The Impact of Tax Audit Intensity and Probability of Fraud Detection on Tax Evasion: The Moderating Role of Tax Officials' Service
(Ahmad Bukhori Muslim, Dian Sulistyorini wulandari, Ita Sari)
DOI : 10.62504/jsi936
- Volume: 1,
Issue: 3,
Sitasi : 0 16-Oct-2024
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| Last.31-Jul-2025
Abstrak:
This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.
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2024 |
PENDIDIKAN DAN LINGKUNGAN SOSIAL
(Banatul Khoiriah, Irpan Siregar Irpan Siregar, Dwi Puspita Sari Dwi Puspita Sari, Irvandy Anugrah Nasution Irvandy Anugrah Nasution)
DOI : 10.70821/zj.v1i1.10
- Volume: 1,
Issue: 1,
Sitasi : 15 11-Sep-2024
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| Last.14-Jul-2025
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Pendidikan adalah proses yang berhubungan erat dengan transmisi pengetahuan, sikap, kepercayaan, keterampilan, dan aspek-aspek kelakuan lainnya kepada generasi muda. Dalam konteks ini, pendidikan mengajar dan membentuk pola-pola kelakuan manusia sesuai dengan harapan masyarakat. Penelitian ini bertujuan untuk menganalisis peran pendidikan dalam membentuk kelakuan sosial individu melalui interaksi di lingkungan keluarga, sekolah, dan masyarakat. Metode penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan library research, dimana data dikumpulkan dari berbagai literatur yang relevan. Penelitian ini menemukan bahwa dalam masyarakat primitif, pendidikan formal tidak ada dan setiap anak belajar dari lingkungan sosialnya tanpa adanya guru tertentu yang bertanggung jawab atas kelakuannya. Namun, dalam masyarakat yang lebih maju, pendidikan formal di sekolah menjadi lembaga sosial yang penting dalam proses sosialisasi individu agar menjadi anggota masyarakat yang diharapkan. Pendidikan formal di sekolah memiliki peran besar dalam membentuk kepribadian individu, dimana hampir seluruh kelakuan individu dipengaruhi oleh orang lain. Selain itu, penelitian ini juga menyoroti pentingnya lingkungan pendidikan yang mencakup lingkungan keluarga, sekolah, dan masyarakat dalam memberikan pengaruh terhadap perkembangan anak baik secara sadar maupun tidak sadar.
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2024 |
Pelatihan Pengolahan Pupuk Organik Cair Dari Limbah Sayur di Desa Ngampel Wetan Kabupaten Kendal
(Dimas Rizqi Fajar, Anggun Niken Prasasti, Fadhila Aulia Nur Afiqoh, Iklima Nur Respati, Betty Fitria Nita Sari, Irman Said Prastyo)
DOI : 10.62951/dinsos.v1i3.524
- Volume: 1,
Issue: 3,
Sitasi : 0 03-Sep-2024
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| Last.06-Aug-2025
Abstrak:
Training on processing liquid organic fertilizer from vegetable waste in Ngampel Wetan Village, Kendal, was conducted to increase community awareness and skills in utilizing household waste, especially vegetable waste, as a basic ingredient for making liquid organic fertilizer. This activity was motivated by the community's dependence on inorganic fertilizers in agriculture, so the potential of liquid organic fertilizer can be applied to farmers in Ngampel Wetan Village. With this training, the community is expected to be able to reduce dependence on chemical fertilizers by switching to organic fertilizers that are safer and more economical. The method used in processing vegetable waste as liquid organic fertilizer, observation, theory, product targets, implementation, and evaluation aims to solve problems in Ngampel Wetan Village, Ngampel District, Kendal Regency. It is hoped that with this training, the community of Ngampel Wetan Village can utilize vegetable waste into liquid organic fertilizer and utilize it in agricultural activities so that liquid organic fertilizer can overcome the problems of waste and limited fertilizer.
