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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Amanah Mengabdi
Yunus Nurhasan
Universitas Pamulang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pemanfaatan Buah Salak untuk Meningkatkan Pendapatan dan Kepatuhan Pajak Final bagi Petani Baharudin Saga; Yunus Nurhasan; Khuzaeni Khuzaeni; Rananda Septanta
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2019

Abstract

The utilization of salak fruit has potential to increase farmers' income and improve compliance with final income tax obligations in Indonesia especially rural farmers in processing local agricultural commodities. This community service program aims to enhance knowledge and skills of participants regarding value-added salak processing and tax awareness and strengthening awareness of tax obligations among informal sector communities. Methods: The PKM activity was conducted at Yayasan Yatim dan Piatu Pamulang, South Tangerang, on April 11, 2026, involving five lecturers from Universitas Pamulang and 23 participants consisting of children and teachers as part of community empowerment program. Activities were implemented through presentation practical training group discussion and question-and-answer sessions following preparation implementation and reporting stages to improve understanding and participation in collaborative learning. Results showed increased understanding of salak-based product development improved awareness of income generation opportunities and enhanced understanding of final tax compliance among participants in supporting household economy of participants families through improved value addition practices. The program also strengthened engagement between lecturers and community members particularly children and teachers of the orphanage foundation and provided practical insights into small-scale entrepreneurship opportunities based on local resources approach.
Pengembangan Budidaya Sawi sebagai alternatif untuk Meningkatkan Ketahanan Pangan Masyarakat Siarwi Siarwi; Adi Sofyana Latif; Yunus Nurhasan; Rananda Septanta
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2023

Abstract

Food security remains a critical issue, particularly in urban areas where limited land availability restricts agricultural activities. One practical solution is the cultivation of fast-growing vegetables such as mustard greens (sawi), which can be grown in small spaces using simple techniques. This community service program aimed to enhance the knowledge and skills of local residents, especially women, in cultivating mustard greens as an alternative strategy to strengthen household food security. The program was conducted at Pamulang Permai Housing, West Pamulang, South Tangerang, on April 11, 2026. It was implemented by 10 lecturers from Pamulang University and involved 20 participants from the local PKK women’s group. The methods used included lectures, hands-on practice, discussions, and question-and-answer sessions. The implementation followed three main stages: preparation, execution, and reporting. The results indicated a significant improvement in participants’ understanding of mustard green cultivation techniques and their ability to apply these practices independently at home. Participants showed high enthusiasm during practical activities and demonstrated readiness to utilize limited yard space for food production. This activity contributed positively to increasing awareness of household-level food security and promoting sustainable urban farming practices.
Pengaruh Moralitas Pajak, Good Governance dan Budaya Pajak terhadap Kepatuhan Wajib Pajak Baharudin Saga; Yunus Nurhasan; Rananda Septanta; Khuzaeni Khuzaeni
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1350

Abstract

Taxpayer compliance is a critical factor in ensuring the effectiveness of tax revenue collection and supporting national development. However, in practice, many taxpayers fail to fulfill their obligations voluntarily due to limited awareness, distrust in government institutions, and insufficient internalization of tax-related norms. This study aims to examine the influence of Tax Morality, Good Governance, and Tax Culture on taxpayer compliance. The research employed a quantitative approach with a survey method, conducted at the Primary Tax Office of Pondok Aren, South Tangerang. The study population consisted of individual taxpayers, with a sample of 100 respondents selected through a simple random sampling technique. Data were collected using structured questionnaires with closed-ended Likert-scale questions and analyzed using multiple linear regression with SPSS version 27. The results indicate that tax morality does not significantly affect taxpayer compliance, suggesting that individual ethical awareness alone is insufficient without external support. In contrast, good governance and tax culture have a significant positive effect, highlighting the importance of transparency, accountability, and social norms in fostering voluntary compliance. Simultaneously, the three variables collectively show a significant impact on taxpayer compliance, emphasizing the necessity of integrating individual ethics, effective governance, and a strong tax culture to achieve higher compliance levels. These findings imply that fiscal policies should prioritize improving governance practices and promoting tax culture education to enhance taxpayer adherence.
Pengaruh Pemahaman Peraturan Pajak, Tarif Pajak, Lingkungan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Yunus Nurhasan; Rijal Arslan; Chaeru Syahru Ramdhani; Rananda Septanta
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i1.1810

