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The Effect of Warning Letters and Forced Letters on the Disbursement of Tax Arrears at the South Makassar Pratama Tax Service Office Sudirman, Sitti Rahma; Widayati, Nurfiza; Fitria, Yunita; Yaqin, Muh Ainul
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.15369

This study aims to determine the effect of warning letters and forced letters on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. The research employed documentation data collection techniques, gathering data on warning letters, forced letters, and the amount of arrears disbursement from 2020 to 2022 at the South Makassar Primary Tax Office. Data analysis was conducted using multiple linear regression analysis and partial tests. The results of the study revealed two key findings: (1) Warning letters have a positive but insignificant effect on the disbursement of tax arrears at the South Makassar Primary Tax Service Office; and (2) Forced letters have a positive and significant effect on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. This indicates that while warning letters may raise awareness among taxpayers about their arrears, they do not significantly compel action towards disbursement. On the other hand, forced letters, which carry more severe consequences and legal implications, are more effective in prompting taxpayers to settle their arrears. The study underscores the importance of employing stronger enforcement measures to enhance tax compliance and improve the effectiveness of tax arrears recovery. Future research could explore the psychological and behavioral aspects of taxpayer responses to different enforcement actions, providing a deeper understanding of the mechanisms behind effective tax collection strategies. Additionally, expanding the scope of the study to include other regions and types of taxes could provide a more comprehensive view of the efficacy of warning and forced letters in various contexts.

Pemanfaatan Pekarangan Rumah Untuk Budidaya Sayuran Sebagai Alternatif Usaha Sampingan Di Desa Loa Janan Ulu Kecamatan Loa Janan Kabupaten Kutai Kartanegara Widayati, Nurfiza; Swandari, Selly; Lufi Zulfikar, Akbar; Maulana, Indra; Gandhi Mahardika, Swadia
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 9 : Oktober (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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The use of home gardens for vegetable cultivation in Loa Janan Ulu Village reflects the community's efforts to develop sustainable side businesses. With limited land area in the home gardens, villagers use it efficiently to grow vegetables. This aims to meet family food needs, improve welfare, and create alternative livelihoods. Loa Janan Ulu Village, located in Kutai Kartanegara Regency, has good agricultural potential, but limited land encourages people to use home gardens as fertile fields for various types of vegetables. Cultivating vegetables in home gardens provides double benefits, namely providing a supply of fresh vegetables for daily consumption needs and generating potential additional income through the sale of the harvest. The use of organic and environmentally friendly farming methods is increasingly being implemented by the community, creating a sustainable agricultural system and maintaining the sustainability of the surrounding environment. In addition, vegetable cultivation activities in home gardens also have the potential to increase food security and reduce dependence on supplies from outside the region. With initiatives like this, the people of Loa Janan Ulu Village not only act as consumers, but also as local vegetable producers who can contribute to the development of the local economy. The local government can support this effort by providing agricultural training, access to markets, and other supporting facilities to increase the productivity and sustainability of vegetable cultivation businesses in home gardens. The delivery method used is face-to-face lectures and discussing case studies of preparing business plans in the agricultural sector by visiting the location of the farming business in managing home gardens into a place of business that has economic value directly in Loa Janan, then continued with discussions and questions and answers. The equipment used includes a laptop and a photo camera for taking documentation. The results of this community service activity are expected to increase the income of vegetable farmers and this business will continue to grow and become a business that provides the main income to farmers in Loa Janan Ulu Village, Loa Janan District, Kutai Kartanegara Regency. The results of this vegetable farming business will be sold to the local market and the demand for this vegetable production is very high because it is a complement to the staple food of the local community. With the material on developing vegetable farming businesses to utilize home gardens that has been delivered, it is hoped that PKM participants, namely vegetable farmers, will be able to manage their businesses well so that they get maximum turnover in the future.

Literasi Akad Dan Produk Perbankan Syariah Di SMA Negeri 1 Muara Badak Kabupaten Kutai Kartanegara Ramadhan Ain Fitriah, Rinna; Widayati, Nurfiza; Lufi Zulfikar, Akbar; Gandhi Mahardika, Swadia
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 9 : Oktober (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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This community service aims to provide literacy and knowledge about Islamic banking contracts and products to the students of SMA Negeri 1 Muara Badak, Kutai Kartanegara Regency. This activity is carried out as a form of community service by the Sharia Economics Program of the Faculty of Economics and Business, Mulawarman University. The program lasted for three days, involving seminars and interactive discussions on the principles, contracts, and products offered by Islamic banking. The results of the activity showed an increase in participants' understanding and awareness of the importance of choosing financial institutions that comply with Islamic law, as well as the differences between Islamic and conventional banking. Recommendations include the need for deeper financial education, the use of technology in Islamic financial literacy, and the active role of teachers and parents in strengthening this knowledge.

