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All Journal Jurnal Riset Akuntansi dan Bisnis International Journal of Society and Law
Desi Triana Munthe
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Faktor-Faktor Yang Mempengaruhi Realisasi Penerimaan Pajak Di Kantor Pelayanan Pajak Pratama Medan Barat Desi Triana Munthe
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i2.7838

Abstract

This research aims to find out and analyze the effect of tax amnesty on the realization of tax revenues in KPP Pratama Medan Barat. To find out and analyze the influence of tax socialization on the realization of tax revenues in KPP Pratama Medan Barat. To find out and analyze the influence of tax amnesty and tax socialization on the realization of tax revenues in KPP Pratama Medan Barat. The analytical technique used in this study is quantitative data analysis, which is testing and analyzing data with calculations of numbers and then drawing conclusions from the test with track analysis techniques but in practice the processing of data research is not processed manually, but uses SPSS statistical software. From the results of this study, tax amnesty variables have a significant effect on the realization of tax revenues. From the results of this study, tax socialization variables have a significant effect on the realization of tax revenues. From the results of this study, tax amnesty variables and tax socialization have a significant effect on the realization of tax revenues.
Analysis of the Effect of Understanding Taxation and Tax Rates on the Compliance of MSME Taxpayers in Simpang Tanjung Ester Vanessa Lumban Tobing; Cindi Aulia Wanda; Siti Nazla Hayati; Desi Triana Munthe
International Journal of Society and Law Vol. 2 No. 1 (2024): April 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijsl.v2i1.83

Abstract

The purpose of this study is to determine the effect of understanding taxation, tax rates on taxpayer compliance with MSMEs. This research uses the tax object of MSMEs Simpang Tanjung. The sample in this study consisted of 10 respondents of MSME taxpayers who had an annual sales turnover below Rp 50,000,000,000 in the Simpang Tanjung area. This research is qualitative research. The method of data collection is by field study. Based on the results of research and discussions that have been carried out, it can be concluded that there is an influence of taxation understanding owned by taxpayers on the compliance of MSME Taxpayers in Simpang Tanjung, tax rates affect the compliance of MSME Taxpayers in Simpang Tanjung.
Co-Authors Cindi Aulia Wanda Ester Vanessa Lumban Tobing Siti Nazla Hayati