Pelatihan pengolahan pupuk organik cair dari limbah sayur di Desa Ngampel Wetan, Kendal, dilakukan guna meningkatkan kesadaran dan keterampilan masyarakat dalam memanfaatkan limbah rumah tangga, khususnya limbah sayur, sebagai bahan dasar pembuatan pupuk organik cair. Kegiatan ini dilater belakangi oleh ketergantungan masyarakat terhadap penggunaan pupuk anorganik dalam bidang pertanian, maka potensi pupuk organik cair dapat diaplikasikan ke para petani di Desa Ngampel Wetan. Pelatihan pupuk organik cair kepada masyarakat diharapkan bisa mengurangi ketergantungan pada pupuk kimia dengan beralih ke pupuk organik yang lebih aman dan ekonomis. Metode yang digunakan pengolahan limbah sayur sebagai pupuk organik cair yaitu observasi lapangan, teori, sasaran produk, pelaksanaan, dan evaluasi bertujuan untuk memberikan solusi atas permasalahan di Desa Ngampel Wetan Kecamatan Ngampel Kabupaten Kendal. Diharapkan, dengan adanya pelatihan ini, masyarakat Desa Ngampel Wetan dapat memanfaatkan limbah sayuran menjadi pupuk organik cair dan memanfaatkannya dalam kegiatan pertanian, sehingga pupuk organic cair dapat mengatasi permasalahan sampah dan keterbatasan pupuk
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2024 |
Bersama Membangun Gapura Desa: Gotong Royong Mewujudkan Ikon Baru Desa Kota Guring, Kec.Rajabasa, Kab.Lampung Selatan
(Kanada Komariyah, Caca Ramanda, Oktia Tri Komala, Robi Zulfikar, Aisyah Wahyuni, Mea Puspita Sari, Erna finayunita, Khoirul Riyansyah, Rayendra Valoga)
DOI : 10.62951/karyanyata.v1i3.496
- Volume: 1,
Issue: 3,
Sitasi : 0 30-Aug-2024
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| Last.06-Aug-2025
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Kota Guring Village is located in Rajabasa District and has significant potential for development, both in terms of natural resources and human resources. The construction of the gate aims to make Kota Guring Village have an icon that is visible and known to the outside community. Community service in building a village gate through cooperation in Kota Guring Village, Rajabasa District, South Lampung Regency aims to create a new symbol for the village that can increase the sense of togetherness and awareness of residents. The construction of the Kota Guring Village gate has several stages in building village infrastructure that will become the icon and identification mark of the village. This process is carried out with a holistic and participatory approach. The results of the construction of the gate in Kota Guring Village which was carried out on July 28, 2024 and ended on August 15, 2024. The results of this activity are not only seen in the physical form of the gate, but also have a positive impact on the community and the surrounding environment. First of all, the results of this activity can be observed through the entrance gate which stands firmly as a visual symbol of the character of the community. Therefore, the implementation of this community service activity needs to be carried out with an appropriate strategy to overcome various existing challenges and ensure the success of the construction of the village gate which will become a new icon for Kota Guring Village
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2024 |
Peran Kegiatan Perayaan Gebyar Tahun Baru Islam di Masjid Al Hidayah dalam Memfasilitasi Pengembangan Kreativitas dan Kepercayaan Diri Anak-anak
(Vitta Marta Bella, Deli Fadila, Irma Yani Agustin, Wahyu Zulfadli, Elsa Puspita Sari, Ismail Ismail)
DOI : 10.62951/dinsos.v1i3.446
- Volume: 1,
Issue: 3,
Sitasi : 0 23-Aug-2024
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| Last.06-Aug-2025
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In the complex era of globalization, the development of children's creativity and confidence is an important aspect in addition to intellectual intelligence. This research aims to activate the effectiveness of the Islamic New Year Celebration activities held at the Al Hidayah Mosque, Bukit Pereviewuan 1 Village, Hamlet 5 in July 2024 in increasing the creativity and confidence of TPQ children. Involving around 60 participants, the activities included calligraphy competitions, adhan, Muslim fashion shows, and memorization of short letters. The research methods used are socialization, observation, and implementation of activities. The results of the study show that this activity significantly increases children's creativity through various competitions that allow innovative and innovative expression. In addition, this activity also succeeded in increasing the confidence of the participants, which can be seen from their bolder and enthusiastic attitude in participating. This activity contributes to the development of children's learning abilities and character, strengthening their foundation as individuals with integrity and competitiveness. Activities like this are expected to be carried out continuously to support the holistic development of children in a positive environment and full of religious values.
