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All Journal Jurnal Akuntansi dan Keuangan Riset Manajemen dan Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) International Journal of Public Budgeting, Accounting and Finance Jurnal Mantik Management Studies and Entrepreneurship Journal (MSEJ) POLICY, LAW, NOTARY AND REGULATORY ISSUES (POLRI) Benefit : Journal of Bussiness, Economics, and Finance Jurnal Ilmiah Smart International Journal of Mechanical, Electrical and Civil Engineering Optimum: Jurnal Ekonomi dan Pembangunan
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 Social Sciences

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Effectiveness Of Tax Collection With Warning Letters and Forced Letters On East Medan Pratama KPP Tax Revenue Latersia Br Gurusinga; Hermawan Sutanto; Feebee Salim
International Journal of Mechanical, Electrical and Civil Engineering Vol. 1 No. 3 (2024): July : International Journal of Mechanical, Electrical and Civil Engineering
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijmecie.v1i3.29

Abstract

This research aims to determine the level of effectiveness of tax collection with warning letters and forced letters on East Medan KPP Pratama tax revenues during the period January - October 2023. The population in this study are individual taxpayers and the research data was obtained from the Medan Pratama Tax Service Office. east. The research method used is the documentation data collection method obtained from KPP Pratama Medan Timur. The results of this research show that tax collection using warning letters and forced letters is less effective, with the calculation results of the average issuance of warning letters being 68.26% and forcing letters being 67.87%. It is said to be less effective because the percentage is in the range of 60% - 80%.
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.
A structure model of economic resilience on female single-parent families: The contribution of digital inclusion, financial management and financial trauma Sutanto, Hermawan; Handayani, Fitri; Sofyan, Silvia
Optimum: Jurnal Ekonomi dan Pembangunan Vol. 15 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/optimum.v15i2.14355

Abstract

Female single-parent households are among the most vulnerable groups to economic shocks due to limited access to resources, decent work, and social protection. Strengthening their economic resilience is therefore a pressing challenge, particularly in the era of digitalization where opportunities and risks coexist.This study aims to examine the role of digital inclusion, financial management, and financial trauma in shaping the economic resilience of female-headed households in Medan.The research contributes to the literature by integrating digital and psychosocial dimensions into a structural model of economic resilience, while also offering evidence-based insights for inclusive empowerment policies.A quantitative approach was employed using a survey of 200 respondents, and data were analyzed with Structural Equation Modeling–Partial Least Squares (SEM-PLS).The results indicate that digital inclusion significantly improves financial management and directly enhances economic resilience. Financial management mediates the relationship between digital inclusion and economic resilience, showing that digital access only translates into stronger resilience when supported by effective financial practices. Financial trauma, while directly influencing economic resilience, was not found to moderate the link between financial management and resilience.In conclusion, the findings highlight that access to digital technology combined with strong financial management skills is the key to building sustainable economic resilience in female-headed households.
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 Saragih, Jhon Raphael Shaputra, Juliandi Sofyan, Silvia Steven Steven Tifanni Tania Yusnaini Yusnaini