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All Journal Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Dehasen Mengabdi
Galung, Mia Margareta Huta
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Influence of Understanding Taxes and Tax Sanctions on the Compliance of Individual Taxpayers Who Own MSME Businesses in Pagar Dewa Subdistrict, Bengkulu City Galung, Mia Margareta Huta; Susena, Karona Cahya; Abi , Yudi Irawan
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1545

Abstract

There are many small and medium businesses in Pagar Dewa Village, Selebar Bengkulu Sub-District, namely 80 MSME owners. This research aims to determine the effect of tax understanding and sanctions on the compliance of individual taxpayers who own MSME businesses in Pagar Dewa Village, Bengkulu City. This research is explanatory in nature. The sampling technique in this research uses a total sampling technique, where the samples taken are private taxpayers who own MSME businesses in Pagar Dewa Village, Bengkulu City. Data collection techniques in this research are observation, questionnaires and literature study. Based on the results of this research and data analysis, the result F table is 2.95 because F count > F table (7.894 > 2.95) then Ha is accepted and Ho is rejected, meaning that the variables have a significant effect on tax understanding (X1), tax sanctions (X2) and service quality (X3) together or simultaneously towards taxpayer compliance (Y). The termination coefficient value of Adjusted R Square R2= 0.774. This value means that the independent variables together contribute 77.4% in influencing the dependent variable with medium criteria.
Pelatihan Penyusunan Laporan Keuangan Berbasis Digital Pada Usaha Umkm Pabrik Kerupuk Dua Putra Bengkulu Hidayah, Nenden Restu; Galung, Mia Margareta Huta
Jurnal Dehasen Mengabdi Vol 2 No 2 (2023): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v2i2.4734

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a very important role in the economy of a country. In Indonesia, MSMEs are the backbone of the economy with a significant contribution to economic growth, job creation and poverty alleviation. The Bengkulu Dua Putra Kerupuk Factory is an MSME engaged in the production and sale of crackers. This factory has the need to compile accurate financial reports and the training activity "Digital-Based Financial Reports on the UMKM Business of the Bengkulu Dua Putra Kerupuk Factory" is a program designed to provide an understanding and skills to MSME business actors at the Bengkulu Dua Putra Cracker Factory in compiling financial reports using digital technology. Training in preparing digital-based financial reports is very important for MSME businesses such as the Bengkulu Dua Putra Crackers Factory to improve efficiency and accuracy in financial management.
Co-Authors Abi , Yudi Irawan Hidayah, Nenden Restu Karona Cahya Susena, Karona Cahya