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2024 |
Analisis Dampak Potongan Harga terhadap Minat Beli Konsumen Kazana Kosmetik di Medan Perjuangan
(Revita Sari, Dinda Tri Jelita)
DOI : 10.61132/keat.v1i3.385
- Volume: 1,
Issue: 3,
Sitasi : 0 08-Aug-2024
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| Last.06-Aug-2025
Abstrak:
The aim of the research is to determine the impact of discounts on customer interest in Kazana cosmetics MSMEs in the field of struggle. The hypothesis in the research is that discounts have a positive impact on consumer interest. The type of research used is descriptive research. By using primary and secondary data sources. The data was analyzed using descriptive analysis data and qualitative analysis. The research results found that from this analysis price has a positive or significant influence on buying interest. The existence of price discounts will increase consumer buying interest, meaning that if the price discount is higher it will influence the high tendency of consumers to be interested in making purchases.
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2024 |
Pemberdayaan Pemuda Pertanian Melalui Edukasi Pertanian Organik di Desa Trucuk Kecamatan Trucuk Kabupaten Bojonegoro
(Badi’atud Durroh, Danang Ananda Yudha, Anang Kurniawan, Dilla Yesita Sari, Masahid Masahid)
DOI : 10.62951/manfaat.v1i3.86
- Volume: 1,
Issue: 3,
Sitasi : 0 24-Jul-2024
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| Last.13-Aug-2025
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The role of the younger generation in improving quality in the agricultural sector has a very crucial role. However, nowadays soil fertility in Indonesia is decreasing day by day as agricultural land use becomes more intensive. So that young people's insight regarding environmentally friendly cultivation techniques through organic farming needs to be added and strengthened to create progress in the fields of agriculture and food security. The aim of this service activity is an effort to increase the younger generation's understanding of organic farming through counseling and creating demonstration plots for organic vegetable cultivation using vegetable pesticides and liquid organic fertilizer (POC) to increase agricultural products and stabilize the economy of the surrounding community. The activity method is carried out through counseling, socialization and direct practice through making demonstration plots. Counseling about organic farming and its impact on the environment. The demonstration plot focused on the correct working methods and techniques in organic farming through the application of liquid organic fertilizer (POC) and vegetable pesticides. Following this community service activity program, it shows that the knowledge and skills of the younger generation of farmers have increased regarding organic vegetable cultivation and the impact of organic farming on the environment.
Keyword: organic fertilizer, agriculture, demonstration plots, environment
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2024 |
Pengaruh Permainan Tradisional Dan Hasil Belajar Terhadap Kecerdasan Interpersonal Anak Usia 6-8 Tahun Kelas 1-2
(Elva M Sumirat, Nurul Aini MM Sodik, Mita Sari)
DOI : 10.62383/katalis.v1i3.589
- Volume: 1,
Issue: 1,
Sitasi : 0 20-Jul-2024
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| Last.24-Jul-2025
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The objective of this research is to find out the differences between Traditional Games and Learning results in the interpersonal intelligence of children 6-8 years old. The research used the experimental method with a 2x2 factorial design. The research findings are as follows, 1). Interpersonal intelligence Students group 6-8 years old who use traditional game goro are higher than student group who use traditional game tengge-tengge, 2). There is an interaction effect between traditional games and learning results toward interpersonal intelligence of children 6-8 years old, 3). Interpersonal intelligence Students group 6-8 years old who have high learning results which using traditional game goro are higher than using traditional tengge-tengge, 4). Interpersonal intelligence Students group 6-8 years old who have low learning results which using traditional game tengge-tengge are higher than using traditional goro.
