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All Journal INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN) Journal of Community Dedication
S Pentanurbowo
Institut Ilmu Sosial Dan Manajemen STIAMI Jakarta
Religion Humanities Economics, Econometrics & Finance Social Sciences

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TAX AUDIT AND TAXPAYER COMPLIANCE Loso Judijanto; S Pentanurbowo; Erwin; Al-Amin
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 2 (2024): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Publisher : Adisam Publisher

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Abstract

Tax audits alone may not be effective enough in encouraging tax compliance without being supported by thorough tax education and the use of technology in the tax system. The research method used is the literature research method. The results show that tax audit has a deterrent effect on tax avoidance, but its effectiveness increases significantly when accompanied by tax education that provides knowledge and forms a positive attitude towards taxes. In addition, the integration of technology in the tax administration process makes it easier for taxpayers to fulfill their obligations, improving tax compliance through increased efficiency and transparency. Thus, success in improving tax compliance requires a combination of fair and consistent enforcement of regulations, informative and awareness-building education initiatives, and the development of a supportive technological infrastructure. The implications of these findings provide guidance for tax policy makers to design more effective strategies to improve tax compliance in the future.
DINAMIKA PERTUMBUHAN UMKM DAN PERDAGANGAN INFORMAL DALAM MEMENUHI KEBUTUHAN LOKAL SERTA LINTAS BATAS: KENDALA AKSES MODAL DAN PASAR S Pentanurbowo; Al-Amin
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 3 No. 5 (2025)
Publisher : CV. ADIBA AISHA AMIRA

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This study discusses the dynamics of Micro, Small and Medium Enterprises (MSMEs) and informal trade in meeting local and cross-border needs, with a focus on barriers to capital and market access. MSMEs and the informal sector have proven to play an important role in supporting the national economy, particularly in providing employment and meeting the daily needs of the community. However, this significant contribution is still hampered by various structural challenges, including limited access to formal capital sources, low financial literacy, limited distribution, and difficulty penetrating modern and cross-border markets. The study uses a literature review method by analysing literature from various sources to summarise the growth patterns, main obstacles, and development opportunities of both sectors. The results of the study show that although MSMEs and informal trade have high adaptability, they need inclusive policy support, the use of digital technology, and network strengthening strategies to expand access to capital and markets. With these measures, MSMEs and informal trade have the potential to become more competitive, globally competitive, and able to contribute significantly to sustainable economic development.
STRATEGI PENGELOLAAN KEUANGAN KELUARGA: MENINGKATKAN LITERASI FINANSIAL GENERASI MILENIAL Muhammad Mahfud; Mulyadi; S Pentanurbowo; Abdur Rahman
JOURNAL OF COMMUNITY DEDICATION Vol. 4 No. 2 (2025): Journal of Community Dedication
Publisher : Adiba Aisha Amira

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The purpose of this research is to find out the Family Financial Management Strategy: Improving the Financial Literacy of the Millennial Generation. This research method is Type of Research: Qualitative This research is a type of literature research; This means that the information materials used come from library sources in the form of books, encyclopedias, magazines, journals, newspapers, journals, and others Approach: Case studies on millennial families, surveys of the millennial generation to measure the level of financial literacy, and literature analysis. The form of this research is descriptive, analytical, and critical. The results of this study are to summarize the importance of financial literacy in family financial management, especially for the millennial generation, as well as its impact on the quality of life and long-term financial well-being. This research can provide useful insights for many families, especially millennials who are struggling to adjust to an increasingly complex financial world.
Co-Authors Abdur Rahman Al-Amin Erwin Loso Judijanto Muhammad Mahfud Mulyadi