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All Journal Gudang Jurnal Pengabdian Masyarakat Jurnal Ilmu Administrasi Publik
Lisa Arisa Fiatri
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Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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Pengabdian Kepada Masyarakat (PKM) Sosialisasi Penerapan Etika Dan Sopan Santun Kepada Sesama Teman, Guru Dan Orang Tua Di Sdn Harapan Mulia 03 Jakarta Iin Andrayanti; Lisa Arisa Fiatri
Gudang Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): GJPM - JANUARI
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjpm.v3i1.1390

Abstract

Sopan santun adalah sikap dan perilaku yang mencerminkan penghormatan serta penghargaan terhadap orang lain, yang merupakan elemen fundamental dalam kehidupan sosial sehari-hari. Sopan santun dianggap sebagai norma tidak tertulis yang mengatur interaksi manusia, dan harus ditanamkan sejak dini, terutama kepada siswa, agar mereka dapat mengembangkan kepribadian yang baik. Dalam konteks ini, guru memiliki peran krusial dalam mendidik dan menanamkan nilai-nilai sopan santun kepada generasi muda. Pentingnya sopan santun tidak dapat dipisahkan dari etika pergaulan, yang mencerminkan moralitas setiap individu. Di sekolah, siswa seringkali berinteraksi dengan berbagai pihak, termasuk teman sebaya dan guru. Oleh karena itu, pemahaman tentang norma-norma sopan santun sangat diperlukan agar mereka dapat berperilaku sesuai dengan harapan sosial. Sopan santun dapat dianggap sebagai norma tidak tertulis yang mengatur bagaimana seharusnya kita bersikap atau berperilaku dalam interaksi.
PENGARUH EDUKASI DAN LITERASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI SAMSAT KOTA TANGERANG TAHUN 2022-2024 Lisa Arisa Fiatri; Fani Julian Hasani
Jurnal Ilmu Administrasi Publik Vol. 5 No. 6: November 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

This study aims to evaluate the extent to which tax education and tax literacy influence taxpayer compliance in paying Motor Vehicle Tax (PKB) within the jurisdiction of the Samsat Office in Tangerang City. The increase in PKB arrears during the 2022 to 2024 period indicates a compliance issue that is likely related to the public’s limited understanding of their tax obligations. This research applies a quantitative approach using a survey method by distributing questionnaires to 100 respondents who are motor vehicle taxpayers. Tax education and tax literacy are used as independent variables, while taxpayer compliance serves as the dependent variable. The data were analyzed using multiple linear regression with the help of SPSS software. The findings show that both tax education and tax literacy have a positive and significant effect on taxpayer compliance, both partially and simultaneously. This suggests that improving the quality of tax information and enhancing taxpayers’ ability to understand and use digital tax services such as the SIGNAL application and E Samsat can encourage timely and compliant tax behavior. Therefore, it is important for local governments and relevant institutions to continue developing effective and structured tax education and literacy programs as an effort to optimize PKB revenue which is a major component of Regional Original Revenue (PAD).
Co-Authors Fani Julian Hasani Iin Andrayanti