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All Journal Takuana: Jurnal Pendidikan, Sains, dan Humaniora Akuntabel: Jurnal Ilmiah Akuntansi
Ida Ayu Nursanty
Universitas Mataram
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Sanksi Pajak, Razia Lapangan, Sosialisasi Perpajakan, Samsat Keliling, Serta Pemberlakuan Program Pelayanan E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Mataram Baiq Ugi Ediasari; Ida Ayu Nursanty; M. Wahyullah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 5 No. 3 (2026): Vol. 5 No. 3 Februari 2026
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to determine the effect of tax sanctions, field inspections, tax socialization, mobile Samsat services, and the implementation of the E-Samsat service program on the compliance of motor vehicle taxpayers in Mataram City. Taxpayer compliance is one of the key factors in supporting the optimization of regional tax revenue. This research used a quantitative method with a descriptive approach. Data were collected through a questionnaire distributed to 100 motor vehicle taxpayer respondents. The analysis technique used was multiple linear regression with the assistance of SPSS version 26. The results showed that partially, tax sanctions, field inspections, and the E-Samsat program had a positive and significant effect on taxpayer compliance. Meanwhile, tax socialization and mobile Samsat services had no significant effect on taxpayer compliance. Simultaneously, all five independent variables have a significant effect on taxpayer compliance, as evidenced by the F-statistic value of 14.13, which is greater than the F-table value of 2.31, with a significance level of 0.000 (<0.05). The Adjusted R Square value of 0.429 indicates that the five independent variables explain 42.9% of the variation in taxpayer compliance, while the rest is explained by other variables outside the research model.
Pemberdayaan UMKM Telur Asin melalui Pendampingan KKN untuk Higienitas Produksi dan Pengemasan Desa Selat Narmada Lombok Ida Ayu Nursanty; I Gst Gede Narung; M Wahyullah; Surahman Hidayat; Rosyia Wardani; Lalu Takdir Jumaidi
Takuana: Jurnal Pendidikan, Sains, dan Humaniora Vol. 5 No. 1 (2026): Takuana (April-June)
Publisher : MAN 4 Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56113/takuana.v5i1.472

Abstract

This community service activity aimed to improve production hygiene and product packaging of salted egg MSMEs in Selat Village, Narmada, West Lombok. The partners initially faced several problems, including simple production processes, suboptimal hygiene practices, and less attractive packaging. The program was implemented through a participatory KKN approach consisting of observation, production mentoring, packaging training, and evaluation. The results demonstrated improvements across key performance indicators. In terms of production hygiene, partners began to consistently implement egg washing, raw material selection, and the use of cleaner production tools. In terms of efficiency, the production process became more structured and systematic compared to the initial condition. In terms of packaging, partners adopted more attractive and standardized packaging, including better product arrangement and labeling practices. Overall, these changes indicate an increase in MSME capacity in managing production and packaging processes. As a result, the products became more organized, market-ready, and competitive. This activity contributed to strengthening MSME capacity and supporting local economic development based on village potential.
Co-Authors Baiq Ugi Ediasari I Gst Gede Narung Lalu Takdir Jumaidi M Wahyullah M. Wahyullah Rosyia Wardani Surahman Hidayat