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Pengaruh Sosialisasi Perpajakan, Tarif Pajak, dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak di Kelurahan Durian, Kecamatan Medan Timur Soraya Tanjung, Febrina; Sihite, Lestari; Stefvy
Jurnal Pengabdian Masyarakat Disiplin Ilmu Vol. 2 No. 2 (2024): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Juli 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v2i2.4371

Latar belakang: Wajib Pajak yang akan membayar pajak tentunya perlu memahami manfaat dalam membayar pajak dan fungsi dari pajak itu sendiri. Semakin tingginya pemahaman tentang peraturan perpajakan, maka Wajib Pajak akan semakin patuh dalam membayar pajak. Metode pengabdian: Pengabdian masyarakat dilakukan secara non formal dengan melakukan sosialisasi, memberikan informasi dan tanya jawab kepada peserta yang hadir dari Kelurahan Durian, Kec. Medan Timur. Hasil pengabdian: Hasil yang didapatkan dalam kegiatan pengabdian masyarakat ini yaitu berupa penyampaian materi tentang pemahaman pajak yang terlaksana dengan baik. Kesimpulan: Para peserta mulai memahami mengenai perpajakan serta menambah wawasan dan pengetahuan betapa pentingnya pemahaman perpajakan dan pentingnya pajak

ANALYSIS OF THE EFFECT OF EMPLOYEE TRAINING AND DEVELOPMENT ON EMPLOYEE ACHIEVEMENT PT PACIFIC MEDAN INDUSTRY MEDAN Rosita, Rosita; Stefvy, Stefvy
Jurnal Manajemen dan Bisnis Vol 21 No. 2 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v21i2.1407

This study aims to describe the effect of employee training and development on employee performance at PT Pacific Medan Industry. This research uses simple random sampling method. Research respondents are part of the Marketing Department of PT. Pacific Medan Industry, totaling 85 (eighty five) people. The instrument used is a questionnaire to collect data from training variables, employee development variables, and employee performance variables, multiple linear regression analysis, multiple linear correlation coefficient tests, partial hypothesis testing or t test, simultaneous hypothesis testing or F test, and calculations. coefficient of determination. The results of the descriptive analysis for the training variable are in the fairly good category, the employee development variable and work performance are in the good category at PT Pacific Medan Industry. Industry. Simultaneously, employee training and development has a positive and significant effect on employee performance at PT Pacific Medan Industry. The contribution of training variables and employee development variables to the increase in employee performance variables at PT Pacific Medan Industry is 0.753 or 75.3%, while the remaining 0.247 or 24.7% is influenced by other variables not examined by the authors in this study. such as work motivation, work culture, work discipline, and so on.

ANALYSIS OF THE EFFECT OF EMPLOYEE TRAINING AND DEVELOPMENT ON EMPLOYEE ACHIEVEMENT PT PACIFIC MEDAN INDUSTRY MEDAN Rosita, Rosita; Stefvy, Stefvy
Jurnal Manajemen dan Bisnis Vol 21 No. 2 Tahun 2021
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54367/jmb.v21i2.1407

This study aims to describe the effect of employee training and development on employee performance at PT Pacific Medan Industry. This research uses simple random sampling method. Research respondents are part of the Marketing Department of PT. Pacific Medan Industry, totaling 85 (eighty five) people. The instrument used is a questionnaire to collect data from training variables, employee development variables, and employee performance variables, multiple linear regression analysis, multiple linear correlation coefficient tests, partial hypothesis testing or t test, simultaneous hypothesis testing or F test, and calculations. coefficient of determination. The results of the descriptive analysis for the training variable are in the fairly good category, the employee development variable and work performance are in the good category at PT Pacific Medan Industry. Industry. Simultaneously, employee training and development has a positive and significant effect on employee performance at PT Pacific Medan Industry. The contribution of training variables and employee development variables to the increase in employee performance variables at PT Pacific Medan Industry is 0.753 or 75.3%, while the remaining 0.247 or 24.7% is influenced by other variables not examined by the authors in this study. such as work motivation, work culture, work discipline, and so on.

Sosialisasi Prinsip Pemungutan Pajak Terhadap Wajib Pajak di Sekolah Gajah Mada Medan Wijaya, Selvia Fransiska; Soraya Tanjung, Febrina; Stefvy
Jurnal Pengabdian Masyarakat Disiplin Ilmu Vol. 3 No. 2 (2025): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v3i2.6505

