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All Journal Educivilia: Jurnal Pengabdian Pada Masyarakat Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Arifin Billah
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Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media

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Pemahaman Literasi Keuangan dan Digitalisasi untuk Meningkatkan Daya Saing UMKM pada Desa Cinagara Kecamatan Caringin Alfi, Tubagus Ahmad Alfi Fahmi; Wiandy Pratama Putra; Lativa Nurunnisa; Arifin Billah; Sofyan; Iin Rosini
Educivilia: Jurnal Pengabdian pada Masyarakat Vol. 6 No. 1 (2025): Educivilia: Jurnal Pengabdian pada Masyarakat
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/ejpm.v6i1.16380

Abstract

Kegiatan pengabdian kepada masyarakat bertujuan untuk menyampaikan pemahaman dan pelatihan sederhana tentang Pentingnya Literasi Keuangan Dan Digitalisasi Untuk meningkatkan daya saing UMKM pada Desa Cinagara Kecamatan Caringin Kabupaten Bogor. Metode yang diterapkan meliputi survei, penyajian materi secara tatap muka serta pelaksanakaan simulasi dilanjutkan diskusi mengenai pencatatan transaksi, pengelolaan keuangan dasar, pemasaran produk melalui digitalisasi untuk UMKM di Desa Cinagara, Kabupaten Bogor. Kesimpulan dari pengabdian kepada masyarakat akan dilakukan pendampingan dalam Pemahaman Literasi Keuangan dan Digitalisasi dalam upaya peningkatan daya saing UMKM di Desa Cinagara Kecamatan Caringin Kabupaten Bogor.
Kebijakan Perpajakan dan Peran Model Triple Helix berpengaruh dalam Meningkatkan Kepatuhan Pajak Pada UMKM Kecamatan Ciawi Fahmi, Tubagus Ahmad Alfi Fahmi; Bagas Arya Agustyo; Roby Awaludin; Arifin Billah; Iin Rosini
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5300

Abstract

This study was conducted to assess the influence of tax policy and the role of the Triple Helix model on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Ciawi District. The persistent issue of low tax compliance within the MSME sector serves as the primary rationale for this investigation. A quantitative approach was applied, utilizing multiple linear regression analysis. Primary data were collected through questionnaires distributed to 95 MSME respondents, followed by instrument testing through validity, reliability, normality, and multicollinearity tests, as well as inferential statistical analysis using t-tests and F-tests. The findings indicate that tax policy exerts a positive and significant effect on MSME tax compliance, as evidenced by a regression coefficient of 0.271 with a significance level of 0.000. Furthermore, the role of the Triple Helix model—comprising collaborative engagement between government, private sector, and academic institutions—also demonstrates a positive and significant impact on tax compliance, with a regression coefficient of 0.794 at the same significance threshold. Simultaneously, these two variables collectively explain 76.4% of the variation in MSME tax compliance. These results highlight the importance of optimizing adaptive tax policies and strengthening cross-sector collaboration within the Triple Helix framework as strategic measures to enhance MSME tax compliance. The strategic implications suggest the need for tax policy reformulation and the development of sustainable collaborative models to promote higher tax compliance in the MSME sector
Co-Authors Alfi, Tubagus Ahmad Alfi Fahmi Bagas Arya Agustyo Fahmi, Tubagus Ahmad Alfi Fahmi Iin Rosini Lativa Nurunnisa Roby Awaludin Sofyan Wiandy Pratama Putra