Pemanfaatan Pekarangan Rumah Untuk Budidaya Sayuran Sebagai Alternatif Usaha Sampingan di Desa Loa Janan Ulu Kecamatan Loa Janan Kabupaten Kutai Kartanegara Widayati, Nurfiza; Swandari, Selly; Lufi Zulfikar, Akbar; Maulana, Indra; Mahardika, Swadia Gandhi
Irajagaddhita Vol. 2 No. 2 (2024): Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : CV Global Research Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59996/irajagaddhita.v2i2.591

Pemanfaatan pekarangan rumah untuk budidaya sayuran di Desa Loa Janan Ulu mencerminkan upaya masyarakat dalam mengembangkan usaha sampingan yang berkelanjutan. Dengan luas lahan terbatas di pekarangan rumah, penduduk desa memanfaatkannya secara efisien untuk menanam sayuran. Hal ini bertujuan untuk memenuhi kebutuhan pangan keluarga, meningkatkan kesejahteraan, dan menciptakan alternatif mata pencaharian. Desa Loa Janan Ulu, yang terletak di Kabupaten Kutai Kartanegara, memiliki potensi pertanian yang baik, namun lahan terbatas mendorong masyarakat untuk memanfaatkan pekarangan rumah sebagai ladang subur bagi berbagai jenis sayuran. Budidaya sayuran di pekarangan rumah memberikan keuntungan ganda, yaitu memberikan pasokan sayuran segar untuk kebutuhan konsumsi sehari-hari dan menghasilkan potensi pendapatan tambahan melalui penjualan hasil panen.Penggunaan metode pertanian organik dan ramah lingkungan semakin diterapkan oleh masyarakat, menciptakan sistem pertanian yang berkelanjutan dan menjaga keberlanjutan lingkungan sekitar. Selain itu, adanya kegiatan budidaya sayuran di pekarangan rumah juga berpotensi meningkatkan ketahanan pangan dan mengurangi ketergantungan terhadap pasokan dari luar daerah. Dengan inisiatif seperti ini, masyarakat Desa Loa Janan Ulu tidak hanya berperan sebagai konsumen, tetapi juga sebagai produsen sayuran lokal yang dapat berkontribusi pada pengembangan ekonomi lokal. Pemerintah setempat dapat mendukung upaya ini melalui penyediaan pelatihan pertanian, akses ke pasar, serta fasilitas pendukung lainnya guna meningkatkan produktivitas dan keberlanjutan usaha budidaya sayuran di pekarangan rumah.Metode penyampaian yang dipakai adalah ceramah tatap muka dan membahas studi kasus penyusunan rencana bisnis dibidang pertanian dengan mendatangi lokasi usaha tani dalam mengelola perkarangan rumah menjadi tempat usaha yang bernilai ekonomi secara langsung yang berada di Loa Janan kemudian dilanjutkan dengan diskusi dan tanya jawab. Peralatan yang digunakan antara lain Laptop dan Kamera photo sebagai pengambilan dokumentasi. Hasil dari kegiatan pengabdian masyarakat ini diharapkan dapat meningkatkan pendapatan para petani sayur sayuran dan usaha ini terus berkembang dan menjadi usaha yang memberikan pendapatan utama kepada para petani yang berada di Desa Loa Janan Ulu Kecamatan Loa Janan Kabupaten Kutai Kartanegara. Hasil dari usaha tanaman sayur sayuran ini akan di jual ke pasar lokal dan permintaan atas produksi sayuran ini sangat tinggi karena sebagai pelengkap dari makanan pokok masyarakat setempat. Dengan materi menumbuhkembangkan usaha tanaman sayuran untuk memanfaatkan pekarangan rumah yang telah disampaikan, diharapkan peserta PKM yaitu para petani sayuran mampu mengelola usahanya dengan baik sehingga mendapatkan omzet yang semakin maksimal ke depannya.

