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Influence Of Inflation, Exchange Rate And Number Of Taxable Businesses On The Receipt Of Value Addition Tax (Study At The Regional Office Of DJPB Bengkulu Province) Susena , Karona Cahya; Hamid, Darwan; Hidayah , Nenden Restu
Journal of Business Management Vol. 1 No. 2 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbusman.v1i2.249

Abstract

Value Added Tax is a tax imposed on the consumption of goods and services within the customs area. The contribution of Value Added Tax is considered important for state income because it is the second largest contributor to this type of tax. Value Added Tax is directly related to people's behavior in consuming goods and services which is closely related to the macroeconomic conditions of a country, therefore this research uses macro-economic variables in the form of inflation and the rupiah exchange rate. Apart from that, internal roles to maximize Value Added Tax revenues also need to be considered, such as the number of Taxable Entrepreneurs who have the obligation to collect, deposit and report Value Added Tax payable. Data on inflation, rupiah exchange rate and number of Taxable Entrepreneurs used are secondary data from 2010-2014. This type of research uses explanatory research using a quantitative approach method. Based on the independent variables in the form of inflation data, the rupiah exchange rate and the number of Taxable Entrepreneurs, while the dependent variable uses Value Added Tax revenues, the analysis technique used is multiple linear regression analysis. Based on the t and F hypothesis tests, the independent variable has a partial and simultaneous influence on the dependent variable. Based on the Adjusted R Square value, it shows that the dependent variable can be explained by 51.3% by the independent variable.
Pengelolaan Sampah Berbasis Jiwa Gotong Royong Munawaroh, Siti; Hamid, Darwan; Harun, Galian Ramdani; Susanti, Reza Septi; Nugraha, Muhammad Adi; Handayani, Sri; Suwarni, Suwarni; Wahyudi, Yusuf
Jurnal Dehasen Mengabdi Vol 4 No 2 (2025): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v4i2.9122

Abstract

Waste is a crucial issue faced by various regions, especially in densely populated areas. One potential approach to addressing this problem is through a mutual cooperation-based waste management model. This community service aims to study the effectiveness of waste management by involving active community participation in the spirit of togetherness and collective responsibility. The methods used include literature studies, field observations, and interviews with residents and environmental administrators. The results of community service show that the mutual cooperation approach not only increases environmental awareness, but also strengthens social relations and reduces the volume of waste disposed of at the landfill. The success of the program is highly dependent on local leadership, ongoing education, and regulatory support from the local government. Therefore, this model is worthy of being a strategic alternative in community-based waste management. The main factor that plays an important role in creating a clean, waste-free environment is community participation in managing waste. One form of community participation in waste management is mutual cooperation. Poor waste management can have a negative impact on the health, environment, socio-economics and culture of the community. Community service activities aim to increase the knowledge and understanding of village communities in managing community-based waste. The community service method used is counseling with material on the waste bank waste management model, principles and values ​​of mutual cooperation in rural areas and empowerment of rural communities. The results of the community service show that the community in Pematang Gubernur Village,Muara Bangka hulu District, Bengkulu City understands the waste bank waste management model, principles and values ​​of mutual cooperation in rural areas and empowerment of rural communities and is able to implement community-based waste management methods so that a clean and comfortable environment is created.