Article Per Year (5 Year)
p-Index From 2021 - 2026
6.768
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik International Conference of ASEAN Prespective and Policy (ICAP) Indonesia Berdaya Accounting and Business Journal Economics and Digital Business Review GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Ekonomi Journal of Trends Economics and Accounting Research Jurnal Ilmu Sosial, Pendidikan Dan Humaniora Gemilang: Jurnal Manajemen dan Akuntansi The International Conference on Education, Social Sciences and Technology (ICESST) Journal of Artificial Intelligence and Digital Business Prosiding Seminar Nasional Manajemen dan Ekonomi Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Perpajakan Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
, Yunita Sari Rioni
Universitas Pembangunan Pancabudi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

Published : 59 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 59 Documents
Search

 2   3   4   5   6 
Penggunaan E-Form untuk Meningkatkan Kepatuhan Wajib Pajak di SMAN 1 Binjai Yunita Sari Rioni; Wan Fachruddin; Yurika Aulia
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 1 No. 2 (2024): Desember : Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v1i2.140

Abstract

Taxes function as a source of income for the state which is used to support development and finance various state needs. So far, taxpayer compliance has been the main focus of the Directorate General of Taxes. In an effort to increase the level of taxpayer compliance, the Directorate General of Taxes continues to innovate in providing services to taxpayers by developing an electronic system for the tax registration, payment and reporting process. Through this electronic system, the Directorate General of Taxes provides various conveniences, starting from the taxpayer registration process to tax reporting.
Efektivitas Pajak Hotel dan Restoran Dalam Meningkatkan Pendapatan Asli Daerah (PAD) Kota Medan: Penelitian Ela Pratiwi; Miftha Rizkina; Yunita Sari Rioni
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2241

Abstract

This study aims to analyze the effectiveness and contribution of Hotel Tax and Restaurant Tax to the increase of Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) in Medan City for the 2020–2024 period using a descriptive quantitative method based on secondary data from the Medan City Regional Revenue Agency (Bapenda). The findings show that the effectiveness of Hotel Tax fluctuated, starting from the “quite effective” category in 2020 (80.01%), decreasing to “less effective” in 2021 (69.74%), then gradually increasing until it reached the “effective” category in 2024 (91.03%). Meanwhile, Restaurant Tax demonstrated a more stable trend, with effectiveness increasing from 76.93% in 2020 to 93.27% in 2023, and slightly declining but remaining in the “effective” category in 2024 (92.88%). In terms of contribution to PAD, Restaurant Tax consistently recorded a high contribution, ranging from 11.70% to 16.81%, while Hotel Tax contributed at a low to medium level, between 4.61% and 6.72%. These findings highlight that the restaurant sector plays a more dominant role in supporting PAD growth in Medan City compared to the hotel sector. Therefore, the local government is advised to maintain optimal Restaurant Tax collection performance while increasing Hotel Tax contribution through more effective tax intensification and extensification strategies.
Analisis Efektivitas Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah (PAD) Kota Medan Heriyanto, Gita; Rioni, Yunita Sari
Economics and Digital Business Review Vol. 7 No. 1 (2025): Agustus - Januari
Publisher : STIE Amkop Makassar

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

Abstract

Penelitian ini dilakukan untuk mengetahui seberapa besar Analisis Efektivitas Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah di Kota Medan. Jenis penelitian yang digunakan yaitu penelitian deskriptif. Pada penelitian ini teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Adapun teknik analisis yang digunakan ialah analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa Persentase rata-rata Efektivitas Pajak Daerah terhadap Pendapatan Asli Daerah di Kota Medan tahun 2020 sampai 2024 sebesar 67,97%. Artinya tingkat Efektivitas Pajak Daerah di Kota Medan dikategorikan Cukup Efektif, maka dapat dikatakan Badan Pendapatan Daerah Kota Medan cukup efektif dalam mengelola Pajak Daerah nya. Sedangkat tingkat persentase Kontribusi Pajak Daerah Kota Medan dari tahun 2020 sampai 2024 sebesar 96,33%, artinya tingkat Kontribusi Pajak Daerah di Kota Medan termasuk dalam kategori Sangat Baik. Sehingga dapat disimpulkan bahwa Badan Pendapatan Daerah Kota Medan sangat baik dalam kontribusi pengelolaan pajak daerah nya.
Efektivitas Layanan E-Samsat dalam Meningkatkan Kepatuhan Pembayaran Pajak Kendaraan Bermotor di Kota Binjai Zemila Dearni; Yunita Sari Rioni
JISPENDIORA Jurnal Ilmu Sosial Pendidikan Dan Humaniora Vol. 4 No. 3 (2025): Jurnal Ilmu Sosial, Pendidikan Dan Humaniora (JISPENDIORA)
Publisher : Badan Penerbit STIEPARI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jispendiora.v4i3.3070