The Effect of Warning Letters and Forced Letters on the Disbursement of Tax Arrears at the South Makassar Pratama Tax Service Office Sudirman, Sitti Rahma; Widayati, Nurfiza; Fitria, Yunita; Yaqin, Muh Ainul
Jurnal Riset Perpajakan: Amnesty Vol 7 No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.15369

This study aims to determine the effect of warning letters and forced letters on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. The research employed documentation data collection techniques, gathering data on warning letters, forced letters, and the amount of arrears disbursement from 2020 to 2022 at the South Makassar Primary Tax Office. Data analysis was conducted using multiple linear regression analysis and partial tests. The results of the study revealed two key findings: (1) Warning letters have a positive but insignificant effect on the disbursement of tax arrears at the South Makassar Primary Tax Service Office; and (2) Forced letters have a positive and significant effect on the disbursement of tax arrears at the South Makassar Primary Tax Service Office. This indicates that while warning letters may raise awareness among taxpayers about their arrears, they do not significantly compel action towards disbursement. On the other hand, forced letters, which carry more severe consequences and legal implications, are more effective in prompting taxpayers to settle their arrears. The study underscores the importance of employing stronger enforcement measures to enhance tax compliance and improve the effectiveness of tax arrears recovery. Future research could explore the psychological and behavioral aspects of taxpayer responses to different enforcement actions, providing a deeper understanding of the mechanisms behind effective tax collection strategies. Additionally, expanding the scope of the study to include other regions and types of taxes could provide a more comprehensive view of the efficacy of warning and forced letters in various contexts.

Sosialisasi Central Bank Digital Currency (CBDC) Dalam Perspektif Ekonomi Syariah Gandhi Mahardika, Swadia; Lufi Zulfikar, Akbar; Ramadhan Ain Fitriah, Rinna; Widayati, Nurfiza
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 12 : Januari (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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From a Sharia Economic Perspective, Central Bank Digital Currency is a type of Fintech. The purpose of this socialization is to learn about it. The aim of this community is to study how Sharia places Central Bank Digital Currency as a currency or medium of exchange, and its influence. They will also see whether it is suitable to be used as a medium of exchange. Furthermore, the functions of money such as medium of exchange, standard of deferred payment, store of value, and unit account are adjusted to the value obtained from CBDC tracking and fiqh analysis. This study will investigate the concept of money and its components, as well as whether CBDCs are fair. Apart from that, this community will provide an explanation of Islamic views, especially Sharia views, regarding CBDC as a currency and medium of exchange.

Side Wage Model of State University Lecturers : (Case Study at Mulawarman University) Maulana, Indra; Roy, Juliansyah; Widayati, Nurfiza; Awaluddin, Muhammad
The Eastasouth Journal of Social Science and Humanities Vol. 2 No. 02 (2025): The Eastasouth Journal of Social Science and Humanities (ESSSH)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esssh.v2i02.427

This study aims to determine the effect of the working period of civil servant lecturers and education on work wages in side jobs (jobs outside the duties as civil servants) both directly, and through work productivity. The sample of 100 respondents was selected purvosively from the population of PTN lecturers at Mulawarman University who have a minimum education of S2 and group IIIc, by using regression analysis (Structural Model), the results showed that: (1) The working period of civil servants and formal education each had a positive and significant effect on the work productivity of lecturers. The implication is that the competence of lecturers is largely determined by educational factors and work experience. (2) However, only formal education has a significant effect on side job wages, while work experience and work productivity have no significant effect. Indicate that there is no other way to improve the additional employment income of lecturers, except by improving competence through further education.

Peranan Ekonomi Digital pada E-Commerce dalam Meningkatkan Pendapatan UMKM (Studi Kasus UMKM Fashion di Sangatta): Penelitian Swandari, Selly; Zulfikar, Akbar Lufi; Widayati, Nurfiza; Awaluddin, Muhammad; Angel, Priskila
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4822

This study aims to analyze the role of digital economy in e-commerce in increasing the income of SMEs, particularly in the fashion sector, with a case study on fashion SMEs in Sangatta. Using a qualitative research method, data was collected through interviews with SME owners selling fashion products on the Shopee e-commerce platform. The results indicate that the implementation of e-commerce, especially through Shopee, has a positive impact on SME income. Most informants reported a significant increase in product sales after joining Shopee, with percentage increases ranging from 20% to 80%. This shows that e-commerce plays an important role in expanding the market for SMEs and boosting their income, in line with the advancement of digital technology that facilitates online buying and selling transactions. The study also highlights the importance of using Shopee features, such as free shipping and other promotions, in attracting consumer attention and driving increased sales.

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