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All Journal Jurnal Riset Akuntansi Kontemporer International Journal of Engagement and Empowerment (IJE2) Journal of Artificial Intelligence and Digital Business Indonesian Journal of Accounting and Governance
Sudiati, Rochma
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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EMPOWERING SMES AND EDUCATORS: A HOLISTIC APPROACH TO TAX AWARENESS AND COMPLIANCE Khairunnisa, Hera; Musyaffi, Ayatullah Michael; Prihatni, Rida; Rachmadania, Rizki Firdausi; Anugrah, Surya; Suryono, Windy Permata; Sudiati, Rochma; Fhadira, Dinda Marsa; Irawan, Kania Allya; Johari, Razana Juhaida
International Journal of Engagement and Empowerment (IJE2) Vol. 4 No. 2 (2024): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v4i2.161

Abstract

This program is conducted to increase awareness and tax literacy of SMEs with the hope that SMEs know the taxation process such as calculating, depositing, and reporting. This webinar was held on Wednesday, May 22, 2024 and was attended by 180 participants consisting of SMEs from the East Jakarta and West Jakarta areas, students and lecturers of Universitas Negeri Jakarta, and students of Mara University of Technology Malaysia. Assoc.There were three speakers who filled this webinar event. Prof. Dr. Razana Juhaida Johari as the first speaker explained the concept of accounting for MSMEs, the second speaker, Rizky Tiaro Sulistyo, S.Tr.Ak. delivered material on the Taxation Education Program for MSMEs, Muzaki Andriawan P.S.E., B.K.P., CTAP as the third speaker closed the session with a practical discussion on income tax for MSMEs. The results of this program were carried out well. interesting material for umkm made participants actively ask questions and want to explore more about taxes that apply to umkm and accounting concepts for SMEs.
Transformasi Digital Pajak: Meningkatkan Pertumbuhan Ekonomi dan Pekerjaan Layak bagi UMKM di Era Digital Anugrah, Surya; Sudiati, Rochma; Suyono, Windy Permata; Puspa, Eka Septariana; Hermawan, Sabo
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1082

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi perpajakan digital pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya UMKM Honey Craft, melalui pelatihan dan pendampingan penggunaan sistem DJP Online. Transformasi digital perpajakan menjadi penting di tengah tuntutan efisiensi dan kepatuhan fiskal yang semakin tinggi, sejalan dengan upaya pemerintah dalam mendorong formalitas usaha serta pencapaian Sustainable Development Goals (SDG) 8, yaitu pekerjaan layak dan pertumbuhan ekonomi. Metode pelaksanaan terdiri dari survei pre-test dan post-test, pelatihan langsung, simulasi pelaporan dan pembayaran pajak secara daring, serta evaluasi dampak. Hasil menunjukkan adanya peningkatan signifikan pada literasi perpajakan, efisiensi biaya dan waktu, serta perbaikan tata kelola usaha. Pelaku UMKM yang semula belum memiliki NPWP dan belum memahami sistem perpajakan, kini telah mampu menyusun catatan omzet, menghitung pajak, dan melakukan pelaporan SPT secara mandiri. Program ini juga mendorong kesiapan UMKM untuk mengakses pasar digital dan memperluas usaha secara formal. Temuan ini menunjukkan bahwa digitalisasi perpajakan memiliki potensi besar untuk mendorong kemandirian fiskal dan profesionalisasi UMKM di era ekonomi digital.
Green Tax Reform for SDG 13 Anugrah, Surya; Sudiati, Rochma; Puspa, Eka Septariana; Suyono, Windy Permata; Hermawan, Sabo
Indonesian Journal of Accounting and Governance Vol. 9 No. 1 (2025): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/edn62g64