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2024 |
Strategi Komunikasi pada Relawan Tim P4GN (di bawah Naungan BNK) Kab. Sukoharjo dalam Sosialisasi Anti Narkoba
(Pramesti Regita Sari)
DOI : 10.58192/sidu.v3i3.2374
- Volume: 3,
Issue: 3,
Sitasi : 0 18-Jul-2024
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| Last.07-Jul-2025
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In Sukoharjo Regency there is a community and volunteers for the Prevention, Eradication, Abuse and Illegal Trafficking of Drugs (P4GN) under the auspices of the Sukoharjo Regency Narcotics Agency (BNK). Which operates in the field of drug education. The resource persons for this research were 7 (seven) volunteers from the P4GN Regency team. Sukoharjo. The aim of this research is to determine the communication strategies used by the Sukoharjo Regency P4GN team when carrying out anti-drug outreach
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2024 |
Eksistensi Kesenian Jaranan Gembong Bawono di Sentang Kabupaten Asahan
(Desy Wulan Pita Sari Damanik)
DOI : 10.51903/pixel.v17i1.1954
- Volume: 17,
Issue: 1,
Sitasi : 0 10-Jul-2024
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| Last.23-Jul-2025
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Kesenian Jaranan Gembong Bawono merupakan sebuah kesenian tradisi yang berkembang di Kabupaten Asahan, Sumatera Utara. Suku Jawa yang menjadi mayoritas jumlah penduduk terbanyak di Kabupaten ini mempengaruhi keberadaan dan terjadinya aktifitas kesenian. Perkembangan zaman mempengaruhi eksistensi kesenian tradisional ini di daerah Kabupaten Asahan. Kesenian jaranan merupakan kesenian tradisional yang selalu menjaga nilai leluhur dan fungsi utamanya. Untuk menjaga eksistensinya kesenian jaranan, Paguyuban Gembong Bawono membuat suatu perubahan yang menjadikan kesenian ini masih eksis eksistensinya. Penelitian ini bertujuan untuk mendeskripsikan eksistensi kesenian Jaranan Gembong Bawono di Kecamatan Kisaran Timur, Kabupaten Asahan.
Pendekatan yang digunakan dalam tulisan ini adalah pendekatan eksistensi, Soren Kierkagaard membagi eksistensi manusia ke dalam tiga tingkat yang masing-masing memiliki ciri khas yaitu Eksistensi yang estetik, (2) Eksistensi yang etik, (3) Eksistensi yang religius. Untuk memperdalam eksistensi kesenian jaranan maka dipinjam konsep teori sosiologi. Pengumpulan data menggunakan wawancara, observasi dan dokumentasi dengan menganalisis tentang eksistensi jaranan Gembong Bawono di Kecamatan Kisaran Timur, Kabupaten Asahan dengan menggunakan metode diskriptif merupakan penelitian kualitatif. Penelitian menggunakan metode etnografi dari bukunya James P. Spradley. Etnografi terdiri dari teknik penelitian, teori etnografis, dan berbagai macam mendeskripsikan budaya.
Dengan penelitian ini dapat mengetahui eksistensi Jaranan Gembong Bawono di tengah masyarakat Kecamatan Kisaran Timur, Kabupaten Asahan. Kemudian agar dapat transmisikan dalam bentuk tulisan oleh generasi selanjutnya. Bentuk gerak tari pada kesenian ini adalah dinamis dan kuat, dengan tambahan yang menonjol dari iringan yang sangat berpengaruh pada tarian. Kedua komponen tersebut diolah menjadi suatu kesatuan utuh.
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2024 |