Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Publicness Studies
Pahrun, Rizka Nurrahma
Unknown Affiliation
Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Implementasi Pelayanan Publik Perpajakan Dalam Mendukung Kepatuhan Administratif Wajib Pajak UMKM (Studi Kasus UMKM Pia Kren Gorontalo) Hanasi, Raihan A.; Korompot, Refais Andrean; Gobel, Verawati Van; Pahrun, Rizka Nurrahma
JPS: Journal of Publicness Studies Vol 3 No 02 (2026): Journal of Publicness Studies
Publisher : Program Studi Administrasi Publik, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/g1rzz070

Abstract

This study aims to analyze the implementation of public tax services in supporting the administrative compliance of MSME taxpayers at PIA KREN MSME in Gorontalo. The main problems in this study are related to limited understanding of tax administration, insufficient business capital, unorganized turnover recording, and the suboptimal use of digital tax services. This study employed a qualitative approach with a descriptive research design. Data were collected through interviews, observations, and documentation. The findings show that public tax services play an important role in improving the understanding and administrative compliance of MSME actors. However, the implementation still faces several obstacles, including limited capital, weak business administration records, and lack of understanding of tax procedures. In addition, product innovation, digital marketing strategies, and consumer interest are important factors supporting business sustainability. This study concludes that simple, educational, and sustainable tax services can effectively improve the administrative compliance of MSMEs.
Co-Authors Gobel, Verawati Van Hanasi, Raihan A. Korompot, Refais Andrean