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Sutanto, Hermawan
Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi Dan Rekayasa Teknologi, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Benefit : Journal of Bussiness, Economics, and Finance

 1 
Analisis Faktor-Faktor Yang Mempengaruhi Kesadaran Wajib Pajak Dalam Membayar Pajak Pada UMKM Kota Medan Lirianti, Saltinaria; Sutanto, Hermawan; Saragih, Jhon Raphael
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1320

Abstract

This study seeks to assess the impact of taxpayer knowledge, compliance, and income level on awareness of Micro, Small, and Medium Enterprises in Medan City. This study employs descriptive quantitative analysis and multiple regression, with a sample size of 100 respondents. The findings of this study demonstrate that Tax Knowledge positively and significantly influences Tax Awareness among Micro, Small, and Medium Enterprises. Tax compliance positively and significantly influences taxpayer awareness of Micro, Small, and Medium Enterprises in Medan City. The income tax level positively and significantly influences taxpayer knowledge of Micro, Small, and Medium Enterprises in Medan City.
Optimalisasi Ketercapaian Pajak Bumi Dan Bangunan Perdesaan Perkotaan (PBB-P2) Dalam Meningkatkan Pendapatan Asli Daerah Kota Medan Kaban, Topanta; Br. Gurusinga, Latersia; Sutanto, Hermawan
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1329

Abstract

This study aims to analyze the optimization of the achievement of Rural and Urban Land and Building Tax (PBB-P2) in increasing the Local Own-Source Revenue (PAD) of Medan City. In the context of fiscal decentralization, PBB-P2 is a crucial instrument that local governments can utilize to finance development and enhance fiscal independence. This research employs a qualitative descriptive approach, using data collection techniques such as literature review, observation, and documentation of PBB-P2 realization and target data in Medan City during the period 2021–2023. The results indicate that despite the significant tax potential, the realization of PBB-P2 revenue tends to decline and has not met the expected targets. This is mainly due to inaccurate tax object data, low taxpayer awareness, and weak administrative and collection systems. To address these issues, optimization strategies are needed, including updating the tax database, educating the public, improving human resource capacity, and implementing information technology systems that support tax administration efficiency. The optimization of PBB-P2 collection is expected to sustainably increase Medan City’s PAD and strengthen public service delivery in the future.
Co-Authors Amelia Lautan Borman, Syahrul Br. Gurusinga, Latersia Feebee Salim Fitri Handayani Fitri Handayani Henson, Henson Jessy Kaban, Topanta Latersia Br Gurusinga Lirianti, Saltinaria Nainggolan, Amanda Anggriani Saragih, Jhon Raphael Shaputra, Juliandi Sofyan, Silvia Steven Steven Tifanni Tania Victor Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini