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Pengaruh Pelayanan Fiskus Dan Konsultan Pajak Terhadap Kualitas Pelaporan Pajak Pada Wajib Pajak Orang Pribadi Di Kota Medan Arif Rahman; Harry Hidayat Kamil; Sri Mauliza
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i2.7235

Abstract

Kualitas pelaporan perpajakan memiliki peranan strategis dalam memastikan ketepatan informasi yang disampaikan oleh wajib pajak serta mendukung optimalisasi fungsi pengawasan yang dilakukan oleh otoritas perpajakan. Penelitian ini bertujuan untuk mengkaji pengaruh pelayanan yang diberikan oleh fiskus dan peran konsultan pajak terhadap kualitas pelaporan pajak pada wajib pajak orang pribadi di Kota Medan. Penelitian menggunakan pendekatan kuantitatif dengan melibatkan 101 responden yang ditentukan melalui metode purposive sampling. Pengumpulan data dilakukan melalui penyebaran kuesioner, kemudian dianalisis menggunakan teknik regresi linier berganda dengan bantuan perangkat lunak SPSS versi 25. Hasil analisis menunjukkan bahwa kualitas pelayanan fiskus tidak memberikan pengaruh yang signifikan terhadap kualitas pelaporan pajak. Sebaliknya, keberadaan konsultan pajak terbukti memberikan pengaruh positif dan signifikan terhadap peningkatan kualitas pelaporan perpajakan. Secara bersama-sama, kedua variabel tersebut mampu menjelaskan sebesar 63,5% variasi dalam kualitas pelaporan pajak. Temuan ini mengindikasikan bahwa kualitas pelaporan perpajakan lebih banyak dipengaruhi oleh dukungan dan pendampingan profesional dari konsultan pajak dibandingkan dengan pelayanan fiskus semata. Meskipun demikian, kedua faktor tersebut tetap memiliki peran dalam mendukung terciptanya sistem pelaporan perpajakan yang lebih efektif dan berkualitas.
Optimalisasi Fasilitas Masjid melalui Corporate Social Responsibility Berbasis Kemitraan Internasional dan Kolaborasi Multipihak Yuni Shara; Oktafiana Akmal; Harry Hidayat Kamil; Harun Ongah
Journal of Social Responsibility Projects by Higher Education Forum Vol 7 No 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jrespro.v7i1.10814

Abstract

−This community service initiative was carried out at the Al-Ikhlas Mosque, IDI Complex, Kwala Bekala Village, Medan Johor Sub-district, Medan City, North Sumatra. The partner organisation faced several challenges, namely the unsuitable condition of the caretaker’s house, the need for landscaping and greening of the mosque’s surroundings, limited social services for the community, and sub-optimal collaboration amongst stakeholders in the development of the mosque’s facilities. This initiative aimed to optimise the mosque’s facilities through the implementation of Corporate Social Responsibility based on multi-stakeholder collaboration, whilst simultaneously strengthening the community’s social, environmental and institutional functions. The programme was implemented using a participatory approach through the stages of needs identification, planning, multi-stakeholder coordination, implementation, and monitoring and evaluation. The initiative involved around 150 participants, comprising lecturers, students, mosque administrators, healthcare workers and members of the community, and comprised four main interventions: the construction of a caretaker’s house; the landscaping and greening of the mosque grounds; community health check-ups; and the strengthening of partnerships between national and international universities and the community. The results of the community service programme indicate that the entire series of activities was carried out as planned. The programme has resulted in the construction of caretaker’s houses, which is now in the implementation phase; the organisation of greening initiatives and the landscaping of mosque surroundings; the provision of healthcare services to the community; and increased community involvement in community work and the maintenance of facilities, as evidenced by observations, interviews and participatory evaluations. In addition to improving physical facilities, these activities have strengthened collaborative networks among stakeholders, laying the foundation for the programme’s sustainability. The successful implementation of this model remains dependent on the readiness of human resources, financial support and institutional commitment; consequently, its application in other locations requires adaptation to the characteristics and capacities of each partner.