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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Akuntansi Kompetif JURNAL ILMIAH KOHESI Visi Sosial Humaniora Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Abdimas Bina Bangsa juremi: jurnal riset ekonomi Jurnal Minfo Polgan (JMP) Journal Of Human And Education (JAHE) NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Golden Ratio of Data in Summary Innovative: Journal Of Social Science Research Law and Economics GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity Jurnal Penelitian Pendidikan Indonesia Jurnal Akuntansi Nommensen Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki Atestasi : Jurnal Ilmiah Akuntansi
Lumban Gaol, Vebry
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The challenges of implementing carbon tax in Indonesia Meilinda Stefani Harefa; Vebry M. Lumban Gaol; Halomoan Sihombing; Sri Ida Royani Simanjuntak; Prans Hotmaringan Hutabarat
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244867

Abstract

Carbon taxes have proven to be an effective economic instrument in reducing carbon emissions in countries such as Finland, Sweden and Singapore. These countries have not only succeeded in significantly reducing greenhouse gas emissions but also utilised this policy to encourage the transition to clean energy while creating sustainable economic incentives. However, in Indonesia, the implementation of carbon tax has been delayed several times. This study aims to analyse the factors that cause delays in the implementation of carbon tax in Indonesia and expected to provide practical and applicable recommendations to ensure that the carbon tax can be effectively implemented by 2025. This research uses a qualitative approach. Thematic analysis is used to analyse data by reducing various qualitative data to find relevant and meaningful patterns in accordance with the research objectives. The factors that become obstacles in the implementation of carbon tax in Indonesia are unfinished regulations, readiness of digital infrastructure and technology, company dependence on fossil energy, and consideration of Indonesia's economic conditions. Specifically, the gap in digital monitoring technology still under development in terms of funding and human resources represents a significant barrier, causing Indonesia to lose momentum in integrating a low-carbon economy.
Pengaruh Pengetahuan Wajib Pajak dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak pada Pelaku UMKM di Kabupaten Tapanuli Utara Audrey M. Siahaan; Vebry M Lumban Gaol; Halomoan Sihombing; Verry
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2626

Abstract

Penelitian ini bertujuan untuk menguji pengaruh antara pengetahuan wajib pajak, sosialisasi pajak terhadap kepatuhan wajib pajak.. Variabel independen pengetahuan wajib pajak, sosialisasi pajak dengan variabel dependen yaitu kepatuhan wajib pajak. Data primer akan dikumpulkan dengan cara melakukan penyebaran kuisioner secara online (google form). Penilaian Kuisioner menggunakan skala likert. Jumlah sampel yaitu 60 responden yang terdapat di daerah Kabupaten Tapanuli Utara dan para pelaku UMKM.. Hasil penelitian menunjukan bahwa pengetahuan wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak di kabupaten tapanulinutara demikian juga dengan variabel sosialisasi pajak berpengaruh positif terhadap kepatuhan wajib pajak di kabupaten tapanuli Utara. Pengetahuan wajib pajak dan sosialiasi pajak lebih ditingkatkan lagi dan lebih disosialisasikan kepada para pelaku usaha UMKM karena dengan kepatuhan wajib pajak maka penerimaan negera melalui sektor pajak akan meningkat.
Prosedur Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Melalui DJP Online E-Filing Pada KPP Pratama Medan Barat: Pengabdian Lumban Gaol, Vebry M; Siahaan, Audrey M.; Sihombing, Halomoan; Silaban, Frederick S.; Verry
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5509