Abstract

This study aims to analyze the effectiveness of the E-Samsat service in improving compliance with Motor Vehicle Tax (PKB) payments in Binjai City. The method used is descriptive qualitative with observation, in-depth interviews, and documentation techniques. This study involved 5 taxpayer informants who had different E-Samsat usage intensities (always, routinely, ever, rarely, never) and 1 key informant from the UPT Samsat. The results show that the E-Samsat service through the SIGNAL application and E-Samsat Sumut Bermartabat provide convenience, speed, and transaction security that have a positive impact on PKB payment compliance. This application makes it easier for taxpayers to make payments without having to visit the Samsat office, which of course increases convenience and time efficiency. However, there are still obstacles related to digital literacy and limited network infrastructure that hinder optimal utilization of the service. Many taxpayers do not fully understand how to use the application or do not have adequate access to use the service. Data on the realization of PKB in Binjai City shows an increasing trend in tax revenue after the introduction of the E-Samsat service, although this increase does not fully reflect an optimal level of compliance. This indicates that further public education is still needed regarding the importance of paying taxes and how to use the E-Samsat service. Ongoing supervision is also crucial to ensure that taxpayers not only conduct transactions but also fully understand their obligations. Furthermore, this study's findings suggest that public understanding of the importance of paying taxes still needs to be improved. A more effective communication strategy is needed to ensure that information about E-Samsat and its benefits is more widely disseminated. Overall, while E-Samsat has a positive impact on PKB payment compliance, infrastructure support, digital literacy, and more intensive education and supervision are essential to achieve maximum compliance.
Analisis Kepatuhan Wajib Pajak Pada Pelaku UMKM Home Industry di Desa Pematang Serai Tanjung Pura Langkat Yunita Sari Rioni; Destari Nurlaila Damanik; Yurika Aulia
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 1 (2024): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i1.44

Abstract

In facing this situation, the important role of MSMEs in supporting Indonesia's economic growth remains relevant. Even though they have great potential to contribute to the country's economy, there are still many MSMEs that have not registered as tax collectors, so tax revenues in Indonesia have not reached their maximum potential. Apart from that, the phenomenon of tax non-compliance from MSMEs may increase with the existence of regulations governing increases in tax. This research aims to examine the extent to which MSMEs will comply with tax, using qualitative methods with a content analysis approach. The data used in this research includes information about MSMEs obtained from the website of the Ministry of Cooperatives and Small and Medium Enterprises, as well as data regarding the level of tax compliance of MSMEs obtained from the website of the Directorate General of Taxes.
PENERAPAN PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI STRATEGI PENGHEMATAN PEMBAYARAN PAJAK PADA YAYASAN KURNIA Rioni, Yunita Sari; Saraswati, Dwi; Junawan, Junawan
JURNAL PERPAJAKAN Vol 6 No 1 (2024): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v6i1.4951

Abstract

Tax planning is one of the ways that taxpayers can utilize in managing their business or income taxation, but it should be noted that the intended tax planning is tax planning without violating the constitution or applicable taxation laws. Tax Planning is a capacity that is owned by the Taxpayer (WP) to arrange financial activities in order to get a minimum tax expenditure (burden). Theoretically, tax planning is known as effective tax planning, which is a taxpayer trying to get tax savings through tax avoidance procedures systematically in accordance with the provisions of the Taxation Law. An appropriate tax planning will produce a minimal tax burden that is the result of tax savings and / or tax avoidance that can be received by the tax authorities and not at all due to tax smuggling that cannot be accepted by the tax authorities and will not be tolerated (Ruchjana, 2008) . Good planning requires taxpayers to follow and know the latest developments in taxation regulations (Gloritho, 2009).
IMPLEMENTASI SISTEM SELF ASSESMENT PAJAK PENGHASILAN PASAL 25 PADA PT SYNERGI RAVELINO TOURS & TRAVEL Saraswati, Dwi; Rioni, Yunita Sari
JURNAL PERPAJAKAN Vol 7 No 1 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i1.4962

Abstract

The purpose of this study is to describe the calculation, deposit and reporting as well as the application of accounting for Income Tax Article 25 at PT. Synergi Ravelino Tours & Travel. The data used in this study are secondary data obtained through documentation and observation of financial statements for the data in 2017. The analytical method used in this study is descriptive analysis with a qualitative approach. The results of this study indicate that the calculations made by PT. Synergi Ravelino Tours & Travel complies with tax regulations. Delays in depositing and reporting Article 25 Income Tax will be subject to fines which can be detrimental to the company. The results of this study are PT. Synergi Ravelino Tours & Travel make deposits and report Article 25 Income Tax past the deadline set by the Taxation Law, thus subject to administrative sanctions.
ANALISIS PENINGKATAN KEPATUHAN WAJIB PAJAK DALAM PEMBUATAN NPWP UKM DI KEBUN LADA KECAMATAN HINAI KABUPATEN LANGKAT Rioni, Yunita Sari; Radhifan Syauqi, Teuku
JURNAL PERPAJAKAN Vol 7 No 2 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i2.4971

