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All Journal Devotion: Journal Corner of Community Service Benefit : Journal of Bussiness, Economics, and Finance Journal of Business Administration and Strategy Global Journal of Taxation and Fiscal Policy International Journal of Public Administration and Policy
Tomy, Chairian
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Dampak Ekonomi Digital Terhadap Ketenagakerjaan Di Indonesia Rosadi, Rama; Tomy, Chairian
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 1 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i1.1059

Abstract

Ekonomi digital telah mengubah struktur pasar kerja di Indonesia, memengaruhi permintaan tenaga kerja, keterampilan, dan pola kerja. Studi ini menggunakan metode deskriptif kualitatif berbasis literatur dan data sekunder untuk menganalisis dampaknya. Hasil menunjukkan pergeseran dari pekerjaan konvensional ke pekerjaan berbasis teknologi dan platform digital, seperti ride-hailing dan e-commerce. Sektor teknologi dan jasa digital berkembang pesat, sementara sektor tradisional menurun. Tantangan seperti kesenjangan keterampilan, ketidakpastian kerja, dan minimnya regulasi muncul. Diperlukan kebijakan adaptif agar tenaga kerja dapat mengikuti perkembangan dan ekonomi digital memberi manfaat luas bagi masyarakat.
Analysis of the Effectiveness of Pantene Bye #RAMBUTCAPEK Ads with the AISAS Method Amartiwi, Yasinta; Tomy, Chairian
Journal of Business Administration and Strategy Vol. 1 No. 1 (2025): January
Publisher : Universitas Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/jbas.v1i1.11

Abstract

Advertising on Pantene shampoo uses Youtube social media as a promotional medium. The phenomenon that occurred, based on data on the number of viewers on Pantene Bye #RambutCapek advertisements, increased by 22,955,186 million in less than a month at the beginning of the yearِ 2022.ِ Thisِ researchِ is entitledِ "Analysis of the Effectiveness of Pantene Bye #RambutCapek Ads withِ theِ AISAS method"ِ byِ usingِ theِ Descriptiveِ Quantitativeِ method andِ takingِ samples in this study using nonprobability sampling methods with purposive sampling techniques. The sample taken amounted to 100 respondents who were calculated using the slovin formula. The results of the analysis of the AISAS method (Attention, Interest, Search, Action, Share) the effectiveness of Pantene youtube advertising with the results of the average Attention score of 90.8% which is categorized as Excellent, Interest of 74.4%, Search of 61.3%, Action of 61.6% with Good cartegory and Share of 58.4% which is categorized as average
The Effect of Taxation Understanding on Tax Reporting Compliance in MSMEs in South Lampung Regency Nofitasari, Susi; Tomy, Chairian
Global Journal of Taxation and Fiscal Policy Vol. 1 No. 1 (2025): January
Publisher : Universitas Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/gjtfp.v1i1.3

Abstract

This study aims to analyze the effect of taxation understanding on tax reporting compliance among Micro, Small, and Medium Enterprises (MSMEs) in South Lampung Regency. It employs a descriptive and quantitative approach using primary data obtained through surveys. The results indicate that a higher level of taxation understanding significantly enhances tax reporting compliance. However, challenges such as limited access to taxation information and education remain significant issues. This research provides insights and understanding to improve tax education programs to support MSMEs in fulfilling their tax obligations more effectively.
The Influence of Tax Rates, Tax Knowledge, and Tax Sanctions on Tax Payment Compliance of Culinary MSMEs in South Lampung Regency Tomy, Chairian; Nofitasari, Susi
Global Journal of Taxation and Fiscal Policy Vol. 1 No. 1 (2025): January
Publisher : Universitas Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/gjtfp.v1i1.7

Abstract

This research was conducted to explain the effect of changes in tax rates, tax knowledge, and tax sanctions on tax payment compliance MSMEs. The population in this study is MSME actors in the culinary field who in Sleman Regency. The sampling technique is Simple Random Sampling with the calculation of the number of samples using the Slovin method. Total The sample in this study is 99 MSME actors. The results of this study show that tax knowledge and tax sanctions affect MSME tax payment compliance, Meanwhile, the tax rate has no effect on tax payment compliance MSMEs.
The Relationship Between Power and Culture and the Increase in Local Tax Revenue in South Lampung Regency Rozi, Fachrur; Tomy, Chairian
Global Journal of Taxation and Fiscal Policy Vol. 1 No. 1 (2025): January
Publisher : Universitas Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/gjtfp.v1i1.8

