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All Journal Semar : Jurnal Sosial dan Pengabdian Masyarakat Socius: Social Sciences Research Journal
Anjelina, Septina
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Efektivitas Konsultan Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak Pada UMKM Liberti, Corline Ajeng; Anjelina, Septina; Hasanah, Uswatun
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 12 (2025): July 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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Abstract

Taxpayer compliance is one of the keys to success in optimizing state revenues originating from taxes. However, the Micro, Small and Medium Enterprises (MSME) sector often experiences problems in fulfilling tax obligations. Barriers such as low understanding of tax regulations, limited resources, and minimal access to information cause the level of MSME compliance with taxes to be relatively low. This research aims to explore the role of tax consultants in increasing MSME taxpayer compliance and identify factors that influence their effectiveness. The research method uses a qualitative approach with data collection techniques in the form of in-depth interviews, observation and document analysis. The research results show that tax consultants contribute significantly to increasing compliance through education, administrative assistance and strategic consultation. However, the effectiveness of this service is influenced by cost factors, regulatory complexity, and the accessibility of consulting services. Therefore, policies are needed that support the continued access of MSMEs to tax consultant services, including subsidies and simplification of tax regulations.
PEMBERDAYAAN MASYARAKAT DESA SUMUR DEWA DALAM PEMBUATAN JAMU PEGAL LINU SEBAGAI MINUMAN PENINGKAT IMUNITAS BERBASIS POTENSI LOKAL Madhani, Rhaina Aprilia; Asih, Devi Mutia; Anjelina, Septina; Harpepen, Andi
SEMAR : Jurnal Sosial dan Pengabdian Masyarakat Vol. 3 No. 2 (2025): Semar : Jurnal Sosial dan Pengabdian Masyarakat
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/semar.v3i2.1781

Abstract

This community service program aims to empower the residents of Sumur Dewa Village, Selebar Subdistrict, Bengkulu City in producing traditional jamu, particularly jamu pegal linu, as an immune-boosting drink based on local potential. The program was initiated in response to the declining interest among younger generations in traditional herbal medicine due to perceptions of its bitter taste and lack of visual appeal. To address these issues, the program adopted the Participatory Action Research (PAR) method, actively involving the community in every stage of the program—from planning and implementation to evaluation. The activities included education on the benefits of jamu and local herbal plants, training in the hygienic preparation of jamu pegal linu, attractive label and packaging design, and product marketing strategies. The results showed increased community knowledge and skills in formulating and packaging traditional jamu, along with growing interest in developing herbal businesses as an alternative source of income. This program contributes not only to the preservation of local wisdom but also to improving public health and economic well-being.
Co-Authors Asih, Devi Mutia Harpepen, Andi Liberti, Corline Ajeng Madhani, Rhaina Aprilia Uswatun Hasanah