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan pendampingan kepada Wajib Pajak Orang Pribadi dalam melaporkan SPT Tahunan melalui sistem DJP Online e-Filing di KPP Pratama Medan Barat serta meningkatkan literasi perpajakan dan literasi digital masyarakat. Metode pelaksanaan dilakukan melalui observasi lapangan, asistensi langsung, serta edukasi prosedur pelaporan yang berlangsung selama Februari–April 2025. Tim pelaksana yang terdiri dari dosen dan mahasiswa berperan sebagai relawan pajak yang membantu proses pengecekan dokumen, pengisian formulir 1770S dan 1770SS, verifikasi data, hingga memastikan wajib pajak menerima Bukti Penerimaan Elektronik. Hasil kegiatan menunjukkan bahwa pendampingan secara langsung efektif membantu wajib pajak memahami prosedur pelaporan, mengurangi kesalahan pengisian, serta meningkatkan kesadaran pelaporan tepat waktu. Kendala yang ditemui meliputi aspek teknis seperti gangguan sistem dan jaringan serta aspek non-teknis berupa rendahnya pemahaman digital dan administrasi perpajakan. Secara keseluruhan, program ini memberikan manfaat nyata bagi masyarakat sekaligus meningkatkan kompetensi praktis mahasiswa dalam bidang perpajakan dan pelayanan publik.
COVID-19 and Monetary Policy Responses Purba, Martin Luter; Sihotang, Jusmer; Sitinjak, Ruth Betaria; Lumban Gaol, Vebry M; Nopeline, Nancy
Law and Economics Vol. 20 No. 1 (2026): February: Law and Economics
Publisher : Institute for Law and Economics Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/laweco.v20i1.259

Abstract

The COVID-19 pandemic has profoundly impacted the world economy, especially Indonesia, causing substantial fluctuations in essential macroeconomic indices such as economic growth, inflation, and financial markets. In response, Bank Indonesia executed a series of monetary policy modifications, chiefly by augmenting the money supply to guarantee liquidity and stabilize the economy. The efficacy of monetary policy transmission during extraordinary crises is debatable due to structural changes and increased uncertainty. This study seeks to analyze the dynamic relationships between money supply, inflation, and economic growth in Indonesia from 2013 to 2024, specifically contrasting patterns before and during the pandemic. The study utilizes a quantitative methodology, specifically the Vector Autoregression (VAR) model and Granger causality tests, to ascertain the direction and magnitude of correlations among variables. The results aim to deliver empirical evidence about the effectiveness of monetary policy in alleviating economic disruptions during health emergencies, so providing significant policy recommendations for central banks encountering analogous issues in the future
OPTIMALISASI QRIS SEBAGAI INSTRUMEN PEMBAYARAN DIGITAL BAGI UMKM PENENUN ULOS PADA LPK ANUGRAH PEMATANGSIANTAR Silaban, Yolanda N; Hasugian, Chrisnova; Silaban, Frederick Saroha; Lumban Gaol, Vebry M.; Sihombing, Halomoan; Verry; Simanjuntak, Sabriana R
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 4 No 01 (2026): FEBRUARI 2026
Publisher : Media Inovasi Pendidikan dan Publikasi

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

Abstract

Transformasi digital pada sektor Usaha Mikro, Kecil, dan Menengah (UMKM) menjadi urgensi dalam meningkatkan daya saing dan inklusi keuangan. Quick Response Code Indonesian Standard (QRIS) hadir sebagai sistem pembayaran terintegrasi yang mendorong efisiensi transaksi dan transparansi keuangan. Namun, adopsi QRIS pada UMKM penenun ulos di LPK Anugrah Pematangsiantar masih tergolong rendah akibat keterbatasan literasi digital dan pemahaman manajerial. Kegiatan pengabdian ini bertujuan mengoptimalkan pemanfaatan QRIS sebagai instrumen pembayaran digital melalui edukasi, pendampingan teknis, dan monitoring implementasi. Metode yang digunakan meliputi sosialisasi, pelatihan praktik penggunaan QRIS, serta evaluasi sebelum dan sesudah kegiatan. Hasil menunjukkan peningkatan pemahaman peserta terhadap sistem pembayaran digital serta meningkatnya kesiapan UMKM dalam mengimplementasikan QRIS pada transaksi usaha. Optimalisasi QRIS tidak hanya meningkatkan efisiensi pembayaran, tetapi juga memperkuat pencatatan keuangan dan memperluas akses pasar. Dengan demikian, digitalisasi pembayaran menjadi strategi strategis dalam penguatan ekosistem UMKM berbasis ekonomi kreatif lokal.
Digital Computer Science for Tax System in SME Taxpayers in Binjai City Vebry M Lumban Gaol; Halomoan S Sihombing; Henry Lumban Batu
Jurnal Penelitian Pendidikan IPA Vol 9 No SpecialIssue (2023): UNRAM journals and research based on science education, science applic
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9iSpecialIssue.6643

