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All Journal DE'RECHTSSTAAT Jurnal Pengabdian Kepada Masyarakat
Gunawan, Muhammad Rizky
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Pelatihan Pembuatan Sabun Limbah Minyak Jelantah Proses Saponifikasi Pemberdayaan Masyarakat Pesisir Hamparan Perak Medan Belawan Nyimas Yanqoritha; Al Muhyi, Ade; Rahmadia, Nirma; Siska, Siska; Gunawan, Muhammad Rizky
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2025): November 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v5i2.4068

Abstract

Used cooking oil waste is often disposed of incorrectly, contributing to water and soil pollution and health risks if not managed properly. Training on making soap from used cooking oil in coastal communities, emphasizing environmental sustainability and economic empowerment. Participants gain practical skills, which lead to business opportunities. This activity was carried out on October 23, 2024, targeting housewives from Fisherman's Village, Hamparan Perak, Medan Belawan. Understanding indicators are evaluated using the questionnaire instrument. This output follows the target, namely obtaining a product that is made simply, at low cost, and affordable. The results of monitoring the increase in public understanding from the pre-test questionnaire and post-test showed that the participants strongly agreed (SA1) 75%, while the post-test strongly agreed (SA2) 85%, agreed (A2) 15%, that the theme of the activity was by the participants' needs. This shows that the choice of activity theme is appropriate and in line with the needs of the Hamparan Perak fishing village community, namely to manage used cooking oil kitchen waste into soap products that are useful and economical, as well as protecting the surrounding environmental resources, namely water and land, the community also contributes to sustainable practices and environmental health.
Optimizing the Use of E-Filing to Improve Tax Payment Compliance Gunawan, Muhammad Rizky; Aal Lukmanul Hakim; Mulyadi
DE'RECHTSSTAAT Vol. 12 No. 1 (2026): JURNAL HUKUM DE' RECHTSSTAAT
Publisher : Fakultas Hukum Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jhd.v12i1.18716

Abstract

In the Indonesian tax system, self-assessment grants taxpayers full authority to calculate, pay, and report their tax obligations independently. However, in practice, the level of taxpayer compliance remains a challenge faced by the Directorate General of Taxes. This study aims to analyze and develop an optimization model for e-Filing as an effort to improve taxpayer compliance in paying taxes based on the self-assessment system. The research method used is a juridical empirical approach with a statutory regulatory approach. Data analysis was conducted descriptively and analytically to gain an in-depth understanding of the effectiveness of e-Filing and the obstacles faced in its implementation. The results show that although e-Filing simplifies the tax administration process, several obstacles remain, such as varying levels of digital literacy among taxpayers, limited information technology infrastructure, and the need for increased socialization by the tax authorities. The optimization model proposed in this study includes improving taxpayer education, improving the e-Filing technology system, and strengthening regulations related to administrative sanctions for non-compliance. The conclusion of this study is that e-Filing optimization plays a significant role in improving tax payments based on the self-assessment system, but requires synergy between the government, taxpayers, and adequate infrastructure support.
Co-Authors Aal Lukmanul Hakim Al Muhyi, Ade MULYADI Nirma Rahmadia Nyimas Yanqoritha Siska Siska