Abstract

Climate change poses a critical threat to global sustainability, requiring immediate and coordinated policy responses. As part of Sustainable Development Goal 13 (SDG 13), which urges urgent action to combat climate change and its impacts, fiscal instruments such as carbon taxes have emerged as vital tools. This study explores the role of green tax reform—particularly carbon taxation—in supporting the achievement of SDG 13. By analyzing the effectiveness of carbon tax policies in various developing countries, the study highlights how optimized tax systems can both reduce greenhouse gas emissions and generate sustainable public revenues. It also investigates the institutional and economic challenges that hinder effective implementation, especially in emerging economies. The findings suggest that transparent policy design, gradual implementation, and integration with broader environmental and fiscal strategies are key to maximizing the impact of green taxes. This research contributes to the discourse on environmental fiscal reform and offers recommendations for policymakers aiming to align tax systems with climate goals.
TAX MANAGEMENT STRATEGY: AN ACCOUNTING APPROACH IN A GLOBAL CONTEXT (SDG 8: DECENT WORK AND ECONOMIC GROWTH) Sudiati, Rochma; Khairunnisa, Hera; Prihatni, Rida; Muhammad Zairin, Gentiga; Fahrizal, Rifki; Alisha Putri, Siti; Saw Tek Wei, Andrew
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 3 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i3.223

Abstract

This program focuses on enhancing tax compliance and literacy among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, specifically targeting Bulak Village in Indramayu. MSMEs play a crucial role in the country's economy, contributing 61% of the GDP and providing 97% of employment. However, a significant gap exists in tax knowledge and compliance, with only a small fraction of MSMEs possessing a Taxpayer Identification Number (NPWP). This community service project aims to address these gaps by offering training and mentorship to MSME actors on tax regulations, financial reporting, and compliance with Indonesian tax laws. The program follows a structured approach based on goal-setting theory, consisting of phases such as goal setting, planning, training, and evaluation. By improving the financial literacy and tax awareness of MSME owners, the project fosters a sustainable and compliant business environment. The results highlight the importance of continued collaboration between local authorities, financial institutions, and educational institutions to enhance MSME support, ensuring better compliance and encouraging the use of digital tax tools for long-term growth and sustainability.
MAPPING THE DRIVERS OF TAX COMPLIANCE TO ESTABLISH STRATEGIC IMPROVEMENT PRIORITIES THROUGH IMPORTANCE–PERFORMANCE Musyaffi, Ayatulloh Michael; Khairunnisa, Hera; Wastuti, Wahyu; Purwohedi, Unggul; Yusuf, Muhammad; Sudiati, Rochma; Wolor, Christian Wiradendi; Adha, Maulana Amirul
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.43229

Abstract

Tax compliance plays a pivotal role in strengthening regional fiscal capacity. This study aims to map the determinants of tax compliance by analyzing taxpayers’ perceptions of awareness, service quality, public policy evaluation, and monitoring mechanisms, employing a descriptive quantitative approach. A total of 354 valid responses were obtained through accidental sampling in public activity centers. Data were analyzed using Importance–Performance Map Analysis (IPMA) to identify strategic priorities. The findings show taxpayers’ awareness and compliance demonstrate the highest performance, while service quality, policy evaluation, and monitoring remain at a moderate level. This study provides evidence-based insights to support the enhancement of regional tax administration and the formulation of more effective tax policy reforms.
Co-Authors Alisha Putri, Siti Christian Wiradendi Wolor Fahrizal, Rifki Fhadira, Dinda Marsa Hermawan, Sabo Irawan, Kania Allya Johari, Razana Juhaida Khairunnisa, Hera Maulana Amirul Adha Muhammad Yusuf Muhammad Zairin, Gentiga Musyaffi, Ayatullah Michael Musyaffi, Ayatulloh Michael Puspa, Eka Septariana Rida Prihatni Rizki Firdausi Rachma Dania Saw Tek Wei, Andrew Surya Anugrah Suryono, Windy Permata Suyono, Windy Permata Unggul Purwohedi Wastuti, Wahyu