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All Journal Bima Abdi: Jurnal Pengabdian Masyarakat JUKESHUM: Jurnal Pengabdian Masyarakat
Choirunnisa, Salsa
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Humanities Education Health Professions Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Strategy to Improve Restaurant Taxpayer Discipline Through Issuing Warning Letters: Strategi Meningkatkan Kedisiplinan Wajib Pajak Restoran Melalui Pemberian Surat Teguran Choirunnisa, Salsa; Imaningsih, Niniek; Fadil, Cholid
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Edisi Juli 2025
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v5i2.1382

Abstract

The strategy of directly delivering warning letters to restaurant taxpayers has proven effective in improving taxpayer discipline in Surabaya. This is reflected in the 50.11% increase in Restaurant Tax (PBJT) realization. Direct interaction between tax officers and taxpayers also provides education on the importance of tax payments and their benefits for regional development. Challenges faced, such as taxpayer resistance and restaurant closures, can be addressed through a proper approach and flexible delivery schedules. This study concludes that delivering warning letters is a strategic step to encourage tax compliance, ultimately contributing to an increase in Regional Original Revenue (PAD). Future recommendations include enhancing tax awareness programs and developing technology-based methods for delivering warning letters to improve efficiency.
Pemberdayaan Pelaku UMKM melalui Workshop Pemanfaatan Media Sosial, QRIS, dan E-Commerce di Kelurahan Tambaksari Kota Surabaya Damanda, Sherya; Citalada, Muhammad Bhirawa Dwi Atma; Rafly, Muhammad Ken; Choirunnisa, Salsa; Wahyuni, Riska
Bima Abdi: Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2025): Bima Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Bima Berilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53299/bajpm.v5i3.2414

Abstract

Kegiatan ini bertujuan untuk memberdayakan pelaku UMKM di Kelurahan Tambaksari, khususnya warga RW 06, melalui metode workshop yang difokuskan pada pemanfaatan media sosial, QRIS, dan e-commerce. Permasalahan yang diangkat adalah masih kurang terbukanya warga terhadap literasi digital dalam pengembangan usaha. Pelaksanaan workshop dibagi menjadi tiga sesi, masing-masing membahas strategi promosi menggunakan media sosial, transaksi digital melalui QRIS, serta peluang afiliasi di platform e-commerce. Hasil menunjukkan bahwa peserta mulai memahami pentingnya branding dan promosi melalui media sosial, serta menunjukkan minat tinggi terhadap sistem pembayaran QRIS karena dinilai praktis. Selain itu, peserta juga cukup antusias dengan peluang afiliasi di Shopee dan TikTok karena dapat dijalankan tanpa modal besar. Simpulan dari kegiatan ini adalah pendekatan workshop yang sederhana namun aplikatif mampu meningkatkan pemahaman pelaku UMKM terhadap teknologi digital sebagai sarana pendukung usaha.
Co-Authors Cholid Fadil Citalada, Muhammad Bhirawa Dwi Atma Damanda, Sherya Imaningsih, Niniek Rafly, Muhammad Ken RISKA WAHYUNI