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All Journal Jurnal Abdimas Sangkabira Jurnal Wicara Desa
Widhiyantara, I Nyoman
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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PERAN RELAWAN PAJAK DALAM PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI SEBELUM TRANSISI KE CORETAX Handayani, Erna; Julyanti, Ketut; Putri, Ni Nyoman Tri Sulensi; Rarasati, Ni Putu Jeny; Widhiyantara, I Nyoman; Nabila, D. Tialurra Della
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i2.1848

Abstract

Relawan Pajak memainkan peran penting dalam mendukung pelaporan SPT Tahunan PPh Wajib Pajak Orang Pribadi, khususnya di masa transisi sistem administrasi perpajakan di Indonesia. Transisi ini memunculkan berbagai tantangan, termasuk munculnya stigma negatif dari masyarakat terhadap sistem baru yang dianggap rumit dan belum sepenuhnya dipahami. Hal ini berpotensi menurunkan tingkat kepatuhan dan memengaruhi penerimaan pajak. Kegiatan pengabdian ini bertujuan untuk mendorong kepatuhan wajib pajak serta menjaga stabilitas penerimaan pajak di tengah perubahan sistem DJP Online menuju Coretax. Pelaksanaan kegiatan dilakukan di KPP Mataram Barat melalui berbagai metode seperti konsultasi, asistensi, dan pendampingan teknis dalam pengisian formulir SPT 1770 SS dan 1770 S. Relawan Pajak bertugas memberikan bimbingan langsung kepada wajib pajak, menjelaskan prosedur pelaporan, serta membantu dalam mengatasi kendala teknis selama proses pengisian SPT. Berdasarkan data dari KPP Pratama Mataram Barat per 31 Maret 2025, tercatat sebanyak 32.201 SPT Tahunan telah dilaporkan tepat waktu. Hasil kegiatan menunjukkan bahwa keberadaan relawan pajak meningkatkan kepuasan wajib pajak terhadap layanan perpajakan. Dampaknya, kepercayaan wajib pajak terhadap sistem perpajakan mulai pulih dan berdampak positif terhadap peningkatan kepatuhan serta penerimaan pajak selama masa transisi.
OPTIMALISASI POTENSI LOKAL MELALUI PEMANFAATAN KOTORAN SAPI MENJADI PUPUK ORGANIK DI DESA PRINGGASELA TIMUR Jurnal Wicara; Husaidi, M. Malki; Maharani, Shella; Widhiyantara, I Nyoman; Dewi, Ni Nengah Sunia Ardita; Rahayu, Melitha Shawwira; Arung, Elsa Batari Teja; Sawitri, I Gusti Ayu Vega; Alvina, Reva Mei; Yusmita, Eliza; Haris, Khaekal Danial
Jurnal Wicara Vol 3 No 6 (2025): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/wf833624

Abstract

The Community Empowerment Village Service Learning Program (KKN-PMD) of Mataram University in Pringgasela Timur Village, Pringgasela Subdistrict, East Lombok Regency, was conducted to optimize the potential use of natural waste derived from livestock waste, plant residues, and other organic materials as a source of organic fertilizer through innovative compost processing. This activity aims to enhance the technical skills of the community in organic fertilizer production and its application. The method used is Participatory Action Research (PAR) involving the residents of Pringgasela Timur Village. The activity was carried out in several stages, starting with awareness-raising sessions on organic fertilizer and training in organic fertilizer production. From this community service activity, it can be concluded that there has been an increase in the skills and knowledge of the community in Pringgasela Timur Village, particularly the residents, in processing livestock waste into organic fertilizer up to its application. The attendance rate was 97.25% of the target.
Co-Authors Alvina, Reva Mei Arung, Elsa Batari Teja Dewi, Ni Nengah Sunia Ardita Handayani, Erna Haris, Khaekal Danial Husaidi, M. Malki Julyanti, Ketut Jurnal Wicara Maharani, Shella Nabila, D. Tialurra Della Putri, Ni Nyoman Tri Sulensi Rahayu, Melitha Shawwira Rarasati, Ni Putu Jeny Sawitri, I Gusti Ayu Vega Yusmita, Eliza