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All Journal Jurnal Kewirausahaan dan Inovasi Jurnal Ekonomi Islam, Akuntansi, dan Manajemen
Sarma, Dimas Titan Putra
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Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Factors That Do Not Influence Public Non-Compliance in Paying Motor Vehicle Taxes Susena , Karona Cahya; Sarma, Dimas Titan Putra; Hidayah , Nenden Restu; Wijaya , Ermy
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i3.247

Abstract

Motor vehicle tax (PKB) is an important source of regional income in supporting development and public services. However, public non-compliance in paying motor vehicle taxes is still a major problem in various regions in Indonesia. This article aims to identify factors that influence people's non-compliance in paying PKB, by referring to several case examples on the internet and various previous studies. The factors that will be discussed include economic, social, cultural aspects, as well as weaknesses in the existing tax administration system. In addition, an analysis of spelling and writing errors in the references used will be carried out to provide a clearer understanding of the errors that often occur in writing articles related to motor vehicle tax.
Pemberdayaan UMKM Desa melalui Inovasi Produk dan Digitalisasi Pemasaran Sarma, Dimas Titan Putra; Purnama , Sindi Ade; Andini , Puja; Nata , Fandwi; Sapitri , Wulan; Alvionah , Tia; Effendi , Yanto; Gayatri, Ida Ayu Made Er Meytha; Soleh, Ahmad
Jurnal Kewirausahaan & Inovasi Vol. 3 No. 1 (2025): Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jkwi.v3i1.848

Abstract

The Community Service Program (KKN) is part of student community service, one of which is through village economic empowerment. [Village Name] Village, as the location of KKN, has quite large economic potential through Micro, Small, and Medium Enterprises (MSMEs) activities, especially in the processed food and craft sectors. However, MSMEs in this village still face various obstacles such as lack of product innovation, limited packaging, and suboptimal digital marketing.  The purpose of this activity is to help village communities, especially MSMEs, to develop product innovation and utilize digital technology as a marketing medium. Activities are carried out through observation, participatory training, and direct assistance to MSMEs. The results of the program show an increase in the ability to develop products and packaging, as well as the courage to utilize social media as a means of promotion. It is hoped that this activity can continue to be developed by the village government and become the first step towards community economic independence.  
Co-Authors Ahmad Soleh Alvionah , Tia Andini , Puja Effendi , Yanto Gayatri, Ida Ayu Made Er Meytha Hidayah , Nenden Restu Karona Cahya Susena, Karona Cahya Nata , Fandwi Purnama , Sindi Ade Sapitri , Wulan Wijaya , Ermy