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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Educoretax JPM MOCCI : Jurnal Pengabdian Masyarakat Ekonomi, Sosial Sains dan Sosial Humaniora, Koperasi, dan Kewirausahaan
Delia, Delia
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Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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The influence of awareness, knowledge, and environmental culture on MSME tax compliance with tax administration modernization and tax incentives as moderating variables Delia, Delia; Rachmat, Radhi Abdul Halim
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1633

Abstract

This study aims to analyze the effect of Taxpayer Awareness, Tax Knowledge, and Environmental Culture on the Tax Compliance of MSMEs in Bandung City, with Tax Administration Modernization and Tax Incentives as moderating variables. This quantitative research used a survey method involving individual MSME taxpayers registered at the Pratama Tax Service Office in Bandung. The data analysis employed multiple linear regression and Moderated Regression Analysis (MRA), processed using SPSS 25. The results revealed that Awareness, Tax Knowledge, and Environmental Culture significantly influence MSME Tax Compliance. However, the moderating variables—Tax Administration Modernization and Tax Incentives—did not strengthen those relationships. These findings highlight that internal and social factors are more dominant in shaping tax compliance behavior, while technological modernization and fiscal incentives are yet to be effective drivers. This research contributes to the formulation of more targeted tax policies for MSMEs in Indonesia.
MENJAGA KESEHATAN REPRODUKSI DAN PEMENUHAN NUTRISI YANG ADEKUAT BAGI ANAK REMAJA Ligita, Titan; Arisanti Yulanda, Nita; Rahmawati, Nadia; Winarianti, Winarianti; Raudhatul Jannah, Siti; Delia, Delia
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 9 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i9.3452-3458

Abstract

Kesehatan reproduksi dan pemenuhan nutrisi bagi remaja sangat penting untuk mendukung proses pertumbuhan dan perkembangan. Namun remaja dapat kurang memperhatikan kesehatan reproduksinya akibat pengetahuan terbatas mengenai kesehatan reproduksi dan bagaimana merawatnya melalui kebersihan diri dan nutrisi yang cukup. Untuk itu pemberian edukasi melalui kegiatan pengabdian kepada masyarakat yang tepat bagi remaja dapat mencegah remaja mengalami masalah yang terkait sistem reproduksinya. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan informasi kepada remaja di sekolah dan mengidentifikasi pengetahuan siswa sekolah dasar sebelum dan setelah diberikan edukasi mengenai kesehatan reproduksi. Sekolah Islam Muhammad Al Fatih Pontianak dipilih menjadi mitra di dalam kegiatan ini karena kebutuhan yang disampaikan oleh sekolah mengenai perawatan sistem reproduksi. Kegiatan ini melibatkan tidak hanya siswa sekolah dasar antara usia 10 hingga 12 tahun yang berjumlah 40 orang, tetapi juga guru pendamping. Hasil dari kegiatan ini adalah terdapatnya perbedaan tingkat pengetahuan pada anak sekolah terkait sistem reproduksi dan pemenuhan nutrisi saat sebelum dan sesudah pemberian edukasi.
Peran Mahasiswa Dalam Edukasi Pajak Kendaraan Bermotor Melalui Program KKN di Kabupaten Sukabumi Abdullah, Sodiki; Nuraeni, Erni; Nisa Putri, Dhitya Auliya; Silpiana, Devi; Delia, Delia; Tazkia, Meutia; Sofiani, Venita
JPM MOCCI : Jurnal Pengabdian Masyarakat Ekonomi, Sosial Sains dan Sosial Humaniora, Koperasi, dan Kewirausahaan Vol. 3 No. 2 (2025): (September)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/jpmmocci.v3i2.395

Abstract

KKN is a form of student engagement aimed at contributing to society while providing experiential learning opportunities. This KKN program, conducted in Sukabumi Regency, focused on educating high school students as prospective first-time taxpayers about Motor Vehicle Tax (PKB). The implementation methods included direct socialization, hands-on practice using the Sapawarga application for digital PKB payments, and education on the role of Jasa Raharja in road user protection. The results indicated a significant improvement in participants’ understanding of PKB’s function as a source of regional revenue (PAD), the proper tax payment procedures, and the importance of timely tax compliance. Furthermore, practical training on the Sapawarga application effectively enhanced participants’ digital literacy and reduced technological barriers. This program also emphasized the importance of synergy between universities, government agencies (SAMSAT), and the community in fostering a healthy tax ecosystem. Overall, this KKN successfully instilled early tax awareness, supported the digital transformation of public services, and encouraged the formation of a tax-conscious, technologically literate young generation that actively contributes to regional development.
Co-Authors Abdullah, Sodiki Nisa Putri, Dhitya Auliya Nuraeni, Erni Radhi Abdul Halim Rachmat Rahmawati, Nadia Raudhatul Jannah, Siti Silpiana, Devi Tazkia, Meutia Venita Sofiani Winarianti, Winarianti Yulanda, Nita Arisanti