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All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH Majalah Ilmiah Warta Dharmawangsa SWARNA DEVOTE: Jurnal Pengabdian Masyarakat Global International Asia Of Law and Money Laundering (IAML) Legalpreneur Journal JGEN : Jurnal Pengabdian Kepada Masyarakat
Azmi, Syariful
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PENEGAKAN HUKUM, PELAYANAN FISKUS, DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA MEDAN Pony, Pony; Ruslan, Ruslan; Azmi, Syariful
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 4 (2025): November 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i4.4641

Abstract

Abstract: This study examines the role of law enforcement and tax socialization in improving taxpayer compliance and quality at the Medan Pratama Tax Service Office (KPP). Using a qualitative approach, data were collected through in-depth interviews with tax officers and taxpayers from various sectors, both individuals and business entities. The findings reveal that law enforcementthrough audits, collections, and administrative or criminal sanctionssignificantly influences taxpayer compliance by creating a deterrent effect. However, reliance solely on sanctions is insufficient to foster sustainable compliance, as its impact tends to be temporary. Conversely, tax socialization conducted by KPP Pratama and KPP Madya Medan, such as seminars, training, and Tax Goes to Campus programs, effectively enhances taxpayers knowledge, confidence, and moral awareness regarding tax obligations. Participants of these programs demonstrate greater understanding of tax procedures and recognize the broader importance of taxes for national development. These results are consistent with the Theory of Planned Behavior, which highlights the role of attitudes, social norms, and perceived control in shaping compliance. The study concludes that achieving a successful tax system requires more than enforcement, continuous education and socialization are essential to build long-term, voluntary compliance supported by taxpayers internalized awareness.Keyword: Law Enforcement, Tax Socialization, Taxpayer Compliance, Taxpayer Quality, Theory of Planned BehaviorAbstrak: Penelitian ini mengkaji peran penegakan hukum dan sosialisasi pajak dalam meningkatkan kepatuhan serta kualitas wajib pajak di Kantor Pelayanan Pajak (KPP) Pratama Medan. Dengan menggunakan pendekatan kualitatif, data diperoleh melalui wawancara mendalam dengan petugas pajak serta wajib pajak dari berbagai sektor, baik individu maupun badan usaha. Hasil penelitian menunjukkan bahwa penegakan hukum melalui pemeriksaan, penagihan, serta penerapan sanksi administrasi dan pidana berpengaruh signifikan terhadap kepatuhan wajib pajak dengan menciptakan efek jera. Namun, kepatuhan yang hanya bergantung pada sanksi bersifat sementara dan tidak cukup untuk membangun kepatuhan jangka panjang. Sebaliknya, sosialisasi pajak yang dilakukan oleh KPP Pratama dan KPP Madya Medan, melalui seminar, pelatihan, serta program Tax Goes to Campus, terbukti efektif meningkatkan pemahaman, kepercayaan diri, dan kesadaran moral wajib pajak terhadap kewajiban perpajakan. Peserta sosialisasi lebih memahami prosedur pajak serta menyadari pentingnya pajak bagi pembangunan nasional. Temuan ini sejalan dengan Theory of Planned Behavior yang menekankan peran sikap, norma sosial, dan persepsi kontrol dalam membentuk kepatuhan. Penelitian ini menyimpulkan bahwa keberhasilan sistem perpajakan tidak hanya bergantung pada penegakan hukum, tetapi juga membutuhkan edukasi berkelanjutan untuk membangun kepatuhan sukarela yang dilandasi kesadaran internal wajib pajak.Kata kunci: Penegakan Hukum, Sosialisasi Pajak, Kepatuhan Wajib Pajak, Kualitas Wajib Pajak, Theory of Planned Behavior
PENCEGAHAN KEKERASAN TAWURAN PELAJAR/REMAJA DI KELURAHAN BAGAN DELI KECAMATAN MEDAN BELAWAN Kusbianto, Kusbianto; Sitompul, Ariman; Azmi, Syariful; Sahputra, Rilawadi; Ruslan, Ruslan; Simamora, Melky Suheri; Sitompul, Rina Melati; Arif, Ahmad Ridho; Sipayung, Edi Setiawan
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 4 (2025): Devote: Jurnal Pengabdian Masyarakat Global, 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i4.4976

Abstract

Community service in bagan deli district is a district located in the city of medan which is a distance of 22.5 km for 32 minutes from Dharmawangsa University. Community service is a follow - up between the cooperation that has been done between the University of Dharmawangsa with KPPI in medan belawan district office. This activity was carried out by socializing the law with the theme “Prevention of teenage brawl violence in Bagan Deli Village”. This theme is a very important issue to be conveyed and known so that the public knows the legal consequences of violence among adolescents. The service team carried out this service as a form of concern for the people of bagan deli village by discussing the theme of Service and the service team did not provide restrictions to participants to provide questions with problems of preventing teenage brawls. This service was held on October 22, 2025 by meeting directly with the participants by conducting stages, namely preparation, implementation, and results. The results of the implementation of these activities were evaluated by the pengabdi team on community knowledge about brawl prevention after the pengabdi team socialized so that the information submitted to the community could be accepted as a whole.
Co-Authors Ahadin Ahadin Arif, Ahmad Ridho Besdy, Besdy Fitriana Fitriana Halimatusdiyah, Halimatusdiyah Hermawan Hermawan Kusbianto, Kusbianto MELKI SUHERY SIMAMORA Mulyanta Sembiring, Dedek Nurhayati Nurhayati Pony, Pony Pranoto, Agus Rilawadi, Rilawadi Rina Melati Sitompul Ruslan Ruslan Safnul, Dody Sahputra, Rilawadi Saputra, Irvan Satar, Abdul Simamora, Melky Suheri Sipayung, Edi Setiawan Sitompul, Ariman Yohnwein, Rudy Zuliah, Azmiati