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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JURNAL PENDIDIKAN TAMBUSAI REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Jurnal Ekonomika Dan Bisnis Jurnal Visi Manajemen (JVM) Journal Liaison Academia and Society Jurnal Manajemen Dan Akuntansi Medan Jurnal Kewirausahaan Bukit Pengharapan Jurnal Ekonomi Bisnis Digital
Syamsul Bahri Arifin
Universitas Harapan Medan
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PENGARUH KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP MOTIVASI WAJIB PAJAK ORANG PRIBADI DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERATING DI KPP PRATAMA MEDAN POLONIA Difi, Shiva; Arifin, Syamsul Bahri; Hasbulla, Iman Indrafana Kusuma
Jurnal Kewirausahaan Bukit Pengharapan Vol. 4 No. 2 (2024): Periode November - April
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v4i2.505

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan dan sanksi perpajakan terhadap motivasi wajib pajak orang pribadi dalam membayar pajak dengan sosialisasi perpajakan sebagai variabel moderating di KPP Pratama Medan Polonia. Populasi dalam penelitian ini yaitu seluruh wajib pajak orang pribadi yang terdaftar di KPP Pratama Medan Polonia pertahun 2023 sebanyak 45.953 wajib pajak dan yang menjadi sampel sebanyak 100 orang wajib pajak. Teknik pengambilan sampel dilakukan menggunakan teknik purposive sampling dengan perhitungan jumlah sampel menggunakan rumus slovin. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis moderasi dengan pendekatan uji residual dengan menggunakan alat bantu program software SPSS 26. Hasil pengujian penelitian menunjukkan bahwa variabel kualitas pelayanan tidak berpengaruh terhadap motivasi wajib pajak, sedangkan sanksi perpajakan berpengaruh secara signifikan terhadap motivasi wajib pajak. Sosialisasi perpajakan mampu memoderasi kualitas pelayanan. Namun, sosialisasi perpajakan tidak mampu memoderasi sanksi perpajakan terhadap motivasi wajib pajak.
Pengaruh Religiusitas, Sosialisasi Perpajakan dan Kualitas Pelayanan Pajak Terhadap Kepatuhan WP Dengan Kesadaran WP Sebagai Variabel Intervening Pulungan, Dedy Zakaria; Arifin, Syamsul Bahri
Jurnal Ekonomi Bisnis Digital Vol 1 No 2 (2022): Research Article Volume 1 Issue 2 July 2022
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebidi.v1i2.84

Abstract

Taxpayer compliance is very important in the country's economic development which has an influence on the welfare of the community, so there needs to be motivation and encouragement fromthe tax authorities who can improve taxpayer compliance. This study aims to determine the factors that affect taxpayer compliance. The population used in this study were all individual taxpayers who were registered as mandatory SPT at KPP Pratama Medan Timur as many as 51,191, with the slovin method.The results of this study indicate that religiosity and taxation socialization have no significant effect on Taxpayer Awareness, while Tax Service Quality has a significant effect on Taxpayer Awareness. Religiosity has no significant effect on Taxpayer Compliance, while Tax Socialization, Tax Service Quality, Taxpayer Awareness have a significant effect on Taxpayer Compliance. Taxpayer awareness cannot mediate the influence of religiosity, tax socialization and tax service quality on taxpayer compliance at KPP Pratama Medan Timur.
Pelatihan Tata Kelola Administrasi dan Strategi Manajemen Operasional bagi Koperasi Digital Berbasis Komunitas Tampubolon, Khairuddin; Elazhari, Elazhari; Budijaya, M. Ikrar; Sibuea, Nur Halimah; Manullang, Marihot; Arifin, Syamsul Bahri; Sriyanto, Darmawan
Journal Liaison Academia and Society Vol 5, No 2: Juni 2025
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/j-las.v5i2.1015

