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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Business, Accounting and Finance Journal of Bussines Management Basic SINTESA Joong-Ki
Yuniawati, Ayi Srie
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Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Other

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The Effect of Implementing the E-Filing System on Individual Taxpayer Compliance at the Bandung Medium Tax Office with Information Technology Knowledge as a Moderating Variable Yuniawati, Ayi Srie; Azhari, Ceriska; Kartika, Tita
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

The deliberate and voluntary actions taken by taxpayers to satisfy their tax duties and exercise their rights, demonstrating a favourable attitude towards tax responsibilities, are referred to as tax compliance. This study uses information technology expertise as a moderating variable at the Bandung Intermediate Tax Office (KPP) to investigate how the installation of the e-filing system affects taxpayer compliance. Convenience sampling was used in the study, and 79 respondents' information was gathered using online surveys. Multiple linear regression analysis, moderation regression analysis, and path analysis approaches were applied in a quantitative manner.The results show that when information technology expertise is taken into account, the adoption of the e-filing system has no discernible impact on taxpayer compliance. The findings of the moderated regression analysis show that the association between the adoption of an e- filing system and taxpayer compliance is not moderated by information technology knowledge, as evidenced by the significant value of 0.845, which is higher than the cutoff point of 0.05
Pengembangan Kewirausahaan Desa Berbasis Potensi Lokal Melalui Inovasi Teh Celup Daun Mangga di Desa Darmawangi Sumedang Sukmayadi, Sukmayadi; Yuniawati, Ayi Srie
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joong-ki.v5i2.15835

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk mengembangkan kewirausahaan desa berbasis potensi lokal melalui inovasi produk teh celup daun mangga di Desa Darmawangi, Kecamatan Tomo, Kabupaten Sumedang. Potensi daun mangga yang melimpah selama ini belum dimanfaatkan secara optimal oleh masyarakat, sehingga belum memberikan nilai ekonomi. Kegiatan ini menggunakan pendekatan partisipatif dengan metode sosialisasi, pelatihan, praktik langsung, pendampingan, dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan keterampilan masyarakat dalam mengolah daun mangga menjadi teh celup yang bernilai jual. Selain itu, muncul minat kewirausahaan dan kesiapan masyarakat untuk mengembangkan usaha kecil berbasis produk lokal. Produk yang dihasilkan memiliki aroma khas, warna yang baik, serta kemasan sederhana yang layak dipasarkan. Program ini membuktikan bahwa pemanfaatan potensi lokal melalui inovasi produk dapat menjadi strategi efektif dalam meningkatkan kemandirian ekonomi masyarakat desa. Diharapkan kegiatan ini dapat berkelanjutan dan dikembangkan sebagai produk unggulan desa
Co-Authors Alfirdaus, Muhammad Recky Azhari, Ceriska Evelin, Ellena Fadila, Sarah Nur Fadila, Syarah Nur Fanji Farman Febrianti, Anggi Ginanjar, Yayat Heldiana, Mela Kartika, Tita Krisdina, Tiana Fenny Nurachman, Maman Oktapiani, Dila Ratnasari, Shofia Annisa Sukmayadi Sukmayadi Sutisna, Nana Utami, Anita Dwi