Abstract

The rapid growth of online shopping in Indonesia has created significant potential for tax revenue, prompting the government to strengthen the regulation of taxation in E-Commerce transactions. However, efforts to optimize state revenue face several challenges, including taxpayers’ limited understanding of tax regulations, perceptions of tax rates, environmental influences, and varying levels of taxpayer awareness. This study aims to analyze the effect of these factors on taxpayer compliance among individual taxpayers engaged in online shopping activities. This quantitative research employed a survey method and was conducted at the Primary Tax Office (KPP Pratama) Tangerang. A total of 200 individual taxpayers were selected using simple random sampling. Data were collected through the distribution of Likert-scale closed-ended questionnaires and processed using SPSS 25. Multiple linear regression analysis was performed to examine both simultaneous and partial influences of the variables. The findings indicate that Understanding of Tax Regulations, Tax Rates, Environment, and Taxpayer Awareness simultaneously affect Taxpayer Compliance. However, partial testing reveals that only Understanding of Tax Regulations and Taxpayer Awareness have a significant positive effect on Taxpayer Compliance. These results highlight the importance of improving taxpayer knowledge and awareness to enhance compliance in the growing E-Commerce sector.
Pelatihan Laporan Keuangan Sederhana Bagi Pengurus Koperasi Pemuda GP Ansor Pagedangan Tangerang Sri Mardiana; Yunus Nurhasan; Sari Karmiyati
AMANAH MENGABDI Vol. 3 No. 1 (2026): AMANAH MENGABDI
Publisher : YAYASAN PENDIDIKAN MULIA BUANA (YPMB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70451/pkm.v3i1.823

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan pengurus koperasi pemuda GP Ansor Pagedangan, Kabupaten Tangerang, dalam menyusun laporan keuangan sederhana berbasis standar akuntansi yang berlaku. GP Ansor sebagai organisasi kepemudaan Islam di bawah naungan Nahdlatul Ulama memiliki unit koperasi yang aktif melayani kebutuhan ekonomi anggotanya. Namun, pengelolaan keuangan koperasi tersebut masih dilakukan secara konvensional dan belum sesuai dengan kaidah akuntansi yang benar. Metodologi pelaksanaan kegiatan dibagi menjadi tiga tahap, yaitu tahap persiapan yang meliputi koordinasi dengan mitra, penyusunan materi, dan persiapan logistik; tahap pelaksanaan yang berupa penyampaian materi dan praktik langsung selama satu hari penuh; serta tahap evaluasi yang mencakup pengukuran peningkatan pengetahuan peserta melalui pre-test dan post-test. Kegiatan ini diharapkan mampu memperkuat kapasitas kelembagaan koperasi pemuda GP Ansor Pagedangan sehingga pengelolaan keuangannya menjadi lebih transparan, akuntabel, dan dapat dipertanggungjawabkan kepada seluruh anggota. Hasil dari pelatihan adalah berhasil meningkatkan pengetahuan dan keterampilan pengurus koperasi dalam bidang akuntansi dasar dan penyusunan laporan keuangan. Rata-rata skor post-test peserta mencapai 83,0, meningkat sebesar 62,4 persen dibandingkan rata-rata skor pre-test yang hanya sebesar 51,4. Peningkatan ini terjadi pada seluruh delapan peserta tanpa terkecuali, yang menunjukkan bahwa metode pelatihan yang diterapkan efektif untuk semua tingkat pengetahuan awal.
Co-Authors Adi Sofyana Latif Arslan, Rijal Baharudin Saga Chaeru Syahru Ramdhani Khuzaeni Khuzaeni RANANDA SEPTANTA Sari Karmiyati Siarwi Siarwi Sri Mardiana