Abstract

Perkembangan teknologi digital telah memberikan peluang dan tantangan baru bagi pengelolaan koperasi, khususnya koperasi berbasis komunitas yang berorientasi pada ekonomi kerakyatan. Di tengah transformasi menuju era Society 5.0, koperasi dituntut untuk mampu beradaptasi dengan sistem administrasi dan manajemen operasional berbasis digital guna meningkatkan efisiensi, akuntabilitas, dan transparansi kelembagaan. Namun demikian, masih banyak koperasi komunitas yang mengalami keterbatasan dalam penguasaan teknologi, rendahnya literasi digital pengurus, serta lemahnya sistem manajerial yang sistematis. Untuk menjawab permasalahan tersebut, kegiatan Pengabdian kepada Masyarakat ini dirancang dalam bentuk pelatihan daring yang bertujuan untuk meningkatkan kapasitas pengurus koperasi dalam mengelola administrasi digital dan menerapkan strategi manajemen operasional yang adaptif. Metode pelaksanaan kegiatan mencakup identifikasi kebutuhan mitra koperasi, penyusunan modul pelatihan kontekstual, pelaksanaan pelatihan daring melalui Zoom Meeting, serta evaluasi dan tindak lanjut. Materi pelatihan mencakup digitalisasi pencatatan keuangan, manajemen dokumen kelembagaan, penyusunan SOP, dan penggunaan aplikasi manajemen koperasi seperti Google Workspace dan BukuKas. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap administrasi digital sebesar 35%, serta meningkatnya kemampuan manajerial dalam menyusun rencana kerja, SOP, dan indikator kinerja koperasi. Selain itu, metode pelatihan daring dinilai efektif oleh 92% peserta karena fleksibel dan mampu menjangkau koperasi di wilayah terpencil. Hal ini mendukung temuan Knowles et al. yang menekankan efektivitas pembelajaran orang dewasa melalui pendekatan berbasis pengalaman dan praktik langsung. Namun demikian, tantangan seperti keterbatasan perangkat digital dan infrastruktur internet masih menjadi kendala bagi sebagian koperasi peserta. Kesimpulan dari kegiatan ini adalah bahwa pelatihan daring dapat menjadi solusi strategis dalam mendukung transformasi koperasi berbasis komunitas menuju tata kelola yang modern dan profesional. Diperlukan upaya kolaboratif antara perguruan tinggi, pemerintah, dan koperasi itu sendiri untuk menciptakan ekosistem pembelajaran digital yang berkelanjutan, inklusif, dan responsif terhadap kebutuhan koperasi akar rumput di era digital.
Pengaruh Pengetahuan Perpajakan, Pemahaman Wajib Pajak, Sanksi Perpajakan, Persepsi Wajib Pajak Dan Motivasi Wajib Pajak Terhadap Minat Menggunakan Jasa Konsultan Pajak (Studi Kasus Pada Kantor Wilayah DJP SUMUT 1) Sonia Ananda; Rizki Fillhayati Rambe; Syamsul Bahri Arifin
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i2.6304

Abstract

This research aims to determine taxation knowledge, taxpayer understanding, tax sanctions, taxpayer perceptions, and taxpayer motivation on interest in using tax consultant services at the DGT SUMUT I Regional Office. The sample selection technique used is convenience sampling. The total observations in this research were 100 taxpayers. The data analysis technique used in this research is multiple linear analysis. The test results of this research indicate that together tax knowledge, taxpayer understanding, tax sanctions, taxpayer perceptions, and taxpayer motivation affect the interest in using tax consultant services. Partially, tax knowledge, understanding of taxpayers, tax sanctions, taxpayer perceptions affect the interest in using tax consultant services. Meanwhile, taxpayer motivation has no effect on interest in using tax consultant services.
Pengaruh Kualitas Pelayanan, Sanksi Perpajakan, Dan Pengetahuan Perpajakan Terhadap Motivasi Wajib Pajak Orang Pribadi Dengan Sosialiasi Perpajakan Sebagai Variabel Moderating Difi, Shiva; Arifin, Syamsul Bahri; Hasbulla, Iman Indrafana Kusumo
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2001

