Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal EkoPreneur Ecos-Preneurs: Alahyan Jurnal Pengabdian Masyarakat Multidisiplin
Sela Apriani
Unknown Affiliation
Economics, Econometrics & Finance Nursing Public Health Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Kualitas Pelayanan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi : Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Serpong Tahun 2019-2023 Sela Apriani; Lely Suryani
EkoPreneur Vol. 6 No. 2 (2025): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to provide empirical evidence on the effect of servicequality and tax sanctions on individual taxpayer compliance, which plays a criticalrole in supporting the sustainability of a country’s taxation system and ensuring theoptimization of state revenue. The research was conducted on individual taxpayersregistered at the Serpong Primary Tax Service Office (KPP Pratama Serpong)using a probability sampling method, with a total of 100 taxpayers selected as thesample, all of whom are required to report their annual tax returns. This studyapplies a quantitative approach with multiple linear regression analysis as the maintechnique to evaluate the relationship between service quality and tax sanctions asindependent variables, and taxpayer compliance as the dependent variable. Datacollection was carried out through questionnaires distributed directly torespondents, allowing researchers to obtain accurate information about theirperceptions, attitudes, and behaviors regarding tax obligations. The results of theanalysis reveal that service quality and tax sanctions both significantly influencetaxpayer compliance. Specifically, better service quality, demonstrated byresponsive, reliable, and professional tax officers, encourages taxpayers to complywith tax regulations, as it builds trust and reduces administrative difficulties. At thesame time, effective tax sanctions serve as a strong deterrent againstnoncompliance, motivating taxpayers to fulfill their obligations consistently and ontime. These findings highlight the importance of balancing high-quality taxservices with strict enforcement mechanisms, providing valuable insights for taxauthorities and policymakers to strengthen strategies that enhance taxpayercompliance and ultimately contribute to maximizing state revenue throughimproved efficiency in the tax collection system. Keywords: taxpayer compliance, service quality, and tax sanctions
Peran Akademisi Dalam Peningkatan dan Penguatan Kesadaran Hukum Masyarakat Dalam Pencegahan Karhutla di Desa Sungai Tonang Muhammad Zulhidayat; Amri Saputra; Esra Cornelius Pangaribuan; Naswa Indriyani; Faiz Habibie Chandra; Fauziah Azura; Hani Alifah; Rindu Melani; Sela Apriani; Tiara Puspita Sari; Wa Ode Nurdiani Musfirah
Alahyan Jurnal Pengabdian Masyarakat Multidisiplin Vol. 3 No. 2 (2025): Nopember
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/ecos-preneurs.v3i2.410

Abstract

This research reveals how the role of academics can help the community in Sungai Tonang Village, Kampar Utara District, Kampar Regency, become more legally aware of how to prevent forest and land fires (karhutla). In this case, academics successfully conveyed the message of forest and land fire preventuin through a community service method that combines legal education, socialization, and local cultural approaches such as the Balimau Kasai tradition and the art of calempong baoguong music. The method used in this case in through intial data collection and direct soxialization with community leaders and village officials to addres the low legal literacy and environmental the law better, pay more attention to the environment, and have more environmental monotioring groups working to prevent forest fire. A synergistic collaboration model between academics, government, and society is used to adderss challenges such as limited funding, reduced trust in formal law, and limited outreach for socialization. In short, the success of sustainable forest and land fire prevention in Sungai Tonang Village, in addition to increasing socio-economic resilience and environmental conservation, depends on cross-sectoral cooperation and the utilization of cultural approaches.
Co-Authors Amri Saputra Esra Cornelius Pangaribuan Faiz Habibie Chandra Fauziah Azura Hani Alifah lely Suryani Muhammad Zulhidayat Naswa Indriyani Rindu Melani Tiara Puspita sari Wa Ode Nurdiani Musfirah