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Pengaruh Layanan e-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di UPTD Pependa Medan Selatan Wijaya Turnip, Mikael; Humaizi; Muhammad Husni Thamrin
PERSPEKTIF Vol. 13 No. 4 (2024): PERSPEKTIF October
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/perspektif.v13i4.12913

Abstract

The electronic Samsat application (e-Samsat) at the Regional Revenue Management Technical Implementation Unit (UPTD) Medan Selatan is expected to enhance motor vehicle taxpayers' compliance. This compliance is crucial for optimizing regional tax revenue and supporting regional development. However, low taxpayer awareness and the complexity of payment procedures remain challenges that need to be addressed. This study aims to analyze the impact of the e-Samsat service on taxpayer compliance. The research employs a quantitative approach using a survey method, collecting data through questionnaires distributed to motor vehicle taxpayers in the UPTD Medan Selatan area. The analysis technique used is simple linear regression to determine the influence of the e-Samsat service on taxpayer compliance. The results show that the e-Samsat service positively affects compliance. The application facilitates payment access, reduces waiting times, and increases taxpayer understanding of their tax obligations. However, technical issues and a lack of understanding of how to use the application still pose challenges. Therefore, the government is advised to intensify outreach efforts, improve technological infrastructure, and enhance service quality to maximize the positive impact of e-Samsat.
ANALYSIS OF DELAYS IN BUDGET ABSORPTION IN THE ASAHAN DISTRICT HEALTH DEPARTMENT NORTH SUMATRA PROVINCE Dicky Muhammad Rahim Nasution; Tengku Irmayani; Muhammad Husni Thamrin
Journal of International Islamic Law, Human Right and Public Policy Vol. 2 No. 3 (2024): September
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59733/jishup.v2i3.82

Abstract

The delay in budget absorption that occurred at the Asahan District Health Service was due to several causes. The research objectives to be achieved from this research are analyzing the Work Plan and Budget with the realization of activities, analyzing factors that influence budget realization at the end of the year, and analyzing the consequences of budget delays that occur at the Asahan District Health Service in the 2023 budget year. Researchers use qualitative research with explanatory methods. The findings that can be conveyed in the results of this research include: adjustments to the Work Plan and Budget with the realization of activities for the 2023 fiscal year at the Asahan District Health Service due more to the budget process. This means a budget policy with the principle of quality and targeted spending. Apart from that, the realization of the budget at the end of the year that occurred at the Asahan District Health Service was more due to technical instructions, human resource capacity, especially knowledge of PMK212 regulations, and budget sources such as PAD that was not reached targets and provisions of transfer funds from the center that were not in accordance with the schedule. Consequences of budget delays at the Asahan District Health Service, which can reduce the budget ceiling in the following year and results in activities not being realized.
Efektivitas Program Pencegahan Stunting Di Kabupaten Tapanuli Utara: (Studi Kasus: Desa Sangkaran Kecamatan Siatas Barita) Caroline, Putri; Muhammad Husni Thamrin
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 2 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i2.4942

Abstract

Gizi balita di indonesia masih belum terpenuhi dengan baik sehingga mengakibatkan suatu permasalahan fisik yakni stunting. Di berbagai wilayah tidak luput dari permasalahan tersebut salah satunya Desa Sangkaran yang berada di level tinggi kasus stunting se Kecamatan Siatas Barita dan masih terus menunjukkan angka yang naik turun. Padahal program pencegahan stunting telah diupayakan, namun memang masih ditemukan permasalahan pada sumber daya manusia dimana masih terdapat Masyarakat yang belum begitu paham mengenai pemahaman stunting serta masalah mengenai ketidaktepatan sarana pemanfaatan program. Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis efektivitas program pencegahan stunting di Desa Sangkaran Kecamatan Siatas Barita Kabupaten Tapanuli Utara. Metode penelitian yang digunakan yakni metode penelitian deskriptif kualitatif. Efektivitas program yang dijalankan mengenai pemberian makanan tambahan berhasil dijalankan sesuai waktu yang telah ditetapkan namun realisasi yang dihasilkan tidak dapat maksimal, karena kebermanfaatan pemberian makanan tambahan tidak sepenuhnya masuk ke sasaran. Adapun pada program kelas ibu hamil dan ibu balita dapat membawa pengaruh dan berdampak baik bagi peserta kelas, dimana dapat menambah pemahaman para ibu. Hanya saja, peserta kelas terbatas dan sangat minim jumlahnya sehingga tidak dapat mencakup seluruh sasaran ibu hamil dan ibu balita Desa Sangkaran. Program penanganan stunting belum sepenuhnya tercipta pada aspek pencapaian tujuan, dimana regulasi telah sesuai dan kurun waktu berhasil dilaksanakan sesuai waktu yang ditetapkan hanya saja sasaran yang konkrit belum terlaksana. Pada aspek integrasi, telah terlaksana sesuai prosedur sedangkan proses sosialisasi telah sesuai acuan standar operasional prosedur, Adapun pada aspek adaptasi, peningkatan kemampuan terealisasi sedikit demi sedikit namun berkaitan dengan sarana prasarana yang belum memadai.