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SANKSI DALAM KETERLAMBATAN PEMBAYARAN PAJAK (REKLAME, KENDARAAN, RESTORAN) Hutabarat, Dany Try Hutama; Simanjuntak, Angelina Deasyta; Putra, Aulia; Paramitha, Jihan; Panjaitan, Khairunnisak; Stefany, Nandika Tiara Puteri; Surbakti, Febby Andriana; Diana, Sri; Akmal, Nurul
Nusantara Hasana Journal Vol. 1 No. 10 (2022): Nusantara Hasana Journal, March 2022
Publisher : Nusantara Hasana Berdikari

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Abstract

In the context of financing development, the role and potential of the taxation sector is very large, especially to support the success of regional development and national development. Sources of state financing include taxes and natural resources. The purpose of this study is to determine the sanctions for late payments as well as affecting the Regional Original Income (PAD) in vehicle taxes, restaurant taxes or advertisement taxes. Techniques in research using qualitative methods and literature study. The results of this study indicate that every increase in the imposition of tax sanctions will reduce taxpayer compliance in paying taxes and taxpayer awareness, service quality, tax audits and positive tax taxes on taxpayer compliance.
THE GLOBAL COMPETITION IN THE DIGITAL SOCIETY 5.0 ERA: THE CHALLENGES OF THE YOUNGER GENERATION Apdillah, Dicky; Panjaitan, Khairunnisak; Stefanny, Nandika Tiara Puteri; Surbakti, Febby Andriana
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 1 No. 3 (2022): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v1i3.151

Abstract

The millennial generation has rapidly taken over the workforce, posing new challenges to global competition in the era of Digital Society 5.0. According to surveys, millennials are technologically savvy. The ability of businesses to consistently enhance performance is contingent on their ability to retain and develop the millennial generation. The development of high-quality human resources (HR) among the millennial generation is a challenge in the era of digital society's global competition. 5.0. The millennial generation is inextricably linked to the Industrial Revolution 4.0, often known as the Fourth Industrial Revolution. Hence, it can be stated that human resource development is critical in current era, where the revolution is centered on the pattern of digitalization and automation in all spheres of human life. A good and excellent education system, particularly in terms of educational quality and relevance to community and work demands, is a major priority for creating human resources for the millennial generation.