Abstract

Public awareness in fulfilling their tax obligations has not yet reached the level expected by the government. This study aims to determine the extent of the influence of power and culture on increasing local revenue (PAD) from the tax sector in South Lampung Regency. This research employs a qualitative method by analyzing documents, with data obtained from the Central Bureau of Statistics of South Lampung Regency. Data collection techniques include observing the development of the value of local revenue derived from the tax sector, as well as conducting interviews with individuals involved in each tax sector. The data is then analyzed, reduced, and presented using a SWOT analysis. The results show positive realization, as South Lampung Regency has implemented various tax service conveniences and developed systems to enhance revenue from the tax sector.
Tax Collection and Its Issues in Indonesia Tomy, Chairian; Nofitasari, Susi
Global Journal of Taxation and Fiscal Policy Vol. 1 No. 1 (2025): January
Publisher : Universitas Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/gjtfp.v1i1.9

Abstract

Taxes are mandatory payments that private individuals or organizations must make to the state; they are enforced by law, and the money collected is utilized for the state's benefits and the welfare of the populace. To regulate the tax legislation, specifically: a set of regulations that control the interaction between the government, which collects taxes, and the taxpayers. The following factors contributed to the numerous issues with tax collection in Indonesia: a lack of socialization, a lack of regulation in the taxation itself, a low level of awareness, knowledge, and economic status, an incomplete and inaccurate database, and a lack of consistent and firm law enforcement in the form of supervision and sanctions. To deal with the tax reforms, among other things: enhancing the regulations and set of rules; promoting socialization to increase knowledge and awareness of the tax-abiding taxpayer; evaluating; providing a database that is comprehensive, accurate, integrated, and guaranteed confidentiality; enhancing law enforcement in terms of supervision and sanctions in a consistent and firm manner; and collecting taxes: Fair, compliant with the law, economical, effective, and the system ought to be straightforward.
The Role of Instagram Accounts as a Tax Counseling Tool to Increase Tax Awareness Among MSME Actors Tomy, Chairian; Nofitasari, Susi
Global Journal of Taxation and Fiscal Policy Vol. 1 No. 1 (2025): January
Publisher : Universitas Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/gjtfp.v1i1.10

Abstract

There is an urgent need to raise MSMEs' tax understanding because of the significant role that taxes and MSMEs play in the Indonesian economy. Indonesia has 99.1 million Instagram users in 2024, making it the country with the second-highest number worldwide. With so many users, the purpose of this study is to determine how the Instagram platform functions as a tool for tax dissemination in order to raise MSME tax awareness. This study employs a qualitative, descriptive research methodology. The study's findings suggest that using Instagram is a significant factor in raising tax awareness. The Directorate General of Taxation's (DGT) official Instagram account makes it simpler, quicker, less expensive, and more comprehensive to target MSME actors across Indonesia with various tax-related information. In order to raise public awareness of taxes, DGT should create more creative and engaging content, upload videos more frequently and consistently, and make use of Instagram's paid advertising feature. Another option to make tax dissemination through the Instagram platform significant and influence tax awareness is to work with a tax dissemination content creator specialist.
The Village Government's Contribution to Raising Community Awareness of Land and Building Tax Payment Sopyan, Ence; Tomy, Chairian
International Journal of Public Administration and Policy Vol. 1 No. 1 (2025): January
Publisher : Universitas Indonesia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/ijpap.v1i1.2

