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ANALISIS PENGELOLAAN PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA BINJAI Putri, Diva Aulia; Junawan, Junawan; Adiman, Sumardi
JURNAL PERPAJAKAN Vol 6 No 1 (2024): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v6i1.4952

Abstract

This research aims to find out how regional taxes are managed, targets and realization of regional taxes and how effective regional taxes are in increas-ing local revenue in the Binjai city government. The method used in this research is quantitative descriptive. The data collection technique is through primary data, namely data obtained directly from data sources where the research was carried out at BPKPAD Binjai City and secondary data, namely data ob-tained through literature study. The results of the research show that the regional tax realization results obtained each year are not in accordance with the specified targets, resulting in a decline. with an average of 64.6%. Based on the effectiveness level, the results of the target percentage and realization of regional taxes are still below 100% with an average of 64.6% with the Ineffective (TE) criteria. It is hoped that BPKPAD will be able to manage regional taxes and explore the potential of Binjai City so that regional tax revenues can exceed the specified targets and can increase Orig-inal Regional Income.
Community-Based Participatory Action Research Methodology To Improve Financial Literacy And Financial Inclusion Of Women Entrepreuner Koesoemasari, Dian S. P.; Lestari, Sri; Harsuti, Harsuti; Surveyandini, Mayla; Putri, Diva Aulia; Juliantika, Mutiara Naomi; Putri, Juvita Ananda
Eduvest - Journal of Universal Studies Vol. 4 No. 10 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i10.39010

Abstract

Financial literacy and financial inclusion are indispensable for business actors, especially women entrepreneurs. Financial literacy is financial knowledge related to the ability to manage finances, such as making budgets, interest rate knowledge, investments, savings, and so on. Meanwhile, financial inclusion is the availability of access to financial institutions, financial products and services. Until now, there is still a gap in knowledge and financial inclusion among business actors, especially women entrepreneurs, towards financial technology. If business actors have good financial literacy and financial inclusion, they can take advantage of financial technology services for the sustainability of their business. The target group for this community service is a women's business group that is a member of the Banyumas micro small and small entrepreneurs association (ASPIKMAS) in Cilongok District. There were 30 counseling participants. Counseling is carried out face-to-face. The result of this activity is that women entrepreneurs are more familiar with financial technology services and can choose the right services needed to ensure the sustainability of their business.