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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat
Pudo, Fajar
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Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Kesadaran Wajib Pajak Dan Penggunaan E-tax Service Terhadap Kepatuhan Wajib Pajak Pada Kpp Pratama Bontang Risna, Risna; Misran, Misran; Gafur, Abdul; Leo, Muarif; Virginia, Winda Ayu; Alimuddin, Irmawati; Pudo, Fajar
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1809

Abstract

This study aims to determine the effect of taxpayer awareness and the use of e-Tax services including (e-Registration, e-SPT, e-Filling, e-Billing), at the Bontang Pratama Tax Office. The research method used is a quantitative method. The data used in this study are primary data in the form of interviews, questionnaires and secondary data in the form of literature studies. The object of research in this study is individual taxpayers registered at the Bontang Pratama Tax Service Office. The population of this study is all individual taxpayers who carry out business activities or freelance work at the Bontang Pratama Tax Office who report SPT electronically (e-Filling), with a total of 15,036 WPOP. The sampling method used is Purposive Sampling of 100 respondents. The analysis method used is multiple linear regression with the help of IBM SPSS Statistics 25 software. The results of this study indicate that: (1) Taxpayer awareness has a positive effect on taxpayer compliance at the Bontang Pratama Tax Office. (2) The use of e-Registration has a positive effect on taxpayer compliance at the Bontang Pratama Tax Office. (3) The use of e-SPT has a positive effect on taxpayer compliance at KPP Pratama Bontang. (4) The use of e-Filling has a positive effect on taxpayer compliance at KPP Pratama Bontang. (5) The use of e-Billing has a positive effect on taxpayer compliance at KPP Pratama Bontang. (6) Taxpayer awareness and the use of e-tax services including e-Registration, e-SPT, e-Filling, and e-Billing have a positive effect on taxpayer compliance at KPP Pratama Bontang.
Bimbingan Belajar Bahasa Inggris bagi Siswa Sekolah Menengah Kejuruan Kesehatan Kota Baubau Sulawesi Tenggara Pudo, Fajar; Misran, Misran
ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2023): ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat
Publisher : UPT Publikasi dan Penerbitan Universitas San Pedro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59632/abdiunisap.v1i1.84

Abstract

Program Pengabdian Kepada Masyarakat dilakukan pada Sekolah Menengah Kejuruan Kesehatan di Kelurahan Lipu, Kecamatan Betoambari, Kota Baubau. Pengabdian ini berangkat dari hasil observasi dan analisis yang menemukan bahwa pemahaman dan penguasaan bahasa Inggris siswa Sekolah menengah Kejuruan di Kota Baubau masih rendah dan kurangnya minat pembelajaran bahasa Inggris di sekolah. Pengabdian ini bertujuan untuk meningkatkan dan memperdalam pemahaman Serta menumbuhkan minat belajar bahasa Inggris siswa SMK Kesehatan. Kegiatan pengabdian ini dilakukan dengan menitik fokuskan pada empat skill bahasa Inggris yaitu; Speaking (berbicara), Reading (membaca), Listening (Mendengarkan), dan Writing (menulis). Kegiatan ini dilaksanakan selama 1 bulan dengan 2 kali pertemuan untuk tiap minggunya, sehingga total 12 kali pertemuan. Melalui kegiatan Pengabdian Kepada Masyarakat ini, nilai bahasa inggris dan minat siswa untuk belajar bahasa inggris mengalami peningkatan pada SMK Kesehatan. Sebagian besar Siswa-siswi SMK kesehatan ini bahkan kemudian berminat untuk mengikuti kegiatan Ekstrakurikuler bimbingan belajar Bahasa Inggris yang diselenggarakan oleh pihak sekolah.
KORELASI COGNITIVE SKILL DAN KEMAMPUAN BAHASA INGGRIS TERHADAP PEMAHAMAN TERMINOLOGI BAHASA INGGRIS PADA PROGRAM STUDI AKUNTANSI PERPAJAKAN Pudo, Fajar; Malik, M.A, Abdul
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/kdwv2h74

Abstract

As part of efforts to compete in the global economy and business arena, several universities have begun integrating English terminology into their learning processes. One such institution is the Tax Accounting Program at Politeknik Baubau. However, introducing and applying this terminology has not been immediately easy for students to accept and internalize. Therefore, it is important to examine students’ acceptance and understanding of English terminology in Economics and Business. This study aims to investigate the relationship between cognitive skills and English language proficiency in influencing students’ ability to comprehend English terminology at Politeknik Baubau’s Tax Accounting Program. Using qualitative research methods with a descriptive approach, the study systematically and accurately describes the relationships between variables and the phenomena observed. Data collection for these three variables was conducted through tests, observations, and interviews, followed by detailed analysis to explore the reciprocal relationships among them. The researcher served as the primary instrument in collecting and processing the data, ensuring higher accuracy. The study found that students’ cognitive skills test scores and their English terminology comprehension scores were both relatively low and displayed similar patterns. Further analysis indicated that these low scores were largely caused by misunderstandings and mistakes in interpreting the material.
Co-Authors Alimuddin, Irmawati Malik, M.A, Abdul Muarif Leo Risna Risna, Risna Syamsiar, Syamsiar Winda Ayu Virginia Wiwik Handayani