Pelaksanaan PkM ini sangat penting dan masyarakat butuhkan, dalam hal pendampingan pelaporan SPT orang pribadi serta penyuluhan mengenai dasar perpajakan yang diperlukan. Terkait kewajiaban NPWP yang mereka telah miliki maupun peluang pajak yang akan terhutang atau harus mereka perhatikan saat mereka mendapatkan penghasilan dari hasil usahanya yang baru (wiraswata/pedagang). PkM ini melibatkan masyarakat yang tinggal di daerah kesiman khususnya warga Banjar Kesuma Jati kesiman, sekaligus menjadi tempat pelaksanaan kegiatan. Namun, kegiatan ini juga terbuka untuk warga lain yang ingin mengikuti kegiatan PkM ini. Tidak hanya itu, tim pelaksanaan PkM yang terdiri dari 2 (dua) Dosen Sekolah Vokasi dan 1 (satu) Dosen Fakultas Ekonomi dan Bisnis Universitas Warmadewa juga dibantu oleh ibu-ibu anggota PKK Banjar Kesuma Jati dalam menghimpun masyarakat mengikuti pelatihan. Tujuan pelaksanaan PkM ini adalah membantu mitra dalam menuntaskan permasalahan yang dihadapi dalam melakukan administrasi perpajakan dengan benar, serta menanamkan pentingnya penyusunan laporan keuangan terkait usaha yang dijalankan.
Mobile commerce provides an overview of the development of electronic commerce. The rapid growth of the mobile phone population has accompanied the emergence and development of wireless technology which has made mobile commerce an important part of existing business strategies. The purposes of this study are to treasure the empirical evidence on the factors that influence the interest of mobile commerce users as input for e-commerce providers and users as well as to describe the reflection of the development and needs conditions of the business world, especially in the mobile commerce sector. This study uses primary data collected using a questionnaire, as a data collection method. Data collection method was a survey method through a questionnaire. study belongs to a qualitative research with Multiple Linear Regression Analysis technique. The results showed that the users of mobile commerce have been increasing in number. Besides that, the perceived usefulness, perceived ease of use, perceived cost, perceived social influence, perceived trust, perceived privacy, and perceived security had an impact on the user’s interests in using the mobile commerce.
This study examines the effect of lowering tax rates and online services on taxpayer compliance and tests the ability to understand taxation and religiosity as moderating variables. The number of samples analyzed was 83 Micro, Small, and Medium Enterprises (MSMEs) which became partners of the Denpasar City Cooperative and UMKM Office. Determination of the sample in this study using probability sampling with simple random sampling method. The analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that the reduction in tax rates and online services has a positive effect on taxpayer compliance. Understanding taxation and religiosity strengthens the reduction in tax rates on taxpayer compliance. However, understanding taxation and religiosity do not moderate the effect of online services on taxpayer compliance.
Keywords: Reduction In Tax Rates; Online Services; Obedience; Understanding; Religiosity.
This research aims to understand the role of local wisdom in mediating the relationship between community empowerment and sustainable tourism development. The study was conducted in Bongkasa Tourism Village, using a sample of 100 participants selected through stratified random sampling. The research employed the Partial Least Squares (PLS) approach with a Structural Equation Modeling (SEM) equation model. The findings of this study indicate that local wisdom has a positive influence on sustainable tourism development. Community empowerment also has a positive influence on sustainable tourism development. Furthermore, the local wisdom of the community mediates the relationship between community empowerment and sustainable tourism development. The results of this research can serve as a reference for understanding and making decisions regarding the enhancement of the uniqueness of tourism villages in Bali and Indonesia as a whole.
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