Abstract

The study aims to determine the level of compliance of taxpayers in making UKM NPWP in Lada Kebun Hinai District of Langkat Regency. The level of taxpayer compliance in making NPWP is very important because it can facilitate the UKM in the process of running their UKM. Data collection techniques used in this study were document data and interviews. Data analysis is done by comparing the level of taxpayer compliance in making UKM NPWP
SOSIALISASI PENGETAHUAN WAJIB PAJAK UMKM TERHADAP KEWAJIBAN PERPAJAKAN TENTANG TARIF UMKM DI DESA HINAI KANAN Sari Rioni, Yunita; Saraswati, Dwi; H. Afsari, Fadhilah; Radhifan Syauqi, Teuku
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 5 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i5.1881-1888

Abstract

Pengabdian Kepada Masyarakat ini merupakan bentuk perwujudan dari Tri Darma Perguruan Tinggi, yang sudah dijalankan beberapa bulan yang lalu. Pengabdian ini dilakukan memberikan materi tentang sosialisasi pengetahuan wajib pajak UMKM terhadap kewajiban perpajakan tentang tarif UMKM di Desa Hinai Kanan, sosialisasi ini diikuti oleh mahasiswa yang sedang melakukan program KKNT di Desa tersebut.
PERAN E-COMMERCE DALAM MENINGKATKAN STRAGTEGI BRANDING DAN PACKAGING KACANG INTIP DI DESA PEMATANG SERAI KABUPATEN LANGKAT Sari Rioni, Yunita; Rian Agustin, Roro; Franita, Riska 
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 11 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i11.4952-4959

Abstract

Desa Pematang Serai, yang terletak di Kecamatan Tanjung Pura, Kabupaten Langkat, memiliki jarak sekitar 5 km dari pusat kota Tanjung Pura. Mayoritas masyarakat di Desa Pematang Serai bekerja sebagai petani, nelayan, dan pedagang/pengrajin, sehingga membutuhkan kelembagaan desa yang efektif untuk mengelola potensi sumber daya alam dan potensi masyarakat desa. Hal ini bertujuan agar dapat menciptakan sumber pendapatan baru bagi warga yang memiliki penghasilan yang tidak tetap dan terbatasHal ini disebabkan oleh letak Desa Pematang Serai yang dekat dengan laut. Potensi yang ada di desa ini meliputi sumber air yang melimpah, meskipun terletak di pedalaman dan dekat dengan laut, desa ini memiliki pasokan air yang cukup untuk mengairi sawah. Kekurangannya adalah kurangnya jiwa wirausaha di kalangan warga. Banyak orang yang tidak peka terhadap potensi yang ada pada sumber air. Dalam bidang pendidikan, banyak warga Desa Pematang Serai yang saat ini masih menempuh pendidikan, baik di tingkat sekolah maupun kuliah. Namun, pengembangan di sektor ini masih terbatas, yang menghambat masyarakat untuk berinovasi dan mengoptimalkan potensi desa guna meningkatkan perekonomian daerah. Bisnis rumahan di Desa Pematang Serai terbatas karena desa ini tidak terletak di jalur lintas atau dekat dengan berbagai kota, sehingga usaha rumahan hanya dimanfaatkan oleh masyarakat setempat. Salah satu usaha yang telah dijalankan oleh warga desa ini adalah produksi Kacang Intip. Berdasarkan hasil observasi lapangan, proses produksi masih dilakukan secara manual, seperti dalam penghalusan tepung untuk kulit kacang intip, pengemasan produk, dan pengeringan kacang intip setelah digoreng.
Co-Authors , Oktarini Khamilah Siregar Anwar Suhut Ardhansyah Putra Hrp Aulia, Yurika Damanik, Destari Destari Damanik Destari Nurlaila Damanik Destari Nurlaila Damanik Dian Septiana Sari Dianty Putri Purba Dwi Saraswati Dwi Saraswati Ela Pratiwi Evriany Saragih Fadhilah H. Afsari Fani Gozali Fani Gozali Franita, Riska  Franita, Riska  H. Afsari, Fadhilah Harahap, Ardhansyah Putra Heriyanto, Gita Hernawaty Hernawaty Ikhah Malikhah Ikhah Malikhah Ikhah Malikhah Intan Kumala Sari Irawan , Irawan Judith Angeline Judith Angeline Junawan Junawan Junawan, Junawan Kartika Chandra Meilia Tan Miftha Rizkina Nazhirah Yunus, Rusyda Nura Amalia Afan Nuraisyah, Julia Nurlaila Damanik, Destari Pakpahan, Andre Yahya Pipit Buana Sari, Pipit Buana Purba, Dianty Putri Radhifan Syauqi, Teuku Rahmadani , Rahmadani Rian Agustin, Roro Roro Rian Agustin Roro Rian Agustin Rusyda Nazhirah Yunus saragih, Evriany Saraswati, Dwi Sari, Maya Macia Sebrina Handayani Siti Nurhayati Tengku Noviani Delvira Tia Novira Sucipto Wan Fachruddin Wan Fachruddin Wan Fachruddin Yumina Telaumbanua Yurika Aulia Yurika Aulia Zemila Dearni