Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Sinergi Akademisi dan Masyarakat Taxation and Public Finance
Hayuningtyas, Hayuningtyas
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Assessing the Effect of Tax Policy Changes on Compliance in Payment and Reporting by Small Enterprises: A Study at the South Bekasi Tax Office Loen, Mishelei; Hayuningtyas, Hayuningtyas; Agustiningtyas, Indie
Taxation and Public Finance Vol. 2 No. 2 (2025): JUNE 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v2i2.408

Abstract

This study analyzes the impact of changes in MSME tax rates and tax sanctions on taxpayer compliance in terms of payment and reporting. Using a quantitative descriptive approach, data were collected through questionnaires with a purposive sampling method, involving 92 Micro, Small, and Medium Enterprises (MSMEs) in Bekasi City. Data analysis employed simple and multiple linear regression techniques. The results show that MSMEs tax rates have a positive and significant effect on taxpayer compliance, with a coefficient of determination of 0.434. Tax sanctions also positively and significantly influence compliance. Moreover, both tax rates and sanctions have a combined positive and significant impact on fulfilling tax obligations. This indicates that changes in tax policy can directly affect the compliance behavior of small businesses. Partial and joint effects demonstrate that both elements are important in shaping tax behavior. The study suggests that tax authorities should implement fair, transparent policies, supported by effective communication and education. Simplifying procedures and offering support can foster greater voluntary compliance, ultimately strengthening the relationship between MSMEs and the tax office. These findings underline the need for a balanced approach that integrates enforcement with facilitation to enhance tax compliance among small enterprises.
EDUKASI KOMPOSTING DI KELURAHAN JATIWARINGIN SEBAGAI BENTUK KESADARAN LINGKUNGAN Eka, Galuh; Wildan, Ahmad; Fujanto, Andreanus; Herbayu, Tatag; Damayanti, Esti; Hayuningtyas, Hayuningtyas; Wihasnanto, Hery; Irawati, Ike; Rachmarwi, Wiwik
SIKAMA : Sinergi Akademisi dan Masyarakat Vol 3 No 1 (2025): Jurnal SIKAMA
Publisher : Lembaga Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61488/sikama.v3i1.223

Abstract

Program Komposting di Kelurahan Jatiwaringin ini diinisiasi oleh Mahasiswa Kuliah Kerja Nyata (KKN) dari Universitas Krisnadwipayana (UKRIS) dengan tujuan untuk mengurangi volume sampah organik yang dihasilkan dan mengedukasi masyarakat tentang manfaat kompos. Melalui pendekatan partisipatif, program ini melibatkan penduduk lokal dalam proses pembuatan kompos dari sampah rumah tangga. Kegiatan ini tidak hanya mencakup pelatihan teknis tentang komposting, tetapi juga kampanye edukasi lingkungan untuk meningkatkan kesadaran tentang pentingnya pengelolaan sampah yang berkelanjutan. Hasil dari program ini menunjukkan peningkatan pengetahuan masyarakat mengenai komposting, penurunan jumlah sampah yang dibuang ke TPA, serta penggunaan kompos sebagai pupuk organik di kebun dan tanaman rumah tangga. Program ini berharap dapat menjadi model untuk inisiatif pengelolaan sampah berbasis komunitas di area lain, mendukung upaya pembangunan berkelanjutan dan kemandirian lingkungan di Kelurahan Jatiwaringin.
Co-Authors Agustiningtyas, Indie Ahmad Wildan, Ahmad Eka, Galuh Esti Damayanti Fujanto, Andreanus Herbayu, Tatag Irawati, Ike Loen, Mishelei Wihasnanto, Hery Wiwik Rachmarwi