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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Agrensia Rambu Danga Atta Kay
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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The Influence of The Level of Trust, The Level of Awareness and Understanding of Tax Regulations on the Compliance of MSMEs Taxpayers in Waingapu City, NTT Agrensia Rambu Danga Atta Kay; Azfa Mutiara Ahmad Pabulo
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 11 No. 1 (2025): Mei 2025
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v11i1.14464

Abstract

MSME taxpayer compliance is an effort to increase tax revenue. The purpose of the study is to analyze the relationship between MSME taxpayer compliance in Waingapu City on three main factors, namely the level of trust, level of awareness, and understanding of tax regulations. The research is based on attribution theory, which identifies the causes of individual behavior from internal or external factors. The research focuses on highlighting internal factors in shaping MSME taxpayer compliance. A quantitative approach was applied to a population of all MSME taxpayers in Waingapu City. Purposive sampling was the method used, and 97 respondents fulfilled the requirements as a sample. The research utilized primary data from distributing questionnaires to respondents and analyzed using multiple linear regression then processed with SPSS 25. The results revealed that the level of trust has no significant effect on MSME taxpayer compliance, as evidenced by the t-test value > 0.05. Conversely, the level of awareness and understanding of tax regulations has a significant effect, as evidenced by the t-test value < 0.05. So it is concluded that the level of awareness and understanding of tax regulations play a crucial role in influencing the level of compliance of MSME taxpayers.
Development of Kedung Aren Tourism Village to strengthen Hepisang Branding and connect MSMEs to Global Tourism : Pengabdian Lauwingbara, Elsa; Agrensia Rambu Danga Atta Kay; Putra , Arbertus Jesnawan; Depi, Candra; Utomo, Rochmad Bayu; Beleya, Prashanth; Jing, Gan Wai
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4200

Abstract

The International Community Service Program in Air Kedung Aren Tourism Village was implemented to strengthen the branding of Hepisang local products and improve the connectivity of MSMEs with the tourism sector. Kedung Aren Village has great potential for water tourism and banana farming, but this has not been optimally utilized as the village's identity or as a supporting factor for tourism destinations. This activity aims to improve digital marketing capabilities, refine branding strategies, and expand the reach of product and destination promotion to the international level. The methods of service included training in digital content creation, assistance in social media management, workshops on technology-based tourism management, field surveys, and the preparation of promotional materials for domestic and international publication. The results of the activity showed an increase in the community's skills in content production, strengthening Hepisang's marketing through social media, and increasing the visibility of Kedung Aren Water Tourism Village through publications on various digital platforms. This program also opened up opportunities for international networking through promotion to communities in Malaysia and Singapore. Overall, this KKN activity succeeded in encouraging the integration of MSMEs with tourism, strengthening the village's identity, and expanding Kedung Aren's competitive potential at the national and international levels.
Co-Authors Azfa Mutiara Ahmad Pabulo Depi, Candra Jing, Gan Wai Lauwingbara, Elsa Prashanth Beleya, Prashanth Putra , Arbertus Jesnawan Rochmad Bayu Utomo