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The Effect of NPWP Ownership Obligations, Tax Audits and Tax Collection on Tax Revenue Lutfi, Raden Ai; Septanta, Rananda; Ramdhani, Chaeru Syahru; Latif, Adi Sofyana
Journal of Social Science Vol. 4 No. 4 (2023): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v4i4.652

Abstract

Stand up comedy Indonesia is a talent search event held by Kompas TV. This type of verbal humor is more dominant than nonverbal. The language used in humor is different from the language used in serious communication. This study aims to analyze the humorous discourse in stand up comedy "Beni Siregar" on youtube. This research is a research with a qualitative descriptive approach, and discourse analysis method. The theory used is Wilson's theory of humor in (Emy 2015) which is the theory of liberation, conflict and misalignment. The data of this study is a recording of the stand up comedy "Beni Siregar" on youtube. The results showed that the conflict that views humor as a contradiction, misalignment in the speech of the stand up comedy "Beni Siregar" on YouTube media is true. The liberation of seeing humor in an emotional light is not found. The stand up comedy "Beni Siregar" is an entertaining comedy.
Budidaya Tanaman Buah Jambu Demi Masyarakat yang Lebih Baik Septanta, Rananda; Nurhasan, Yunus; Hidayat, Raden Ai Lutfi; Ramdhani, Chaeru Syahru
Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i2.757

Abstract

Red guava leaves are a type of medicinal plant that has many health benefits, including treating diarrhea in young children, reducing bad cholesterol (LDL) levels, preventing cancer, healthy skin, treating hair loss, treating gum disease, and a natural cure for diabetes. . The purpose of this community service is to provide information on how to increase the potential of natural resources located in Pamulang, which is an area that has quite high potential in the guava plant business in general, but currently it has not been utilized optimally by the local community at this time. Most of the guava plants that are produced are immediately sold individually without knowing the harvest that is consumed. This is due to a lack of innovation from the local community. Therefore, guava cultivation is one way that can be done by harvesting quite small or large areas of land that can be put to good use, maintain nutritional value, and increase economic value. With this cultivation empowerment, it is hoped that it can help improve the economy of the Pamulang community and take advantage of the harvest of guava plants for social welfare which is more durable to give rise to various innovations in guava processing itself in a sustainable manner.
Pengaruh Pemahaman Peraturan Pajak, Tarif Pajak, Lingkungan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Nurhasan, Yunus; Arslan, Rijal; Ramdhani, Chaeru Syahru; Septanta, Rananda
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i1.1810

Abstract

The rapid growth of online shopping in Indonesia has created significant potential for tax revenue, prompting the government to strengthen the regulation of taxation in E-Commerce transactions. However, efforts to optimize state revenue face several challenges, including taxpayers’ limited understanding of tax regulations, perceptions of tax rates, environmental influences, and varying levels of taxpayer awareness. This study aims to analyze the effect of these factors on taxpayer compliance among individual taxpayers engaged in online shopping activities. This quantitative research employed a survey method and was conducted at the Primary Tax Office (KPP Pratama) Tangerang. A total of 200 individual taxpayers were selected using simple random sampling. Data were collected through the distribution of Likert-scale closed-ended questionnaires and processed using SPSS 25. Multiple linear regression analysis was performed to examine both simultaneous and partial influences of the variables. The findings indicate that Understanding of Tax Regulations, Tax Rates, Environment, and Taxpayer Awareness simultaneously affect Taxpayer Compliance. However, partial testing reveals that only Understanding of Tax Regulations and Taxpayer Awareness have a significant positive effect on Taxpayer Compliance. These results highlight the importance of improving taxpayer knowledge and awareness to enhance compliance in the growing E-Commerce sector.