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All Journal Economic Journal of Emerging Markets Ekonomi dan Keuangan Journal of Economics, Business, & Accountancy Ventura Benefit: Jurnal Manajemen dan Bisnis Sriwijaya Law Review JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora EKONOMIS : Journal of Economics and Business Jurnal Samudra Ekonomi dan Bisnis International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Governance Risk Management Compliance and Sustainability IIJSE Review of Islamic Social Finance and Entrepreneurship
Wahyu Ario Pratomo
Prodi S1 Ekonomi Pembangunan
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Strategi Sentralisasi Pajak Terhadap Kepatuhan Perpajakan pada PT. Bank Sumut Rospiani, Eka; Pratomo, Wahyu Ario; Nasution, Fahmi Natigor
Jurnal Ilmiah Muqoddimah: Jurnal Ilmu Sosial, Politik dan Hummaniora Vol 9, No 2 (2025): Mei 2025
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jim.v9i2.2025.1219-1230

Abstract

Penelitian ini bertujuan untuk mengeksplorasi bagaimana strategi sentralisasi pajak yang diterapkan oleh PT. Bank Sumut berpengaruh terhadap kepatuhan perpajakan. Pendekatan yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam dan penyebaran kuesioner. Hasil penelitian menunjukkan bahwa strategi sentralisasi, yang dimulai sejak tahun 2020, berdampak signifikan terhadap peningkatan efisiensi pelaporan dan pembayaran pajak. Faktor utama yang mendukung kepatuhan adalah pemahaman pegawai yang tinggi terhadap kewajiban perpajakan, pengawasan internal yang kuat, serta sosialisasi yang dilakukan secara berkala oleh Tim Pajak Kantor Pusat. Kendala yang masih dihadapi antara lain gangguan sistem pada server DJP dan data vendor yang tidak valid. Implikasi dari penelitian ini mengarah pada perlunya penguatan unit pengawasan internal yang terpisah dari pelaksana pajak dan peningkatan kualitas validasi data vendor. Dengan penguatan strategi sentralisasi dan kolaborasi antarunit, tingkat kepatuhan perpajakan di Bank Sumut dapat terus ditingkatkan
The Impact of QRIS Policy on the Development of Micro Businesses in Medan City, Indonesia Rahman, Arif; Hakim, Sukma Hayati; Pratomo, Wahyu Ario
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 3 (2023): December 2023 - March 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i3.3585

Abstract

This study analyzes the impact of the QRIS policy in the early stages of implementation on financial performance and expansion of the market share of micro-businesses in Medan City. Financial performance is observed through changes in turnover and net profit; meanwhile, market share is determined based on changes in the number of new customers before and after the implementation of the QRIS policy. This study employs the Difference in Differences (DiD) method. The type of data used is primary data. Purposive and random sampling was utilized with 50 samples of micro businesses for the treatment group and 50 for the control group. The time difference was found between before and after the implementation of the QRIS policy. The results of this study show that the QRIS policy has a positive and significant effect on the increase in new consumers. On the other hand, the QRIS policy has no significant impact on the net profit and turnover of micro businesses. The COVID-19 pandemic has significantly and negatively impacted micro-enterprises, sharply declining revenue and net profit. However, based on the magnitude of the decline, the control group experienced a relatively greater turnover and net profit decline than the treatment group. The implication of this study is the need for efforts to increase micro-entrepreneurs understanding of the importance of faster adaptation to advances in digital technology, one of which is adjustments to a more flexible payment system so that consumers can get a wider choice of payment schemes. In addition, payment system authorities should address various obstacles in using the system and provide more massive socialization of the products offered.
Co-Authors Abdilah Ragilia M Abdul Ghafar Ismail Adithiya Rahman Atmaja Ahmad Albar Tanjung Ahmad Yani Hazir Amanda WBBA Angin, Sutejo Perangin Arif Rahman Arif Rahman Baktiar Bin Musa Chenny Seftaria D. Agus Harjito Arif Singapurwoko Dede Ruslan Dina, Farah Doriani Lingga Fauziah Fauziah Hakim, Sukma Hayati Hasibuan, Widya Sartika Inggrita Gusti Sari Nasution Irsad Irsad Lubis Ismadi Ismail Kamal, Khairul Luh Putu Ratna Sundari Muhammad Arief Tirtana Muhammad Fahmi Tanjung Muhammad Syafii Nasution, Fahmi Natigor Paidi Hidayat Pasaribu, Ayu Angelina Ragyl Arieyanto Raina Linda Sari Ramadhan Devan Pratama Rambe, Nurul Hidayah Reavindo, Quarthano Rosilawati Amiruddin Rospiani, Eka Rulianda Purnomo Wibowo Ruth Christa Saida Hasibuan Sembiring, Sya’ad Afifuddin Sirojuzilam Hasyim Soeparno, Wahyu Sugeng Imam Suhaimi, Syech Sukma Hayati Hakim Suprayitno, Aryadimas Susanto, Arva Athallah Syarief Fauzie Taufan Achmad Felna Tetty Yuliaty Tika Widiastuti Walad Altsani Weni Hawariyuni, Weni Widya Sartika Hasibuan Wiyadi Wiyadi Yasmin Chairunisa Muchtar Yola Anggia