Abstract

This research aims to analyze the influence of service quality, tax sanctions and tax knowledge on the motivation of individual taxpayers in paying taxes with tax socialization as a moderating variable at KPP Pratama Medan Polonia. The population in this research is all individual taxpayers registered at KPP Pratama Medan Polonia in 2023, totaling 45,953 taxpayers and the sample is 100 taxpayers. The sampling technique was carried out using a purposive sampling technique by calculating the number of samples using the Slovin formula. The data analysis technique used in this research is Moderated Regression Analysis (MRA) using the SPSS 26 software program tool. The results of research testing show that the variables of service quality, tax sanctions and tax knowledge simultaneously and significantly influence taxpayer motivation. Partially, service quality and tax sanctions have a significant effect on taxpayer motivation, while tax knowledge does not have a significant effect on taxpayer motivation. Tax socialization is able to moderate service quality and tax knowledge on taxpayer motivation. And tax socialization is unable to moderate tax sanctions on taxpayer motivation.
Analisis Penerapan Tax Planning Dalam Mengefisiensikan Beban Pajak Penghasilan Pada PT Sentra Daya Madani Alfariz, Ghandi; Arifin, Syamsul Bahri; Suryani, Yani
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2178

Abstract

The research aims to analyze application of tax planning in efficiency PT Sentra Daya Madani income tax burden. This research used a descriptive method. Data collection techniques were carried out using documentation, interviews and a literature study. Analysis data by analyzing the commercial financial statement, reconciling fiscal, analyzing fiscal income statement, and making tax planning. The results of this research show that PT Sentra Daya Madani has implemented tax planning, but it has not been optimal, so that the payment of the tax owed is not yet efficient. There are still gaps that can be implemented or exploited to streamline the tax burden paid. The application of tax planning in this research can streamline the tax burden of IDR 9,089,693.
Analisis Penerapan Perencanaan untuk Penghematan Beban Pajak PPh Badan Sesuai Undang-Undang No.7 Tahun 2021 pada CV Sukses Mitra Sejahtera Alvira Zahra Siregar; Syamsul Bahri Arifin
Jurnal Visi Manajemen Vol. 11 No. 3 (2025): September : Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v11i3.873

Abstract

This study aims to analyze the implementation of tax planning carried out by CV. Sukses Mitra Sejahtera in an effort to reduce the Corporate Income Tax (CIT) burden in accordance with the applicable regulations. The research method used involves communication and observation techniques through direct interviews with relevant parties, data collection, and documentation of related company documents, as well as literature studies and internet media to support the analysis. The data obtained were analyzed using a descriptive qualitative method, focusing on the management of the company’s commercial and fiscal financial statements. The results show that although the company has not fully optimized tax planning implementation, the strategies applied have successfully saved CIT amounting to IDR 3,994,865, or 5.05% of the total tax liability. This demonstrates that applying tax planning in accordance with regulations can provide significant tax savings for the company. The findings also indicate that effective tax planning strategies can reduce tax liabilities legally, while also improving financial management efficiency within the company. Therefore, effective tax planning is crucial in optimizing the company’s tax obligations, supporting business sustainability, and complying with the applicable tax regulations.
Co-Authors Alfariz, Ghandi Alvira Zahra Siregar Annisa Aprilia Aulia Arief Nasution Azwansyah Habibie, Azwansyah Dedy Zakaria Pulungan Dewi, Dian Kemala Difi, Shiva Elazhari, Elazhari Fatin Nadifa Tarigan Fikayanti Gultom H.M Hermansyur Hasbulla, Iman Indrafana Kusuma HSB, Salsabilah Azrah Ika, Desi Ikrar Budi Iman Indrafana KH Iman Indrafana Kusuma Hasbulla Indra Syafii Indra Syafii, Indra Karo, Anggelia Tesalonika Karo Karo Khairuddin Tampubolon Kiki Farida Ferina Listiorini Manullang, Marihot Misdawati, Misdawati Nadhira, Ahmad Pangeran, Pangeran Pulungan, Dedy Zakaria Raissya Rahma Amelia Rizki Filhayati Rizki Filhayati Rambe Rizki Filhayati Rambe Rizki Fillhayati Rambe Sabrina Tanjung Savira Warliana Sibuea, Nur Halimah Sibuea, Nurhalimah Sonia Ananda Sriyanto, Darmawan Suwianto, Suwianto Teja Rinanda Tetty Yuliaty Wan Fahruddin Windy Oswita Yani Suryani