Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Pengabdian Masyarakat Inovasi
Harun Ongah
Unknown Affiliation
Economics, Econometrics & Finance Environmental Science Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Tax Amnesty : Kajian Program Amnesti Pajak Indonesia Harun Ongah
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1798

Abstract

Tax is one of a country’s income which is used to improve the citizen’s prosperity. However, tax evasion has been rampant and could reduce tax income and eventually harming the country’s economy. Consequently, the government of the Republic of Indonesia has organized several tax amnesty programs to allow taxpayers to report their hidden asset without being punished. This article aimed to review all the tax amnesty policy that has been conducted in Indonesia thus far. This article also delved into other countries tax amnesty programs to allow the understanding of the short-term and long-term possible effects which may occur. Although the 1964 and 1984 tax amnesty program were deemed fail, the 2016-2017 tax amnesty and the voluntary recognition program in 2022 managed to boost the country’s short-term tax income. The 2016-2017 program even breaks the world record for the number of taxes collected from a single tax amnesty program. Nevertheless, the long-term effect, such as the decline in taxpayer’s compliance and the country’s economy must be considered. Unfairness towards compliant taxpayers must also be considered as it may reduce compliance in future payment. Future tax amnesty program, especially the one that is planned to be conducted in 2025, must be consider the possible negative aspect as well as other countries experience with tax amnesty.
Penempatan “Green Point” sebagai Edukasi Publik dalam Pembuangan Sampah Harun Ongah; Yuni Shara
Jurnal Pengabdian Masyarakat Inovasi Vol. 2 No. 2 (2024): November
Publisher : Sekolah Tinggi Ilmu Manajemen Sukma Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penumpukan sampah adalah masalah yang belum terselesaikan di Indonesia. Pertambahan jumlah penduduk mengakibatkan peningkatan konsumsi dan produksi sampah sehingga memperburuk masalah pengelolaan sampah di Indonesia. Kemudian, kurangnya akses dan rendahnya kesadaran dan partisipasi masyakarat dalam mendaur ulang sampah turut berkontribusi kepada permasalah sampah ini. Oleh sebab itu, kegiatan pengabdian masyarakat ini dilakukan untuk meningkatkan akses masyarakat terhadap kegiatan mendaur ulang serta membekali masyarakat mengenai pentingnya mendaur ulang sampah. Bekerja sama dengan PT Bank Central Asia Tbk (BCA) dan Tzu Chi, tiga Green Point diletakkan di tiga kantor cabang terbesar BCA di Kota Medan. Green Point berfungsi sebagai sebuah titik pengumpulan sampah yang bisa didaur ulang, lengkap dengan spanduk yang menunjukkan jenis sampah apa saja yang bisa didaur ulang. Karyawan-karyawan BCA dari tiga kantor cabang ikut berpartisipasi dalam sosialisasi kegiatan ini. Program ini berhasil meningkatkan kesadaran akan pentingnya mendaur ulang sampah. Diharapkan bahwa kedepannya, lebih banyak Green Point dapat diletakkan di berbagai tempat di Kota Medan.
Co-Authors Yuni Shara