Latar belakang: Peran generasi muda untuk sadar pajak merupakan salah satu bentuk kontribusi bagi negara karena pajak sangat penting dalam membiayai kegiatan pembangunan dan untuk pembelanjaan negara. Metode pengabdian: Pengabdian masyarakat dilakukan secara formal dengan melakukan sosialisasi, memberikan pengetahuan dan pemahaman mengenai prinsip pemungutan pajak terhadap wajib pajak kepada siswa-siswi SMA Sekolah Gajah Mada Medan hingga selesai dan mencapai hasil yang diinginkan. Hasil pengabdian: Hasil yang didapatkan dalam kegiatan pengabdian masyarakat ini yaitu berupa penyampaian materi tentang prinsip pemungutan pajak terhadap wajib pajak pajak yang terlaksana dengan baik. Kesimpulan: Para peserta mulai memahami mengenai perpajakan serta menambah wawasan dan pengetahuan mengenai apa itu pajak, siapa saja yang masuk kriteria wajib pajak, apa saja yang menjadi hak dan kewajiban wajib pajak dan bagaimana asas pemungutan pajak dan sistem pemungutan pajak di indonesia. Melalui kegiatan PKM ini dapat disimpulkan bahwa edukasi perpajakan pada dasarnya sudah bisa dimulai sejak pada saat generasi muda mulai dari sekolah tingkat menengah ke perguruan tinggi.

Pengayaan Manajemen Usaha Bagi Pengurus Dan Karyawan Koperasi Simpan Pinjam Stefvy; Deva Djohan; Robin; Thamrin; Ika Puspa Satrianny
Jurnal Pengabdian Masyarakat Mandira Cendikia Vol. 3 No. 1 (2024)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Pengabdian pada masyarakat dilakukan dengan tujuan memberikan pengenalan manajemen usaha bagi pengurus dan karyawan koperasi khususnya KSP CU. Damai Sejahtera Medan. Pengenalan manajemen usaha diharapkan mampu meningkatkan kompetensi pengurus dan karyawan terutama dalam menjalankan fungsi-fungsi manajemen usaha baik dari pemasaran, keuangan maupun sumber daya manusia. Metode kegiatan ini berupa pengenalan konsep manajemen usaha dan peranannya dalam membangun keunggulan bersaing. Pengurus dan karyawan diberi pemahaman tentang fungsi-fungsi manajemen usaha baik dari pemasaran, keuangan maupun sumber daya manusia dalam rangka meningkatkan kemampuan pengurus dan karyawan dalam manajemen koperasi. Kegiatan LPPM dilaksanakan dengan metode tatap muka. Pelaksanaan kegiatan dilaksanakan dengan cara ceramah konsep-konsep fungsi-fungsi manajemen usaha dan aplikasinya dalam koperasi. Kegiatan PPM terlaksana dengan baik dan lancar. Peserta antusias mendiskusikan permasalahan manajemen yang dihadapi di KSP CU. Damai Sejahtera Medan.

PENERAPAN METODE PENYUSUTAN MENURUT KETENTUAN PAJAK DAN PENGARUHNYA TERHADAP PAJAK PENGHASILAN BADAN DI PT BUANA RANTAI BERKAT ABADI MEDAN Stefvy; Denny Salim
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.415

This research was conducted at PT Buana Chain Berkat Abadi Medan. This company is a spare parts distributor. The company has many fixed assets. Depreciation costs have an impact on company profits. Companies realize that the right depreciation method can minimize corporate tax income in a particular tax year. However, the depreciation method must be carried out based on the Income Tax Provisions in calculating tax income correctly. Company employees do not have sufficient experience and skills in taxation. Under these conditions, there is a possibility that employees may make mistakes in applying the depreciation method based on the Income Tax Provisions. The correct depreciation method in accordance with the Income Tax Provisions has an impact in determining the correct Corporate Income Tax. This research will analyze the application of depreciation methods in companies so that companies can recognize depreciation costs correctly in calculating the entity's tax income. In addition, this research can provide information on appropriate depreciation methods that can be used to minimize income tax payments for a particular tax year.

The Comparison of Financial Perfomance Between PT. Unitex TBK and PT. Sunson Textile Manufacturer TBK by Using Financial Ratio Analysis: Perbandingan Kinerja Keuangan Antara PT. Unitex TBK dan PT. Sunson Produsen Tekstil TBK dengan Menggunakan Analisis Rasio Keuangan Stefvy; Deva Djohan; Robin; Ester; Duffin
Jurnal Kolaboratif Sains Vol. 7 No. 2: FEBRUARI 2024 - Jurnal Kolaboratif Sains (JKS)
Publisher : Universitas Muhammadiyah Palu

The writer’s purpose of making this research is to compare PT. Unitex Tbk and PT. Sunson Textile Manufacturer Tbk of which company performs better during the tight competition of textile industries since the ASEAN-China Free Trade Agreement is signed in 2010. The object of this research is PT. Unitex Tbk and PT. Sunson Textile Manufacturer Tbk which are focusing on producing textile products such as yarn, fabric and other textile products. The objective of this research is to see the role of financial ratio analysis of both companies. The writer collects the data by using internet.After analyzing the data of both companies, the writer found out that both companies had a low perfomance during year 2018-2022. But, by comparing at this financial condition and performance on both companies, therefore, the writer can conclude that PT. Sunson Textile Manufacturer Tbk has a better financial performance.

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