Abstract

There are still a lot of people in Penengahan District who have not paid their taxes or who are paying them late. People don't pay because their economy is still in need, and they lack a sense of nationality, among other reasons. In order to remedy this, the Village Government must be able to take advantage of the area's land and construction tax potential and encourage taxpayers to fulfill their tax-payment duties. Leadership and governance are the theories that were applied in this study. Governance as a set of social and political processes involving the government and society in a variety of areas pertaining to societal interests and government engagement in these interests. A qualitative approach was taken in this study. After doing observations, the researcher conducted interviews and provided documentation to back up her findings. The researcher collected five informants—three main informants and two support informants—by using purposive sampling to identify the informants. According to the study's findings, the village government plays a crucial role in helping those who are less aware of the value of taxpayers in Penengahan District by educating the public about paying taxes, offering advice, and simultaneously assessing tax receipts.
Implementasi Teknologi Blockchain Dalam Reformasi Sistem Akuntansi Perpajakan: Peluang Dan Tantangan Di Indonesia Tomy, Chairian; Shara, Yuni
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1310

Abstract

Perkembangan teknologi digital telah mendorong kebutuhan reformasi dalam sistem akuntansi perpajakan, khususnya dalam aspek transparansi, efisiensi, dan keandalan data. Teknologi blockchain hadir sebagai inovasi yang menawarkan solusi terhadap berbagai kelemahan sistem perpajakan konvensional, seperti manipulasi data, keterlambatan pelaporan, dan kurangnya integritas informasi. Penelitian ini bertujuan untuk mengeksplorasi potensi implementasi teknologi blockchain dalam sistem akuntansi perpajakan di Indonesia, dengan menyoroti peluang dan tantangan yang mungkin dihadapi. Metode yang digunakan adalah studi kualitatif dengan pendekatan literatur dan analisis deskriptif. Hasil penelitian menunjukkan bahwa blockchain memiliki potensi besar dalam menciptakan sistem perpajakan yang lebih transparan, real-time, dan terotomatisasi. Namun, tantangan utama terletak pada aspek regulasi, kesiapan infrastruktur, serta pemahaman pemangku kepentingan terhadap teknologi tersebut. Penelitian ini merekomendasikan pengembangan kebijakan adaptif dan edukasi berkelanjutan sebagai langkah awal menuju integrasi blockchain dalam reformasi perpajakan nasional.
BIMTEK DASAR DIGITAL MARKETING: MEDIA SOSIAL, FINTECH DAN SEARCH ENGINE OPTIMIZATION PADA BADAN USAHA MILIK DESA (BUMDES) DI KABUPATEN LAMPUNG SELATAN Supriyanto, Supriyanto; Anum, Adelina; Sari, Deviana; Tomy, Chairian; Apriyanto, Sigit
Devotion: Journal Corner of Community Service Vol. 3 No. 4 (2025): May
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/devotion.v3i4.527

Abstract

Transformasi digital memberikan peluang strategis bagi Badan Usaha Milik Desa (BUMDes) untuk meningkatkan daya saing melalui pemanfaatan pemasaran berbasis internet. Namun demikian, masih banyak BUMDes yang belum paham akan pentingnya Search Engine Optimization (SEO) sebagai strategi kunci untuk meningkatkan visibilitas digital, khususnya melalui Google Maps dan Google My Business. Bimtek ini bertujuan untuk mengkaji penerapan dasar-dasar SEO sebagai strategi pemasaran online bagi BUMDes, khususnya di Kabupaten Lampung Selatan. Platihan dilakukan melalui pendekatan kontekstual dan didukung oleh data lapangan dalam kegiatan bimbingan teknis (Bimtek) yang melibatkan 22 desa dan 88 UMKM/BUMDes. Output dari bimbingan teknis memberikan respon yang baik terkait pemahaman SEO dapat ditingkatkan melalui Forum Group Discussion (FGD), di mana 75% peserta memahami pentingnya Google My Business pasca-Bimtek, meskipun 25% masih terkendala belum mengenal fitur dalam media sosial dan akses jaringan. Bimtek ini menegaskan pentingnya pelatihan berkelanjutan dan dukungan infrastruktur digital dalam penguatan strategi pemasaran online BUMDes.
Co-Authors Amartiwi, Yasinta Anum, Adelina Deviana Sari Fachrur Rozi Fakhrur Rozi, Fakhrur Nofitasari, Susi Putri, Risa Haruman Rosadi, Rama Rosidah Rosidah shara, yuni Sigit Apriyanto Sopyan, Ence Supriyanto Supriyanto