy Sari Sonny Rumalutur