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Tax Collection Reform: Challenges And Solutions For Improving Taxpayer Compliance Susena , Karona Cahya; Damarsiwi , Eska Prima Monique; Putriani, Ririn
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.v1i2.250

Abstract

Tax is an obligation that must be fulfilled by individuals or legal entities to the state without direct compensation, which is used for the benefit of the state for the welfare of the people. To manage taxes, a tax law system is needed that regulates the relationship between the government as collector and the people as tax payers. In Indonesia, tax collection faces various problems, such as weak regulations, lack of socialization, low tax awareness and knowledge, and economic problems. Apart from that, incomplete databases and suboptimal law enforcement are also challenges. The solution to overcome this problem is through tax reform which includes: improving tax regulations, increasing outreach to increase knowledge and awareness of taxpayers, evaluating policies, providing a more complete and secure database, and more firm and consistent law enforcement. In addition, tax collection must be carried out fairly, based on law, without disrupting the economy, efficiently and with a simple system.
Peran Mahasiswa KKN Dan Masyarakat Dalam Membangun Semangat Gotong Royong Di Perumahan Pematang Indah RT 18 Falentino, Feby; Hidayat, Rahmat; Cahya, Andika; Afrijal, Gustian; Putriani, Ririn; Kresnawati, Kresnawati; Suwarni, Suwarni; Soleh, Ahmad
Jurnal Gotong Royong Vol 2 No 2 (2025): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v2i2.9155

Abstract

The mutual cooperation program in RT 18 RW 02 in Pematang Indah Housing has been successfully implemented by students of the Community Service Program (KKN). Despite facing several obstacles, good collaboration between students and the community has made it possible to achieve positive result. This mutual cooperation activity includes enviromental cleanliness, overcoming garbage problems, clogged, gutters, and creating awareness of the importance of cleanliness. In addition to providing physical inpacts, this program also forms a familly relationship between students and resident of Pemaang Indah housing. Active community involvementt is key to achieving the success of this program. This mutual cooperation program is a learning event for studentsin developing social and leadership skills. It is hoped that the success of this program can be an inspiring example for the next KKN activities and continue to provide positif contributions to society and the environment.