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All Journal Jurnal Abdimas Kartika Wijayakusuma ManBiz: Journal of Management and Business
Paramita, Bujangga Ayu Chitra
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Religion Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Kesadaran Pajak dan Persepsi Mahasiswa terhadap Minat Berlangganan Spotify setelah Pengenaan PPN Digital Paramita, Bujangga Ayu Chitra; Diatmika, I Nyoman Gede Arya
ManBiz: Journal of Management and Business Vol. 4 No. 3 (2025): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

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Abstract

This study aims to examine the influence of tax awareness and student perceptions on the interest in subscribing to Spotify following the implementation of Digital VAT in the South Denpasar region, based on the Theory of Planned Behavior. This quantitative research utilized a purposive sampling method to collect data from 120 active students through online questionnaires, which were subsequently analyzed using multiple linear regression. The results indicate that, partially, tax awareness has a positive and significant effect on subscription interest, suggesting that an understanding of tax functions strengthens students' intention to continue using official services. Similarly, student perceptions of Digital VAT have a positive and significant influence, showing that a favorable view of policy fairness and transparency helps maintain user loyalty. Simultaneously, both tax awareness and student perceptions significantly influence the variation in Spotify subscription interest. This study concludes that adequate tax literacy and positive perceptions of government policy are key factors in maintaining consumer interest within the digital service ecosystem among academics.
Optimalisasi Sistem Input dan Digitalisasi Data Keuangan untuk Meningkatkan Efisiensi Administrasi Pajak di MDS Consulting Paramita, Bujangga Ayu Chitra; Nuraga, I Ketut
Jurnal Abdimas Kartika Wijayakusuma Vol 7 No 1 (2026): Jurnal Abdimas Kartika Wijayakusuma (in Progress)
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v7i1.1044

Abstract

Kegiatan pengabdian masyarakat ini dilaksanakan di MDS Consulting dengan tujuan meningkatkan efisiensi dan akurasi administrasi pajak melalui optimalisasi sistem input serta digitalisasi data keuangan. Latar belakang kegiatan ini adalah masih ditemukannya berbagai kesalahan input (human error) akibat proses manual dalam pengelolaan dokumen klien seperti rekening koran, faktur, piutang, dan PEB (Pemberitahuan Ekspor Barang). Metode pengabdian dilakukan melalui observasi partisipatif, analisis alur kerja, serta implementasi sistem berbasis Microsoft Excel dengan fitur validasi data, conditional formatting, formula otomatis, dan rekapitulasi menggunakan PivotTable. Selain itu, dokumen fisik juga didigitalisasi untuk memudahkan pengarsipan. Hasil kegiatan menunjukkan adanya penurunan tingkat kesalahan input dan peningkatan efisiensi kerja staf, di mana rata-rata waktu pengolahan data berkurang signifikan. Implementasi ini juga memberikan manfaat pembelajaran praktis bagi mahasiswa PKL dalam memahami aplikasi teori akuntansi dan perpajakan. Dengan demikian, optimalisasi sistem input dan digitalisasi data keuangan mampu mendukung peningkatan integritas laporan pajak serta memperkuat kualitas layanan konsultan pajak.
Co-Authors I Nyoman Gede Arya Diatmika Nuraga, Ketut