Socialization of The Potential Revenue of Local Taxes for The Younger Generation of Water and Swamp Areas
DOI:
10.29303/ujcs.v5i4.745Published:
2024-12-15Issue:
Vol. 5 No. 4 (2024): December: In ProgressKeywords:
Socialization, Potential Tax Revenue, Regional Taxes, WetlandsArticles
Downloads
How to Cite
Downloads
Metrics
Abstract
Regional taxes as a source of original regional income are one of the basic capital for regional governments to obtain funds for development and to fulfill regional expenditures thereby reducing dependence on the central government and its subsidies. The problem that prospective taxpayers often experience is a lack of knowledge about taxes. Limitations in access to adequate information about taxes, such as seminars, guides, or assistance from tax experts, can lead to inaccurate perceptions of taxes. This condition results in a decrease in the level of compliance with paying taxes, which will ultimately be detrimental to the government in financing public services and infrastructure development needed for community welfare. People who live in areas dominated by water and swamp areas must be aware that there are unique features that have different potential for Regional Original Income (PAD). This activity aims to increase local taxpayer compliance among the younger generation through the activity of Equating Perceptions of Potential Regional Tax Revenue from Water and Swamp Areas for the Young Generation at the El Qudwah Foundation in the Barito Kuala district. The results show that socialization regarding taxes is really needed by the younger generation so that they are obedient in paying taxes, increasing tax compliance will have an impact on increasing local original income, which is very beneficial for regional development whose aim is to improve the welfare of regional communities both in water and swamp areas. in all city districts in South Kalimantan province.
References
Management Analisis Efektivitas Dan Kontribusi Penerimaan Pajak Restoran Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Purwakarta. Jurnal Mirai Management, 7(3), 154–163. https://doi.org/10.37531/mirai.v7i3.2655
Dewi, N. G., & Supadmi, N. L. (2021). Sosialisasi Pajak Memoderasi Pengaruh Pengetahuan Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. American Journal of Humanities and Social Sciences Research, 5(2), 34–42. www.ajhssr.com
Dharma, G. P. E., & Suardana, K. A. (2014). Pengaruh Kesadaran Wajib Pajak, Sosialisasi Perpajakan, Kualitas Pelayanan pada Kepatuhan Wajib Pajak. E-Jurnal Akuntansi Universitas Udayana, 6(1), 340–353.
Hasian Purba. (2021). the effect of tax information socialization and tax knowledge on taxpayer compliance with taxpayer awareness as mediation variables. epra International Journal of Multidisciplinary Research (IJMR), 2(11), 106–119. https://doi.org/10.36713/epra5087
Rahayu, Y. N. (2022). Taxpayer Compliance Factors: Tax Awareness, Will, Socialization and Sanctions. Archives of Business Research, 10(9), 1–13. https://doi.org/10.14738/abr.109.13023
Rahmawan, E. (2012). optimalisasi pemungutan pajak bumi dan bangunan (pbb) dalam peningkatan pendapatan daerah (studi pemutan pajak bumi dan bangunan (pbb)di kecamatan limpasu. I(2), 23–39.
Rahmawati, R., Wardhana, A., & Juniar, A. (2021). Increasing Work Engagement with Employees ’ Perceptions of Psychological Climate-Based Organizational Changes. 194(Icombest), 89–94.
Saputri, Y., & Nuryati, T. (2018). Analysis Of Effectiveness And Revenue Contribution Of BPHTB And PBB-P2 On Original Regional Revenue (PAD) Of Bekasi City 2014-2018. 2001, 1–16.
Sari, A. K., Juniar, A., & Nasrudin. (2022). Pengaruh Pajak Hiburan Terhadap Pendapatan Asli Daerah Pada Masa Pandemi Covid-19 Kota Banjarmasin. Jrup: Jurnal Referensi Dan Ulasan Perpajakan, 3(1), 22–33.
Shuaibu, S., & Halliru, M. (2023). Effect of Tax Socialization, Tax Sanction and Fiscus Service on Tax Compliance Among Jigawa State’s Small and Medium Enterprises. Jigawa Journal of Social and Management Sciences, 1(1), 91–102. https://www.researchgate.net/publication/377981849
Yusuf, Sofi, I., & Herlambang. (2023). Sosialisasi Membangun Kesadaran Pajak Sejak Dini di SMP Terbuka Al-Munasharah. Jurnal Pengabdian Cendikia, 2(3), 321–324.
Author Biographies
Rini Rahmawati, Universitas Lambung Mangkurat
Asrid Juniar, Universitas Lambung Mangkurat
Ali Wardhana, Universitas Lambung Mangkurat
Hamdani, Universitas Lambung Mangkurat
Melinda Wijaya, Universitas Lambung Mangkurat
Lisa Nor Fitriani, Universitas Lambung Mangkurat
Muhammad Rosyad Tiofajrian, Universitas Lambung Mangkurat
License
Copyright (c) 2024 Rini Rahmawati, Asrid Juniar, Ali Wardhana, Hamdani, Melinda Wijaya, Lisa Nor Fitriani, Muhammad Rosyad Tiofajrian
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
