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All Journal Journal of Humanities and Social Studies Community Development Journal: Jurnal Pengabdian Masyarakat
Mutia, Surianti
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Arts Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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Tax Incentives And Trust In Authority: Quasi-Voluntary Tax Compliance Experiments Matasik, Ade Lisa; Ardiyanti, Wilma Dian; Mutia, Surianti
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 8, No 2 (2024): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i2.9792

Abstract

This study aims to analyze the role of giving tax incentives to voluntary tax compliance and to identify the relationship between trust in authority and voluntary tax compliance. This research is a quasi-experimental study using students who have studied taxation courses. This study used a 2 x 2 factorial design used in designing this study. The first factor is tax incentives which consist of two levels, namely: taxpayers who are aware of tax incentives and taxpayers who are not aware of tax incentives. The second factor is trust in authority which also consists of two levels, namely taxpayers have high trust in authority and taxpayers have low trust in authority. The results of the study show that taxpayers who are aware of tax incentives and have high trust in the tax authorities will produce high voluntary tax compliance. Taxpayers who also have high voluntary tax compliance. The results of the interaction show that taxpayers who are aware of tax incentives and/or have high trust in the tax authorities will show different voluntary tax compliance. The role of tax incentives has a big influence when compared to trust in the tax authorities.
OPTIMALISASI PEMANFAATAN LIMBAH UNTUK PERTANIAN BERKELANJUTAN DI LEMBANG RANTE, KECAMATAN NANGGALA, KABUPATEN TORAJA UTARA Nitha, Nitha; Fikran, Fikran; Bontong, Yafet; Sampelawang, Petrus; Tarru, Reni Oktaviani; Tarru, Harni Eirene; Pasae, Nofrianto; Banne, Jendri; Ling, Heng Li; Mutia, Surianti; Issan, Dayu Octavian; Manga, Angelin D. R.; Payung, Wiwin Suriani; Tandiallo, Kejora; Sumule, Olivia; Kallang, Mince; Tallega, Uci; Limbong, Sulestri Tiku; Pala’biran, Kelvin
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025): Volume 6 No 4 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i4.49138

Abstract

Kegiatan pengabdian masyarakat yang dilaksanakan di Lembang Rante, Kecamatan Nanggala, Kabupaten Toraja Utara, dengan berorientasi pada pertanian organik salah satunya yakni pemanfaatan kotoran hewan dalam hal ini kotoran kerbau menjadi salah satu bahan dasar dari pembuatan pupuk organik yang nantinya akan menjadi sampel edukasi bagi masyarakat di daerah tersebut. Adapun kegiatan ini meliputi proses produksi pupuk organik, mulai dari pengumpulan bahan baku organik seperti kohe (kotoran hewan), sekam, dan dan berbagai jenis limbah organic yang ada disekitar. Hal ini memberi edukasi kepada masyarakat khususnya petani lokal untuk mempelajari teknik pencampuran yang benar dan prosedur pengolahan yang baik untuk menghasilkan serta memanfaatkan pupuk organik dan fermentasi. Hasil dari kegiatan ini adalah terciptanya pupuk organik yang dapat meningkatkan kesuburan tanah, mendukung pertumbuhan alami tanaman dan mengurangi ketergantungan terhadap pupuk kimia. Selain manfaat tersebut, usaha produksi pupuk organik juga membantu mengurangi sampah organik yang dihasilkan, menjaga keseimbangan ekosistem pertanian serta mendorong kemajuan di bidang pertanian. Peningkatan produksi di bidang pertanian akan menunjang peningkatan sumber pendapatan dengan efesiensi biaya yang lebih besar (±30%) yang nantinya akan mendukung ketahanan pangan yang berkelanjutan dan ramah lingkungan di terkhusus di Lembang Rante.
Co-Authors Ade Lisa Matasik Banne, Jendri Bontong, Yafet Fikran, Fikran Issan, Dayu Octavian Kallang, Mince Limbong, Sulestri Tiku Ling, Heng Li Manga, Angelin D. R. Nitha Nitha Pala’biran, Kelvin Payung, Wiwin Suriani Sampelawang, Petrus Sumule, Olivia Tallega, Uci Tandiallo, Kejora Tarru, Harni Eirene Tarru, Reni Oktaviani Wilma Dian Ardiyanti