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All Journal Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service
MQ. BABA, Amiruddin Islami
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IMPACT OF TAX AWARENESS, AUTHORITY SERVICES, AND SANCTIONS ON ENTERPRISE COMPLIANCE Pradisa, Riska; MQ. BABA, Amiruddin Islami
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 4 (2025): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i4.7510

Abstract

Studi ini bertujuan untuk mengkaji pengaruh kesadaran pajak, pelayanan otoritas pajak, dan sanksi pajak terhadap kepatuhan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan data survei dari 50 responden UMKM. Kriteria sampel dalam studi ini terdiri dari para pelaku UMKM di Ciputat, Tangerang Selatan, sebanyak 50 responden. Kuesioner terdiri dari suatu pertanyaan terbuka dan penyataan tertutup yang diukur menggunakan skala Likert. Penelitian ini menerapkan metode analisis regresi linier berganda untuk menguji pengaruh antara variabel independen dan dependen. Kualitas data diuji menggunakan uji validitas dan reliabilitas, hasilnya menunjukkan bahwa seluruh item yang menyusun variabel dalam data telah valid dan reliabel. Hasil analisis dengan metode regresi linier berganda menunjukkan bahwa kesadaran, pajak, pelayanan otoritas, dan sanksi sangat penting untuk meningkatkan kepatuhan pajak. Studi ini menghasilkan rekomendasi bahwa otoritas pajak dapat meningkatkan edukasi wajib pajak, meningkatkan kualitas pelayanan, dan secara konsisten menegakkan sanksi pajak untuk memperkuat kepatuhan di kalangan UMKM.
Edukasi Hukum tentang Bahaya Penyebaran Hoaks dan Dampak Kerugian pada UMKM MQ. Baba, Amiruddin Islami; Bondi, Adi Papa Jefrianto; Wardhani, Anabella Alya; Saleh, Ahmad; Murdiman, Aditya; Alijana, Erma Hari
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 12 (2026): Maret 2026
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19650743

Abstract

The Community Service Program (PKM) activity entitled “Legal Education on the Dangers of Hoax Dissemination and Its Economic Impact on MSMEs” aims to enhance public understanding and legal awareness, particularly among Micro, Small, and Medium Enterprises (MSMEs), in using social media wisely and responsibly by addressing the main issue of low digital literacy and limited understanding of the legal consequences of spreading hoaxes, which can result in social and economic losses, including decreased consumer trust in MSMEs. The program was implemented through stages of data collection, training, mentoring, and evaluation, with educational materials focusing on the understanding of hoaxes, their forms of dissemination, legal implications, and the economic losses they may cause, while mentoring ensured participants could apply this knowledge in their daily lives. The results indicate an improvement in public awareness of the dangers of hoaxes, increased ability to verify information, and stronger legal awareness in the use of social media, as well as the development of critical and responsible attitudes in sharing information; despite challenges related to varying levels of participant understanding, the program overall had a positive impact on enhancing digital literacy, legal awareness, and the sustainability of MSME businesses.
Edukasi Hukum tentang Bahaya Penyebaran Hoaks dan Dampak Kerugian pada UMKM MQ. Baba, Amiruddin Islami; Bondi, Adi Papa Jefrianto; Wardhani, Anabella Alya; Saleh, Ahmad; Murdiman, Aditya; Alijana, Erma Hari
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 12 (2026): Maret 2026
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19650743

Abstract

The Community Service Program (PKM) activity entitled “Legal Education on the Dangers of Hoax Dissemination and Its Economic Impact on MSMEs” aims to enhance public understanding and legal awareness, particularly among Micro, Small, and Medium Enterprises (MSMEs), in using social media wisely and responsibly by addressing the main issue of low digital literacy and limited understanding of the legal consequences of spreading hoaxes, which can result in social and economic losses, including decreased consumer trust in MSMEs. The program was implemented through stages of data collection, training, mentoring, and evaluation, with educational materials focusing on the understanding of hoaxes, their forms of dissemination, legal implications, and the economic losses they may cause, while mentoring ensured participants could apply this knowledge in their daily lives. The results indicate an improvement in public awareness of the dangers of hoaxes, increased ability to verify information, and stronger legal awareness in the use of social media, as well as the development of critical and responsible attitudes in sharing information; despite challenges related to varying levels of participant understanding, the program overall had a positive impact on enhancing digital literacy, legal awareness, and the sustainability of MSME businesses.
Co-Authors Ahmad Saleh Alijana, Erma Hari Bondi, Adi Papa Jefrianto Murdiman, Aditya Pradisa, Riska Wardhani, Anabella Alya