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All Journal Jurnal Akuntansi Bisnis dan Publik INFOKUM Proceeding of The International Conference on Economics and Business Proceedings of The International Conference on Business and Economics International Journal of Economic Research and Financial Accounting International Journal of Management, Economic and Accounting
Nina Andriany Nasution
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Tax Extensification, Taxpayer Behavior Control and Tax Counseling on Individual Taxpayer Compliance Moderated by Tax Amnesty at KPP Pratama Medan Polonia Friskacindy Wilya Shinta Gulo; Heriyati Chrisna; Nina Andriany Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to determine and analyze the effect of tax extensification, taxpayer behavioral control and tax counseling on individual taxpayer compliance moderated by tax amnesty at KPP Pratama Medan Polonia. This study uses primary data by distributing questionnaires via google form to individual taxpayers registered at KPP Pratama Medan Polonia. The total population in this study was 237,168 taxpayers. Sampling was carried out using the slovin formula so that a sample of at least 100 taxpayers was obtained. The data analysis techniques used are multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of the study indicate that simultaneously tax extensification, taxpayer behavioral control and tax counseling have a significant effect on individual taxpayer compliance in Pratama Medan Polonia. Partially, taxpayer behavioral control and tax counseling have a positive and significant effect on individual taxpayer compliance. While the tax extensification variable has no effect on individual taxpayer compliance. For tax amnesty as a moderating variable, it cannot strengthen the effect of tax extensification, taxpayer behavioral control and tax counseling on individual taxpayer compliance.
ANALYSIS OF THE IMPLEMENTATION OF PPK-BLUD IN ORDER TO ASSESS THE FINANCIAL PERFORMANCE OF THE CASE STUDY AT DRS. H. AMRI TAMBUNAN IN DELI SERDANG REGENCY Ika Monalisa Tambunan; Heriyati Chrisna; Nina Andriany Nasution
International Journal of Management, Economic and Accounting Vol. 3 No. 1 (2025): February 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study uses a quantitative method with a descriptive approach that aims to find out and evaluate the financial performance of Drs. H. Amri Tambunan Hospital, Deli Serdang Regency in 2019-2023. The object of this study is financial statements in the form of balance sheets, operational reports, cash flows, budget realization reports and notes on financial statements. The financial performance in this study was calculated using financial ratio parameters consisting of cash ratio, current ratio, collection period, fixed asset turnover, return on fixed assets, return on equity, inventory turnover, PNBP income ratio to operational costs, and the ratio of patient cost subsidies. The results of the study show that in 2019 the resulting financial performance achievement was 56.58% and obtained the "MEDIUM" criterion with the "BBB" category. In 2020, the resulting financial performance achievement was 65.79% and obtained the "GOOD" criterion with the "A" category. In 2021, the resulting financial performance achievement was 57.89% and obtained the "MEDIUM" criterion with the "BBB" category. In 2022, the resulting financial performance achievement was 66.84% and obtained the "GOOD" criterion with the "A" category. In 2023, the resulting financial performance achievement is 63.16% and obtained the "MEDIUM" criterion with the "BBB" category. Overall, the average financial performance achievement was 62.05% and obtained the "MEDIUM" criterion with the "BBB" category. The implementation of the Financial Management Pattern of the Regional Public Service Agency (PPK-BLUD) has a very important relationship with the financial performance of Drs. H. Amri Tambunan Hospital, Deli Serdang Regency and contributes to improving the financial performance of Drs. H. Amri Tambunan Hospital, Deli Serdang Regency through more autonomous, efficient, and accountable financial management.
Co-Authors Della Puspita Devi Mayasari Fitri Yani Panggabean Friskacindy Wilya Shinta Gulo Heriyati Chrisna Ika Monalisa Tambunan Khairani Agustin Meigia Nidya Sari Mhd. Ridho Ermansyah Lubis Nanci Parsaulian Simamora Nurlia Azizah Recka Lestari Renny Maisyarah Rizty Fanny Novriyanti Tia Aryani Sitanggang Triya Vebrianty