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All Journal Measurement : Jurnal Akuntansi Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Mantik eCo-Buss JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Akuntansi Barelang Akrab Juara : Jurnal Ilmu-ilmu Sosial JUPADAI : Jurnal Pengabdian Kepada Masyarakat JURSIMA Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Mortigor Afrizal Purba
Universitas Putera Batam
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Pengaruh Pengetahuan Pajak, Penerapan E-Filing, Pemeriksaan Pajak, dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Vitri Nurhayati; Mortigor Afrizal Purba
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1654

Abstract

Purpose of this study is to investigate the impact of tax knowledge, implementation of e-filing, tax audits, and tax socialization on individual taxpayer compliance. This research analyzes primary data, namely from questionnaires that have been distributed via google form with scale likert to 100 individual taxpayers located at KPP Pratama South Batam. The sample selection used in this research used techniques random sampling. Testing of research variables was carried out using descriptive analysis methods, validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression tests, t tests, F tests, and coefficient of determination tests using the SPSS V25 application. The research results show that tax knowledge does not have an effect on individual taxpayer compliance. Meanwhile, there is a significant influence on implementation of e-filling, tax audits, and tax socialization regarding individual taxpayer compliance..
The Analysis of Factors Affecting Tax Compliance Among MSMEs In Batam City Shelvira; Mortigor Afrizal Purba
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1658

Abstract

The primary objective of this study is to assess the impact of the modernization of the tax administration system, tax socialization, and tax supervision on the compliance of micro, small, and medium enterprises (MSMEs) in Batam City. This research adopts a quantitative approach and focuses on the population of MSMEs actors who submitted tax returns to KPP Pratama Batam Selatan in 2022, with total of 2.797 individuals. By applying the Slovin formula with a 10% margin of error, a sample of 100 respondents was selected for the study. The research employs secondary data obtained from books, articles and also directly obtained from KPP Pratama Batam Selatan and primary data collection through the distribution of questionnaires using Google Forms, and the responses will be analyzed utilizing the SPSS version 25 software. The findings indicate a positive and significant correlation between the variables of modernization of the tax administration system, tax socialization, and tax supervision on the tax compliance of MSMEs in Batam City.
Analisis Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan pada Usaha Mikro Kecil Menengah di Kota Batam Melinda A.J Munthe; Mortigor Afrizal Purba
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1675

Abstract

This study aims to analyze the application of SAK EMKM in the preparation of financial reports on small and medium micro businesses in Batam City. This study used a descriptive and quantitative statistical approach with a population of 700 MSMEs registered with the Batam City Cooperatives and Small and Medium Enterprises Office and the sample in this study consisted of 100 respondents and used a questionnaire as a data collection instrument. From the data analysis, it was found that SAK EMKM did not affect financial reports with t count (1.276) < t table (1.983) and MSME socialization had an effect on financial reports with t count (6.462) > t table (1.983). Simultaneously the results of the EMKM SAK F test and MSME outreach have an effect on financial reports with a calculated F value (28.566) > F table 2.69).
Co-Authors Agus Defri Yando Agus Defri Yando Agus Defri Yando Asti Murni Dachi Bayu Sugara Eldiana Sidaruk Erni Yanti Natalia Ernisa Juniarti Manurung Handra Tipa Jenniver Jenniver Juwita Sinaga Kiki Futich Rosida Lusian Monalisa Maretta Bahrien Melinda A.J Munthe Natalia Sitohang Nirwana, Anggun Nora Pitri Nainggolan Prayogi Utomo Purba, Tiurniari Rusliani Butar-butar Shelvira Stevani Pasaribu T. Shelvira Rifalny Al Jufry TIURNIARI PURBA Vargo Christian L. Tobing Vitri Nurhayati