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All Journal JAT (Journal of Accounting and Tax) Jurnal Pengabdian Kepada Masyarakat Indonesia
Nazla Khairina
Universitas Islam Negeri Sumatera Utara
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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THE EFFECT OF CORETAX, TAX AUDITS, PENALTIES, AND AWARENESS ON INDIVIDUAL TAXPAYER COMPLIANCE AT MEDAN POLONIA Nazla Khairina; Nurwani; Tuti Anggraini
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/w9kwy795

Abstract

Abstract This study aims to analyze the effect of Coretax Implementation, Tax Audits, Tax Sanctions, and Tax Socialization on Individual Taxpayer Compliance at KPP Pratama Medan Polonia. The study employed a quantitative approach using primary data collected through questionnaires distributed to 125 individual taxpayers who possess a Tax Identification Number (NPWP) and have utilized the Coretax system. The sampling technique used was purposive sampling. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach with SmartPLS 4 software. The outer model assessment indicated that all indicators met the required validity and reliability criteria. Furthermore, the inner model results revealed that Coretax Implementation had a positive and significant effect on Taxpayer Compliance (β = 0.224; p = 0.001), Tax Audits had a positive and significant effect (β = 0.327; p = 0.000), Tax Sanctions had a positive and significant effect (β = 0.221; p = 0.000), and Tax Socialization had a positive and significant effect (β = 0.378; p = 0.000). The Adjusted R-Square value of 0.802 indicates that the model explains 80.2% of the variance in Taxpayer Compliance. These findings suggest that optimizing Coretax implementation, strengthening tax audits, consistently enforcing tax sanctions, and enhancing tax socialization programs can significantly improve taxpayer compliance. Keywords: Coretax Implementation, Tax Audits, Tax Sanctions, Tax Socialization, Taxpayer Compliance.
Edukasi Cerdas Menabung: Membangun Kebiasaan Finansial Anak SDN 091424 di Sidamanik Nagori Bah Biak Nabillah Irbah Anjani; Malika Callista Lubis; Nazla Khairina; Hotmatua Paralihan
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 6 No. 1 (2026): April: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI) 
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v6i1.10568

Abstract

The habit of saving is an important foundation in building character and financial independence from an early age. This article aims to describe and analyze the implementation of a smart savings education program for students of SDN 091424 in Sidamanik, Nagori Bah Biak. Through an interactive and contextual educational approach, this program is designed to instill simple financial management values and encourage consistent saving behavior among elementary school children. The methods used include counseling, savings simulations, and an introduction to basic financial concepts through engaging and easy-to-understand learning media. The results of the activity show an increase in students’ understanding of the importance of saving and the emergence of positive behavioral changes in managing daily pocket money. Early financial education has been proven to be able to shape a thrifty and responsible mindset, so that it can be a valuable provision in facing future economic challenges. This program is expected to become an educational model that can be replicated in other elementary schools in rural areas.
Co-Authors Hotmatua Paralihan Malika Callista Lubis Nabillah Irbah Anjani Nurwani Tuti Anggraini