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All Journal Journal of Economics and Business Solusi Bersama : Jurnal Pengabdian Dan Kesejahteraan Masyarakat
Chairian Tomy
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice

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Faktor Penentu Kepatuhan Pajak UMKM Kuliner di Lampung Selatan: Tarif, Pengetahuan, dan Sanksi Chairian Tomy; Fachrur Rozi
Journal of Economics and Business Vol. 3 No. 1 (2025): Journal of Economics and Business
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/econis.v3i1.733

Abstract

This study was conducted to explain the effect of changes in tax rates, tax knowledge, and tax sanctions on tax compliance of MSMEs. The population in this study were MSMEs in the culinary sector in Sleman Regency. The sampling technique was Simple Random Sampling with the calculation of the number of samples using the Slovin method. The total sample in this study was 99 MSMEs. The results of this study indicate that tax knowledge and tax sanctions have an effect on MSME tax compliance. While tax rates do not affect MSME tax compliance.
Digital Transformation in Enhancing Public Administration Business and Tax Compliance at WTC Tourism Area, South Lampung Chairian Tomy; Susi Nofitasari; Yasinta Amartiwi; Alfina Zsazsa Naqiya; Risma Pitriani Nuryana
Solusi Bersama : Jurnal Pengabdian dan Kesejahteraan Masyarakat Vol. 2 No. 2 (2025): Mei: Solusi Bersama : Jurnal Pengabdian dan Kesejahteraan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/solusibersama.v2i2.1394

Abstract

This community service program aims to improve digital literacy and tax compliance among micro and small business operators in the WTC (Way Tebing Ceppa) tourism area, South Lampung. The primary issues addressed include the lack of digital financial recording practices and low awareness of tax obligations. Through a participatory approach involving training and mentoring, participants were introduced to digital business tools and basic tax administration. Results show a significant improvement in digital and fiscal knowledge, with increased use of financial recording applications and successful registration of Tax Identification Numbers (NPWP). This initiative supports the development of a transparent, compliant, and technology-adaptive tourism economy.
Co-Authors Alfina Zsazsa Naqiya Fachrur Rozi Risma Pitriani Nuryana Susi Nofitasari Yasinta Amartiwi