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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Lauwingbara, Elsa
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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DETERMINANTS OF RESTAURANT TAXPAYER COMPLIANCE: AN EMPIRICAL STUDY IN ATAMBUA CITY INVOLVING SOCIAL CAPITAL, AWARENESS, AND TAX KNOWLEDGE Lauwingbara, Elsa; Paramitalaksmi, Ratri
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3020

Abstract

Introduction: Compliance in paying taxes is an obligation that must be carried out. This study aims to analyze the effect of social capital, tax awareness, and tax knowledge on restaurant taxpayer compliance in Atambua City. Methods: By applying a quantitative approach and using multiple linear regression analysis, this study seeks to identify the extent to which these variables contribute to taxpayer compliance. Respondents used were 68 restaurant taxpayers in Atambua City. Sampling was done through cluster random sampling. The effect of independent variables on taxpayer compliance is evaluated using multiple linear regression analysis. Results: The results showed that social capital and tax knowledge had a significant effect on taxpayer compliance, while tax awareness had no significant effect. The findings indicate the importance of strengthening social networks and increasing tax literacy to improve restaurant taxpayer compliance in Atambua City. The local government of Atambua City is advised to increase education and socialization in order to support local tax compliance, especially for restaurant taxpayers.  Keywords: Social Capital, Tax Awareness, Tax Knowledge, Restaurant Taxes
Development of Kedung Aren Tourism Village to strengthen Hepisang Branding and connect MSMEs to Global Tourism : Pengabdian Lauwingbara, Elsa; Agrensia Rambu Danga Atta Kay; Putra , Arbertus Jesnawan; Depi, Candra; Utomo, Rochmad Bayu; Beleya, Prashanth; Jing, Gan Wai
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4200

Abstract

The International Community Service Program in Air Kedung Aren Tourism Village was implemented to strengthen the branding of Hepisang local products and improve the connectivity of MSMEs with the tourism sector. Kedung Aren Village has great potential for water tourism and banana farming, but this has not been optimally utilized as the village's identity or as a supporting factor for tourism destinations. This activity aims to improve digital marketing capabilities, refine branding strategies, and expand the reach of product and destination promotion to the international level. The methods of service included training in digital content creation, assistance in social media management, workshops on technology-based tourism management, field surveys, and the preparation of promotional materials for domestic and international publication. The results of the activity showed an increase in the community's skills in content production, strengthening Hepisang's marketing through social media, and increasing the visibility of Kedung Aren Water Tourism Village through publications on various digital platforms. This program also opened up opportunities for international networking through promotion to communities in Malaysia and Singapore. Overall, this KKN activity succeeded in encouraging the integration of MSMEs with tourism, strengthening the village's identity, and expanding Kedung Aren's competitive potential at the national and international levels.
Co-Authors Agrensia Rambu Danga Atta Kay Depi, Candra Jing, Gan Wai Paramitalaksmi, Ratri Prashanth Beleya, Prashanth Putra , Arbertus Jesnawan Rochmad Bayu Utomo