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All Journal Nuras : Jurnal Pengabdian Kepada Masyarakat Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen
Sipahutar, Sandi
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Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Analisis Efektivitas Penerapan Tax Amnesty di Indonesia Dimas Arif, Muhammad; Abdillah Siregar, Asyhari; Sipahutar, Sandi
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 2 No. 1 (2024): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v2i1.153

Abstract

The implementation of the tax amnesty policy in Indonesia is the government's effort to increase tax revenues, reduce tax avoidance, and encourage tax compliance. This research aims to analyze the effectiveness of implementing tax amnesty in Indonesia by looking at its impact on tax revenue, tax avoidance, and tax compliance. In this research, researchers conducted research using qualitative descriptive methods. This research is an investigation of secondary data obtained through library research, such as articles, books, and sources related to research. The data analysis techniques used by researchers are data collection, data reduction, data presentation, data analysis, checking data validity, and drawing conclusions. The results of this research show that the effectiveness of amnesty requests to increase tax revenue have not been effective, as shown by figures below 10%, while amnesty requests to increase tax revenue have not reached Rp. 135,000,000,000,000 (did not meet target). The effect of implementing the tax amnesty on increasing the number of taxpayers is taken into account in the effective rate, namely due to an increase in the number of taxpayers. The effectiveness of the implementation of tax amnesty at the level of taxpayer compliance with tax declarations has not been effective, because the objectives and results of compliance with tax declarations have not been achieved.
Sosialisasi Dasar UMKM Berbasis Community Engagement Approach untuk Merumuskan Solusi Tantangan Usaha di Desa Utemungkur 1 Kecamatan Kolang, Tapanuli Tengah Siregar, Asyhari Abdillah; Sipahutar, Sandi; Arif, M. Dimas; Syarqawi, Ahmad
Nuras : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2026): January
Publisher : Lembaga Pendidikan, Penelitian, dan Pengabdian Kamandanu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/nuras.v6i1.933

Abstract

The economic potential of Utemungkur 1 Village, Kolang District, Central Tapanuli Regency is still not optimal due to traditional business management and low financial literacy of MSMEs. This service activity aims to identify the main problems of village MSMEs and formulate solutions through basic socialization of MSMEs based on a community engagement approach. The method used is descriptive qualitative with a participatory approach through Focus Group Discussion (FGD) involving MSME actors, farmers, and fishermen. The results of the activity show problems in the form of mixing business and personal finance, low product added value, and limitations of digital marketing. The solutions formulated include the implementation of simple cash books, the use of community social media, and the initiation of the formation of Joint Business Groups (KUB). Early indicators of success can be seen from the increased understanding of financial recording and participants' commitment to business development. This activity encourages changes in the mindset of the community towards a growth mindset and strengthens the sustainability of the village economy based on participation.
Co-Authors Abdillah Siregar, Asyhari Arif, M. Dimas Dimas Arif, Muhammad Siregar, Asyhari Abdillah Syarqawi, Ahmad