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All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Nusantara Berbakti Jurnal Pendekar Nusantara
Benni Sumarman
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

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PENINGKATAN KAPASITAS SUMBER DAYA MANUSIA GUNA MENINGKATKAN DAYA SAING USAHA Nolla Puspita Dewi; Benni Sumarman; Nurhatisyah; Widyanti Diah Lestari; Nicha Suwalla
Jurnal Pendekar Nusantara Vol. 1 No. 3 (2024): MEI 2024
Publisher : LPPM-Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/pend.v1i3.1412

Abstract

In today's fast-changing and competitive business era, the application of an effective human resource management approach is essential to sustain business progress. Furthermore, this dedication report explores the various ways in which organizations can achieve sustainable progress by implementing human resource management strategies that emphasize innovation, sustainability, and ethics. The method of implementing community service uses a qualitative approach with the type of Participatory Action Research (PAR). Participatory Action Research is a relevant method related to community empowerment with the application of three steps, including planning, action, and evaluation. Furthermore, community service activities that focus on increasing the capacity of human resources to increase competitiveness as business capital run in a systematic way.
Penyuluhan Urgensi Legalitas Usaha Dan Pemasaran Berbasis Teknologi Bagi Pelaku Umkm Di Kelurahan Sembulang Kecamatan Galang Kota Batam Nolla Puspita Dewi; Nicha Suwalla; Sri Yanti; Nurhatisyah Nurhatisyah; Ana Faizah; Faris Ramadhan; Benni Sumarman
Jurnal Nusantara Berbakti Vol. 1 No. 3 (2023): Juli : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v1i3.180

Abstract

Galang District Is One of the Administrative Areas of Batam City Formed Based on Law Number 53 of 1999 Established on October 4, 1999, Galang District Was Effectively Run After the Inauguration of the Galang Sub-District Head by Decree of the Mayor of Batam Number: Kpts 02/III. 2000 March 2, 2000. The area of ​​Galang District is 2,018.5 km2, consisting of 350.8 km2 of land and 1,667.7 km2 of sea, with a total population of 9,025 males and 8,021 females with a total population of 17,046. The Galang District area consists of 32 RWs and 83 RTs. When viewed based on ethnicity, the Galang sub-district area has at least several ethnic groups (ethnicities) inhabiting this area, namely Malays, Javanese, Flores, Buton, Banjar, Batak and other (ethnic) tribes. Sembulang Village is in the Galang District, Batam City, Riau Archipelago Province. The results of surveys or observations, at this location there is still a lack of socialization or counseling regarding the legality of technology-based businesses and marketing in the Kelurahan and RT/RW. The businesses in Galang District range from banana chips, onion chips, cakes to birthday cakes. The implementation of community service is carried out by counseling first and then providing assistance on the practice of the counseling. Availability of experts from Batam University Lecturers, and assistant staff from students, participants (community), local officials so that this Community Service activity is carried out.
THE EFFECT OF TAX AWARENESS AND PERCEIVED EQUITY ON TAX COMPLIANCE OF DIGITAL ECONOMY ACTORS IN BATAM: THE MODERATING ROLE OF VAT ON ELECTRONIC TRANSACTION (PPN PMSE) COLLECTION POLICY Faris Ramadhan; Etty Sri Wahyuni; Mercy Reyne Marlina Tirayoh; Benni Sumarman; Basri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19982491

Abstract

The rapid expansion of Indonesia’s digital economy demands a strengthened digital taxation framework. This study examines the effect of tax awareness and perceived equity on tax compliance among digital economy actors in Batam, Indonesia’s largest Free Trade Zone (FTZ), with the Value Added Tax on Electronically Traded Transactions (PPN PMSE) collection policy serving as a moderating variable. Using a quantitative cross-sectional survey, data were collected from 198 digital economy actors across Batam’s major e-commerce ecosystems through validated Likert-scale questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The findings reveal that: (1) tax awareness exerts the strongest positive and significant effect on tax compliance (β = 0.412; p < 0.001; f² = 0.224); (2) perceived equity positively and significantly affects tax compliance (β = 0.318; p < 0.001; f² = 0.138); (3) the PPN PMSE collection policy positively and significantly moderates the tax awareness–compliance relationship (β = 0.147; p < 0.01); however, (4) the PPN PMSE collection policy does not significantly moderate the perceived equity–compliance relationship (β = 0.063; p > 0.05). These findings reveal an asymmetric moderation effect: platform-based VAT collection functions as a behavioral nudge that amplifies tax awareness effects but is structurally incapable of correcting deeply rooted perceptions of tax inequity—particularly the perceived unfairness between FTZ-based and non-FTZ digital sellers, and between digital and conventional businesses. The study contributes to digital taxation literature by integrating the Slippery Slope Framework with Nudge Theory, empirically demonstrating the conditional and asymmetric moderating capacity of third-party collection mechanisms, and identifying a novel “spatial equity” dimension relevant to free trade zone taxation. Practical implications are offered for Indonesia’s Coretax administration reform and the design of differentiated compliance strategies.
Co-Authors Ana Faizah Basri Dewi, Nolla Puspita Etty Sri Wahyuni Mercy Reyne Marlina Tirayoh Nicha Suwalla Nurhatisyah Nurhatisyah Nurhatisyah R.A. Widyanti Diah Lestari Ramadhan, Faris Sri Yanti