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All Journal Jurnal Pengabdian Masyarakat (ABDIRA) Journal of Innovative and Creativity
Nuhfendi Nuhfendi
Universitas Tangerang Raya
Aerospace Engineering Computer Science & IT Education Languange, Linguistic, Communication & Media Mathematics Nursing Social Sciences Other

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Optimalisasi Kebijakan Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak Dan Penerimaan Negara Di Indonesia Hariri Hariri; Nuhfendi Nuhfendi; Caesar Rismanto; Aries Sundoro
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.5685

Abstract

Kebijakan pajak memiliki peran krusial dalam mendukung penerimaan negara dan stabilitas ekonomi. Namun, tantangan dalam kepatuhan wajib pajak masih menjadi isu utama yang harus diatasi oleh pemerintah Indonesia. Artikel ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kepatuhan wajib pajak dan efektivitas kebijakan perpajakan yang diterapkan di Indonesia. Dengan pendekatan kualitatif berbasis studi literatur, penelitian ini menyoroti berbagai strategi optimalisasi kebijakan pajak guna meningkatkan kepatuhan masyarakat dan penerimaan negara. Hasil kajian menunjukkan bahwa penguatan kebijakan perpajakan yang menekankan simplifikasi regulasi, peningkatan kualitas pelayanan, serta pemanfaatan teknologi digital secara terintegrasi berimplikasi positif terhadap peningkatan kepatuhan wajib pajak dan optimalisasi penerimaan negara.
Transformasi Follower to Leader pada Generasi Muda Bidang Bisnis dan Marketing Febri Sari Siahaan; Amanda Sona Priscillia; Lesna Purnawan; Ayi Krisnha W.A.N; Ulfah Ulfah; Nuhfendi Nuhfendi; Caesar Rismanto; Dedianto Turnip; Rachman Hakim; Dadang Abdullah
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 3 (2026): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i3.1982

Abstract

This community service program was motivated by the low leadership mindset and leadership skills among young people in business and marketing, who tend to remain passive followers. The objective of this program was to enhance participants’ understanding, skills, and leadership attitudes through the from follower to leader approach. The methods applied included community education, science and technology diffusion, experiential learning-based training, mediation, and mentoring implemented through socialization, simulation, and follow-up assistance. The results showed a 37.6% increase in participants’ understanding based on pre-test and post-test scores, along with behavioral changes toward being more proactive, confident, and capable of making decisions. In addition, communication and teamwork skills improved significantly. This program demonstrates that experiential learning is effective in developing youth leadership. Therefore, this model is important to be further developed to enhance competitiveness in business and marketing.
Co-Authors Amanda Sona Priscillia Aries Sundoro Ayi Krisnha W.A.N Caesar Rismanto Dadang Abdullah Dedianto Turnip Hariri Hariri Lesna Purnawan Rachman Hakim Ulfah Ulfah