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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat Educoretax
Rahmawati, Eko
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The effect of taxation knowledge, fairness and leadership style on tax compliance with organizational culture as a moderating variable on MSME corporate taxpayers in Bandung City Rahmawati, Eko; Silviana, Silviana
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1608

Abstract

Tax is a social contract between citizens and the government, both parties are expected to uphold their mutual responsibilities. Citizens are expected to pay their taxes, and the government is supposed to use the tax proceeds for the welfare and benefit of the citizens. In reality, no one likes to pay taxes, therefore it is necessary to study the factors that can make people obedient to taxes. Taxpayer compliance behavior is not only influenced by economic factors but also non-economic factors such as tax knowledge, the perception of tax fairness, leadership style, and organizational culture. This study aims to analyze the influence of Tax Knowledge, Fairness Principles, and Leadership Style on Tax Compliance of corporate MSME taxpayers in Bandung and to examine the role of Organizational Culture as a moderating variable. The study uses a quantitative approach with primary data sources collected through a survey method. The sample consists of 163 respondents, selected using purposive sampling, who represent corporate MSME taxpayers in Bandung. Data analysis was performed using multiple linear regression and moderation regression analysis (MRA) using SPSS Statistic 26. The results showed that Tax Knowledge has a significant and positive effect on Tax Compliance, the Fairness Principle has a significant effect, Leadership Style has a significant positive effect on tax compliance, Organizational Culture weakens the influence of tax knowledge on tax compliance, but strengthens the influence of the Principle of Fairness on tax compliance. However Organizational Culture is unable to moderate the influence of Leadership Style on Tax Compliance.
Meningkatkan Kepatuhan Pajak UMKM melalui Pelatihan Pengisian SPT Tahunan Sari, Diana; Kusumah, R Wedi Rusmawan; Rachman, Andry Arifian; Rachmawati, Rima; Rahmawati, Eko
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 17, No 3 (2026): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v17i3.26987

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan untuk mengatasi permasalahan rendahnya pemahaman pelaku UMKM Binaan Sekolah Perempuan Kalapa Indung dalam tata cara pengisian SPT Tahunan dan pengelolaan administrasi perpajakan, yang berkontribusi pada kepatuhan wajib pajak yang belum optimal. Tujuan utama pengabdian adalah meningkatkan kapasitas pengetahuan dan keterampilan pelaku UMKM dalam pengisian Formulir SPT Tahunan 1770 secara tepat dan akurat serta menguatkan kemampuan administrasi keuangan usaha yang relevan dengan kewajiban perpajakan. Metode kegiatan dilakukan melalui training/pelatihan terkait barang dan jasa UMKM, serta konsultasi/pendampingan mediasi secara langsung dengan pendekatan kolaboratif, dilengkapi dengan evaluasi melalui pre-test dan post-test untuk mengukur tingkat pemahaman peserta. Hasil pengabdian menunjukkan peningkatan pemahaman peserta, di mana sebelum pelatihan hanya 40 % peserta yang mampu mengisi Formulir 1770 secara sempurna, namun setelah pelatihan terlihat kenaikan kemampuan dalam pengisian formulir dan pengelolaan pembukuan usaha sederhana. Luaran kegiatan berupa panduan pengisian SPT Tahunan, format pembukuan sederhana, rencana kerja administrasi serta perubahan perilaku kepatuhan perpajakan di kalangan UMKM mitra, yang menjadi indikator keberhasilan program pengabdian ini. Abstrak ini menggambarkan bahwa pengabdian memberikan manfaat nyata bagi peningkatan kapasitas pelaku UMKM dalam aspek administrasi perpajakan dan manajemen usaha.
Co-Authors Diana Sari Kusumah, R Wedi Rusmawan Rachman, Andry Arifian Rima Rachmawati Silviana Silviana