Claim Missing Document
Check
Articles

Found 4 Documents
Search

Peran Kolaborasi Kanwil DJP Jatim I dan Forum Tax Center Surabaya dalam Meningkatkan Kepatuhan Pajak UMKM melalui Business Development Service (BDS) Yoga Adi Prayogi; Adhityawati Kusumawardhani; Rifda Fitrianty; Ratna Anggraini Aripratiwi; Norbertus Purnomolastu; Dian Anita Nuswantara
Jurnal Pengabdian Masyarakat Waradin Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v5i2.612

Abstract

The Regional Office of DJP East Java I and the Surabaya Tax Center Forum are working together to run the Business Development Services (BDS) program. The goal is to get micro, small, and medium enterprises (MSMEs) to pay their taxes more accurately and help them do better in business. The program involved 21 MSMEs selected based on their possession of a Taxpayer Identification Number (NPWP) and Business Identification Number (NIB). The implementation methods included tax education, digital marketing training, and business financing solutions using a participatory approach, lectures, discussions, and interactive simulations. Evaluation was conducted through questionnaires to assess participants’ understanding of the materials presented and the program’s impact on their business capabilities. The results showed a 35% increase in participants’ understanding scores, with the majority of respondents indicating that the program was relevant and beneficial. This program also successfully increased tax awareness, digital marketing skills, and understanding of inclusive financing access. These results show that other areas can use the same collaborative and locally tailored method to help small and medium-sized businesses change their economies.
The Meaning of Tax Fairness for Individual Taxpayers: A Qualitative Study on the Factors Shaping Compliance Yoga Adi Prayogi; Ruchan Sanusi
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 4 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i4.597

Abstract

Tax fairness has become a central concern in improving individual taxpayer compliance in Indonesia, particularly amid increasingly complex regulations and declining public trust in fiscal institutions. This study stems from the urgent need to understand how individual taxpayers interpret the notion of tax fairness and how these interpretations shape their willingness to comply. The primary objective is to explore the underlying dimensions of tax fairness procedural, distributive, and interactional and to explain how these dimensions relate to the development of voluntary compliance. Employing an interpretive qualitative approach, this research relies on in-depth interviews with 15 individual taxpayers located in Jakarta, Yogyakarta, and Medan, selected through purposive sampling. The data were examined using Interpretative Phenomenological Analysis (IPA) to uncover recurring themes and the subjective experiences shared by participants. Findings reveal that perceptions of procedural and interactional fairness exert the strongest influence on compliance behavior, while distributive fairness is often viewed negatively due to perceived inequality in public benefit allocation and the complexity of tax rules. Trust in government and social morality emerge as critical mediators linking fairness perceptions to voluntary compliance. The study contributes theoretically by integrating Equity Theory, Tax Morale Theory, and the Slippery Slope Framework within the Indonesian cultural context, emphasizing that tax fairness forms the moral foundation of voluntary compliance. Practical implications highlight the need for equitable public services, stronger fiscal transparency, and value-based tax education. Future research is encouraged to adopt mixed-methods designs to provide deeper quantitative insights into the relationship between fairness, trust, and tax compliance across diverse social settings.
Faith-Based Climate Advocacy and Moral Responsibility: A Cross-Religious Analysis of Community Mobilization for Environmental Justice Yulianti Prihatiningrum; Meiske Claudia; Yoga Adi Prayogi; Ismat Valiyev
Green Philosophy: International Journal of Religious Education and Philosophy Vol. 2 No. 3 (2025): July : Green Philosophy: International Journal of Religious Education and Philo
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greenphilosophy.v2i3.263

Abstract

This study explores the integration of indigenous spiritual knowledge into modern environmental ethics, focusing on the role of traditional ecological wisdom, spiritual cosmology, and stewardship practices in promoting sustainability. Indigenous worldviews often emphasize the interconnectedness between humans, the spirit world, and nature, viewing these relationships as sacred and reciprocal. This paper highlights the philosophical contributions of indigenous environmental ethics, which contrast with Western anthropocentric frameworks, offering a more holistic, spiritual, and culturally embedded perspective on ecological stewardship. Through a qualitative comparative approach, the study examines indigenous practices such as those found in the Anishinaabe philosophy of mino-mnaamodzawin and the Sarnaism faith of the Oraon community, demonstrating how spiritual connections to nature foster a deep sense of responsibility and environmental ethics. Additionally, the study discusses the challenges of integrating indigenous spiritual principles into Western academic and policy frameworks, including issues of cultural appropriation and the preservation of traditional knowledge. The research further explores potential strategies for collaboration, emphasizing community-driven approaches that respect and incorporate indigenous knowledge into global environmental governance. This integration can lead to more inclusive and sustainable environmental practices that honor both ecological balance and cultural heritage. The findings suggest that indigenous spiritual knowledge offers essential insights into creating a more sustainable and ethical approach to environmental challenges, providing a model for future policy development and global ecological strategies.
Optimalisasi Brand Identity dan Pemasaran Digital untuk Meningkatkan Omzet UMKM di Kampung Kue Rungkut Lor Surabaya Yoga Adi Prayogi; Rangsang Purnama; Febryan Prima Saputra; Dian Suci Lestari; Adinda Putri Ayunda; Reva Wahyuning Tyas
Journal of Community Service and Engagement Vol 1 No 2 (2026): February: Servitia: Journal of Community Service and Engagement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/63cjpk08

Abstract

Kampung Kue Rungkut Lor, located in Kali Rungkut Village, Surabaya, is a center for micro, small, and medium enterprises (MSMEs) that produce a variety of traditional East Javanese cakes. Despite its great economic potential, most businesses in this village face challenges in terms of management, financial management, and the use of digital technology for product marketing. The Thematic Community Service Program (KKN) conducted by students from Bhayangkara University Surabaya aims to provide practical training in business management, basic financial literacy, and the application of digital marketing to enhance the brand identity and market reach of Kampung Kue's SMEs. This program involves various training sessions such as “Buku Kecil Cuan” (Small Book of Profit) for financial literacy and “Foto Cuan & Storytelling Visual” (Profit Photos & Visual Storytelling) to improve branding and digital content creation skills. In addition, digital marketing assistance focused on optimizing the use of marketplaces and social media aims to increase sales turnover. Evaluation was carried out by measuring the increase in participants' knowledge through pre-tests and post-tests as well as measuring turnover results before and after program implementation. The results of the activity show an increase in the community's understanding of financial management and digital marketing, which has led to an increase in MSME sales turnover. This program is expected to become a model that can be replicated in other villages with similar potential.