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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM)
Afgani, Rizky Rivaldi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Other

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INCREASING TAX AWARENESS TO SUPPORT THE SUSTAINABILITY OF TOURISM BUSINESSES Yoningsih, Kharisma Azmi; Orientani, Rezki; Hutami, Novita Uki; Khairun, Khairunnisa; Afgani, Rizky Rivaldi
Gandhi: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2025)
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/g-jpm.v2i1.12554

Abstract

This study aims to enhance the understanding and awareness of taxation among tourism business actors through a descriptive qualitative approach based on community service activities involving resource persons from KPP Pratama Sumedang as well as related business actors and communities. Data were collected through documentation and participatory observation, then analyzed thematically to identify factors influencing tax compliance and their implications for the sustainability of tourism businesses. The results indicate that a comprehensive understanding of the benefits of taxation such as public infrastructure development, government subsidies, and business empowerment programs can improve the cooperative attitude of business actors in fulfilling their tax obligations. The main challenges identified are the low level of tax literacy and technical difficulties in tax reporting, which require a more intensive and continuous educational approach. Increased tax awareness is expected to strengthen tax contributions to state revenue, thereby supporting the development of higher-quality tourism infrastructure and the sustainability of businesses in this sector. This study recommends synergy between the government, educational institutions, and tourism communities to organize tax training tailored to the needs of business actors, in order to create an inclusive and sustainable tourism ecosystem.
Analysis The Motivation Of Makam Pangeran Jayakarta Visitors As A Religious Tourism Site In Jakarta Afgani, Rizky Rivaldi; Ngarbingan, Hubertina Karolina
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.8011

Abstract

In recent years, religious tourism has experienced significant growth in various regions of Indonesia. Tourists nowadays not only seeking spiritual experiences but also looking to dive into the historical aspects of the locations they visit. This study aims to analyze the potential of religious tourism at the Makam Pangeran Jayakarta, and understand the internal and external motivations as well as the experiences visiting the Makam Pangeran Jayakarta from visitors perspective. This research employs a qualitative approach, using a descriptive design. Data collection methods include observation, interviews, and documentation. Data analysis uses the SWOT model for the tourism sector developed by Yoeti. This research is expected to provide insights and information to public about the existence of religious tourism destination in the future.
Co-Authors Hutami, Novita Uki Khairun, Khairunnisa Ngarbingan, Hubertina Karolina Orientani, Rezki Yoningsih, Kharisma Azmi