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All Journal Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Masyarakat Mengabdi Nusantara
Sinta Nur Aini
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Religion Humanities Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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FAKTOR-FAKTOR YANG MEMPENGARUHI KESADARAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KAB SUKOHARJO Sinta Nur Aini; Arif Nugroho Rachman
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2022): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i3.797

Abstract

In this study, the impact of the following factors will be assessed: (1) taxpayer awareness of motor vehicle taxpayer compliance in Sukoharjo regency; (2) Tax sanctions on motor vehicle taxpayer compliance in Sukoharjo regency; (3) taxation socialization of motor vehicle taxpayer compliance in Sukoharjo regency; and (4) taxpayer service quality on motor vehicle taxpayer compliance in Sukoharjo regency. 541,604 people made up the study population, and 100 taxpayers made up the sample. Data collection techniques through surveys and to analyze data using validity test, reliability test, classical assumption test (normality test, multicollinearity test, heteroscedasticity Test), T test, F test, and R Test. Significance value of 0.25 obtained from the analysis of the T test indicates that the taxpayer awareness variables significantly affect taxpayer compliance. Significance score of 0.04 indicates that the variable tax sanctions have a considerable impact on taxpayer compliance. Significance score of 1,000 indicates that the tax socialization variable has no significant effect on taxpayer compliance. Significance value of 0.046 indicates that the quality of tax services that vary significantly affect taxpayer compliance.
Edukasi Pendampingan Administrasi Sertifikasi Halal dan Nomor Induk Berusaha dalam Mendukung Daya Saing UMKM Desa Pakel, Bareng, Kabupaten Jombang Muhammad Iqbal; Regita Ayudhea Permata Putri; Nailatun Ni’mah; Mu’tasim Billah; Ika Lestari; Sinta Nur Aini
Jurnal Masyarakat Mengabdi Nusantara Vol. 2 No. 3 (2023): September : Jurnal Masyarakat Mengabdi Nusantara
Publisher : Sekolah Tinggi Pastoral Tahasak Danum Pambelum Keuskupan Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58374/jmmn.v2i3.162

Abstract

The government promotes the obligation to own business legality as controlling economic activity in the development of Micro, Small and Medium Enterprises (MSMEs). Business legality as the ownership identity of a legally operating business entity. Pakel Village, Bareng District, Jombang Regency, has various types of MSMEs that excel in agro-industry. However, the issue of business legality is still an obstacle to the progress of the Pakel Village MSMEs, namely the uneven ownership of business legality such as Business Permit Numbers (NIB), Home Industry Product Permits (PIRT), halal certification and so on. Pakel Village UMKM actors lack knowledge and awareness of the importance of business legality, starting from the requirements to the submission mechanism, the administrative process is considered complicated and time-consuming, and the management costs are expensive. The purpose of this community service activity is for Pakel Village MSMEs to know and understand how to make NIB independently through the Online Single Submission (OSS) application and assistance in submitting halal certification for free through SiHalal with the Sehati 2023 program using the business actor's statement mechanism. The method of implementing the KKNT 09 Desa Pakel group in this community service activity is to conduct socialization and mentoring on the importance of NIB ownership and halal certification with MSME Facilitators from the Ministry of Religion, Jombang Regency. The result of this community service activity is the issuance of NIB and halal certification for Pakel Village MSMEs
Co-Authors Arif Nugroho Rachman Ika Lestari Muhammad Iqbal Mu’tasim Billah Nailatun Ni’mah Regita Ayudhea Permata Putri