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The Influence of Tax Awareness, Tax Understanding, Tax Sanctions on Land and Building Taxpayer Compliance: (Case Study in Rumpin District) Hikma, Nur; Juitania
EAJ (Economic and Accounting Journal) Vol. 7 No. 2 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

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Abstract

This research examines the influence of tax awareness, tax understanding, and tax sanctions on taxpayer compliance in paying land and building taxes. This research uses primary data with samples distributing questionnaires. The sampling technique used the Slovin formula, with the number of questionnaires distributed to 400 respondents. The dependent or dependent variable in this research is land and building tax compliance. The independent or independent variables in this research are tax awareness, tax understanding, and tax sanctions. The data analysis methods used are descriptive statistical analysis test, validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, coefficient of determination test (R2), simultaneous test (F), and partial test (T ) using the SPSS version 23 data processing program. The reason the researcher chose the research object in Rumpin District is because based on data from the Regional Revenue Agency at the Parung Class A Regional Tax Technical Implementation Unit from 2019 to 2023, data from tax realization in the Rumpin District area, Bogor Regency, shows that the Rumpin District's realization and tax assessment have not been able to reach target. In this way, researchers will examine the factors that influence tax awareness, tax understanding, and tax sanctions on land and building tax compliance.   Keywords:Taxpayer Compliance; Tax Awareness; Tax Understanding; Tax Sanctions
PELATIHAN PENERAPAN SISTEM AKUNTANSI BERBASIS DIGITAL UNTUK UMKM BATIK BALARAJA Juitania; Suripto; Ayumi Rahma
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 4 No. 2 (2025): PROSIDING DEDIKASI MARET
Publisher : Universitas Pamulang

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Abstract

Kegiatan Pengembangan dan Pendampingan Sistem Akuntansi Berbasis digital untuk UMKM Batik Balaraja. UMKM Batik Balaraja akan dilaksanakan pada Jumat, 22 November 2024. Kegiatan ini bertujuan untuk membantu UMKM Batik Balaraja dalam meningkatkan efisiensi pengelolaan keuangan melalui implementasi sistem akuntansi berbasis digital. Sistem ini diharapkan dapat mempermudah pencatatan, pemantauan, dan pelaporan keuangan secara real-time serta meningkatkan transparansi dan akuntabilitas pengelolaan dana UMKM. Kegiatan ini akan melibatkan tiga dosen dari Program Studi Sarjana Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pamulang (UNPAM), yang akan memberikan pelatihan dan pendampingan intensif kepada pengurus UMKM Batik Balaraja. Beberapa aspek penting yang akan dibahas meliputi pelatihan penggunaan perangkat lunak akuntansi berbasis digital, pengembangan kapasitas SDM, serta evaluasi dan pemantauan berkelanjutan setelah implementasi sistem. Pelatihan ini dirancang untuk memastikan pengurus UMKM Batik Balaraja dapat menggunakan sistem dengan baik dan memahami manfaatnya, seperti pencatatan transaksi yang efisien dan pembuatan laporan keuangan yang lebih akurat. Selain itu, kegiatan ini juga mencakup peningkatan infrastruktur teknologi di UMKM, seperti akses internet yang memadai, guna mendukung pengoperasian sistem secara optimal. Dengan solusi yang ditawarkan ini, diharapkan UMKM Batik Balaraja mampu mengelola UMKM secara lebih efektif, mendukung pembangunan UMKM yang berkelanjutan, dan memperkuat perekonomian lokal. Kata Kunci: Pengembangan; Pendampingan; Sistem Akuntansi Berbasis Digital; UMKM Batik Balaraja; Efisiensi Keuangan; Transparansi; Akuntabilitas; UNPAM; Peningkatan SDM.
SOSIALISASI PEMANFAATAN APLIKASI GRATIS (MYMONEY) UNTUK PENCATATAN KEUANGAN SEDERHANA BAGI SANTRI DI PONDOK PESANTREN TAHFIDZ AL-QUR’AN BINA ATTAUFIQ ATAP YATIM Anisah Dwi Putri; Adinda Salsabila; Selia Ritandi; Rizko Fadli Anhari; Juitania
Jurnal Abdi Citra Vol. 3 No. 1 (2026): Jurnal Abdi Citra Volume 3 Nomor 1 Februari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v3i1.369

Abstract

This community service program aims to improve financial literacy among teenagers through the dissemination of simple financial management based on the free MyMoney application. Amidst low levels of financial literacy among Indonesian teenagers, which triggers consumptive behavior, financial digitization has become a practical solution for building effective transaction recording habits. The activity was carried out at the Tahfidz Al-Quran Bina At-Taufiq Islamic Boarding School at the junior high school level, involving 27 students using a practical approach-based community service method. The community service method used observation and interviews to identify limitations in cell phone access, disseminate financial management material, and provide interactive practice assistance using MyMoney application features such as Account, Records, Budgets, Categories, and Analysis. This approach was adapted to the conditions of the boarding school through manual recording before digital input. The results of the community service showed that the activities were successful, with students understanding income and expenditure management in real-time and visually through the application's graphics. This program succeeded in fostering positive financial literacy motivation and recommended the integration of simple financial applications in youth education to support long-term financial stability.