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All Journal GERVASI: Jurnal Pengabdian kepada Masyarakat JASF (Journal of Accounting and Strategic Finance)
Supriyati Supriyati
Universitas Hayam Wuruk Perbanas Surabaya
Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Tax Avoidance, Tax Incentives and Tax Compliance During the Covid-19 Pandemic: Individual Knowledge Perspectives Supriyati Supriyati; Indah Hapsari
Journal of Accounting and Strategic Finance Vol 4 No 2 (2021): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i2.174

Abstract

The COVID-19 pandemic that occurred in early 2020 caused a decrease in the turnover or income of individual taxpayers. Tax avoidance and tax incentives are considered a strategy by taxpayers to reduce tax payments and manage their funds, especially during this pandemic. The condition of the Taxpayer certainly affects the fulfillment of his tax obligations. On the other hand, taxpayer compliance will have an impact on state revenues. Individual taxpayer perspectives on aspects of accounting and taxation knowledge are important to realize the level of taxpayer compliance. This study also relates the efforts of tax avoidance and government tax incentives as mediating variables. The sample data obtained were 131 individual entrepreneur taxpayers who took advantage of tax incentives in Surabaya and its surroundings. The regression test results showed that accounting and taxation knowledge affect tax avoidance efforts, tax incentives, and taxpayer compliance. The results of the Sobel test show that tax avoidance and tax incentives can mediate the impact of accounting and taxation knowledge on taxpayer compliance. The test results of control variables (gender, education, training, length of business, number of employees, business turnover) showed no effect on taxpayer compliance.
Penguatan Kompetensi Kewirausahaan Guru Sekolah Menengah Kejuruan Melalui Pembelajaran Berbasis Outcome Supriyati Supriyati; Cholis Setiawan; Citra Laksmi Ritmaya; Heri Supriyanto; Diyah Pujiati
GERVASI: Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 2 (2023): GERVASI: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM IKIP PGRI Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31571/gervasi.v7i2.4906

Abstract

Tujuan kegiatan pengabdian ini adalah meningkatkan pengetahuan guru-guru mata pelajaran pendidikan kreatif dan kewirausahaan (PKK) tentang pengembangan kewirausahaan dan penyusunan ide bisnis. Ide bisnis yang diwujudkan disampaikan pada awal semester dan dinilai sebagai proses pembelajaran. Ide bisnis menjadi output dalam pembelajaran, sedangkan minat dan sikap menjadi wirausaha menjadi outcome pembelajaran. Hal ini selaras dengan tujuan sekolah menciptakan lulusan wirausaha mandiri nantinya, walaupun saat ini belum tercapai. Kegiatan pengabdian yang dilakukan berupa pelatihan dan evaluasi pelatihan. Pelatihan dihadiri oleh 60 orang yang terdiri dari kepala sekolah dan guru mata pelajaran Pendidikan Kewirausahaan SMK se-Pantai Utara Kabupaten Gresik.  Hasil evaluasi melalui penyebaran kuesioner kepada peserta menunjukkan adanya semangat dan motivasi meningkatkan pengetahuan kewirausahaan, pengembangan ide bisnis, dan peluang kolaborasi bersama siswa. Hasil pelatihan tersebut diimplementasikan bersama siswa didiknya. Output kegiatan berupa ide bisnis yang didominasi bidang tata boga, teknik dan disain sistem, serta agrobisnis. Outcome kegiatan adalah motivasi kuat peserta pelatihan untuk menyusun proposal bisnis bersama siswa yang dituangkan dalam proposal bisnis siswa di awal semester pada mata pelajaran pendidikan kewirausahaan.
Co-Authors Cholis Setiawan Citra Laksmi Ritmaya Diyah Pujiati Heri Supriyanto Indah Hapsari