Abstract

:  Computer technology with digital power will bring better tax payment procedures and expectations of compliance levels. The digital world will encourage increasingly widespread use of artificial intelligence components to make tax-related work easier. This research falls under comparative causal studies using a survey method. The population consists of MSME operators (individual taxpayers) in the city of Binjai who have filled out and returned the questionnaire to the researchers. The sample selection was carried out using purposive sampling technique, and data was gathered from the opinions or perceptions of MSME operators (individual taxpayers) in Binjai. The primary data obtained were descriptively analyzed, and the model and the influence of tax rates and tax penalties on taxpayer compliance through tax understanding were examined using path analysis. The findings indicate a significant influence of tax rates and tax penalties on taxpayer compliance both simultaneously and partially, with tax understanding as an intervening variable not fully proving to mediate the relationship between tax rates and penalties on taxpayer compliance. The low path analysis value in this study should be considered by subsequent researchers to include other variables that may affect corporate value
Pengaruh Pengetahuan dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak UMKM dengan Kesadaran sebagai Variabel Intervening Sri Damai Simanjuntak; Vebry M Lumbangaol; Herti Diana Hutapea
Jurnal Minfo Polgan Vol. 14 No. 1 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i1.14657

Abstract

Low taxpayer compliance in Indonesia, despite the increasing number of Micro, Small, and Medium Enterprises (UMKM), is still a problem, especially in remote areas such as North Tapanuli. Many UMKM do not understand their tax obligations, which results in low levels of compliance. Knowledge of tax rules and procedures among them is also very minimal. In addition, the socialization carried out by the government has not reached all taxpayers, so that understanding of the importance of taxes and their impact on development is still low. This study aims to determine the effect of tax knowledge and socialization on compliance, with taxpayer awareness as an intervening variable, especially among UMKM in Tapanuli Utara. The quantitative method with Partial Least Square (PLS) analysis was used in this study. The results show that taxpayer knowledge has a positive effect on compliance, as does tax socialization. However, knowledge does not affect taxpayer awareness, while socialization has a positive effect. Taxpayer awareness affects compliance and acts as a mediator between socialization and compliance, but not between knowledge and compliance. This study emphasizes the importance of increasing tax knowledge and socialization to encourage taxpayer awareness and compliance among UMKM, with recommendations for the Regional Revenue Agency to expand more accessible tax education programs.
Co-Authors Amran Manurung Audrey M Siahaan Audrey M. Siahaan Audrey Siahaan Aurelya Zai, Cindy Tania Dame Ria Rananta Saragi DANIEL HARA TUA LUMBAN GAOL Danri T. Siboro Dian Putri Sihotang Enjel Verawati Febrilian, Lamtiar Frederick Saroha Silaban Gaol, Lasando Lumban Grancia Panjaitan Halomoan S Sihombing Halomoan Sihombing Hamonangan Siallagan Harefa, Meilinda Hasugian, Chrisnova Hasugian, Christnova Henry Lumban Batu Herti Diana Hutapea Hutabarat, Prans Hotmaringan Hutagalung, Joshia Hutapea, Herti Diana Irianto, Tomi Jenny M Simanjuntak Krismanto Erick Tobush Naibaho MANATAP BERLIANA LUMBAN GAOL Marcella Zalukhu Meilinda Stefani Harefa Meilinda Stefani Harefa Meri Gisela Lumbantobing Munte, Mei Hotma Mariati Nababan, Jesika Nelta Suryatna Putri Bu’ulolo Nopeline, Nancy Nurhayati Tambunan Pangaribuan, Corry Lucky Panjaitan, Grancia Pasaribu, Elsa Prans Hotmaringan Hutabarat Purba, Martin Luter Samosir, Hendrik E.S Siahaan, Audrey M. Siahaan, Viona Tasya Siboro, Danri T Siboro, Danri T. Sihombing, Halomoan Sihotang, Jusmer Silaban, Frederick S. Silaban, Yolanda N Simanjuntak, Sabriana R Simanjuntak, Sri Ida Royani Sinaga , Pebrien Mauli Sinaga, Era Elfrida Sinurat, Mangasa Sitinjak, Ruth Betaria Sri Damai Simanjuntak Sri Ida Royani Simanjuntak Sunday Ade Sitorus Verry Verry Verry Verry, Verry Victor H. Sianipar Viona Tasya Br Siahaan Waruwu, Frans Jessens