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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal PKM Manajemen Bisnis Jurnal Nusa Akuntansi
Baharudin Saga
Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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.
Edukasi Pengolahan Bayam sebagai Sumber Pangan Sehat di Masyarakat Saat Ini Rananda Septanta; Baharudin Saga; Khuzaeni Khuzaeni; Sairin Sairin
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.v6i2.2054

Abstract

This Community Service Program (PKM) focuses on education regarding spinach processing as a healthy food source in contemporary society, especially for households. Spinach is widely available but its utilization in daily diets remains limited despite its high nutritional value in Indonesia. The objective of this activity is to increase community knowledge and skills in processing spinach into nutritious food products through community training. The PKM was conducted at Pamulang Permai Housing, Pamulang Barat, South Tangerang on April 11, 2026, involving 10 lecturers from Universitas Pamulang and 20 PKK women participants through preparation, implementation, and reporting stages with coordinated team planning, active community involvement, and structured program execution to ensure effective outcomes and sustainability of activities results. The implementation used presentation, hands-on practice, discussion, and question-and-answer sessions, following preparation, implementation, and reporting stages to enhance understanding supported by practical demonstrations and interactive learning media that encouraged participant engagement and motivation improvement. The results showed increased understanding and enthusiasm among participants in processing spinach into various healthy food innovations and practical skills. Participants were able to apply simple processing techniques and showed interest in continuing healthy food practices at home in future.
PENGARUH KUALITAS PELAYANAN PAJAK, SANKSI PAJAK DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Natalia Tutoq; Baharudin Saga
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.392

Abstract

This research aims to determine the influence of tax service quality, tax sanctions, and tax knowledge on motor vehicle taxpayer compliance. This research is a qualitative descriptive study with data collected using a questionnaire. The population in this study were motor vehicle taxpayers at the SAMSAT Gandaria City Outlet. The sample used in this research was 124 respondents obtained using the convenience sampling method. Data analysis in this research uses multiple linear regression analysis which includes data quality testing, classical assumption testing and hypothesis testing. The results of the analysis show that partially the quality of tax services and tax sanctions have a significant effect on taxpayer compliance, while tax knowledge does not have a significant effect on taxpayer compliance. The quality of tax services, tax sanctions and tax knowledge together or simultaneously influence taxpayer compliance at the SAMSAT Gandaria City Outlet.
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.
Co-Authors Khuzaeni Khuzaeni Natalia Tutoq RANANDA SEPTANTA Sairin Sairin Yunus Nurhasan