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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Ragam Pengabdian
Jenni Nova Yanti Siburian
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Environmental Science Social Sciences Other

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ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK RESTORAN PADA DINS PENDAPATAN PENGELOLA KEUANGAN DAN KEKAYAAN DAERAH KABUPATEN TOBA SAMOSIR Jenni Nova Yanti Siburian; Febri Yuliani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol 1, No 2: WISUDA OKTOBER 2014
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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Abstract

Tax is one of the main income sources for a country that is paid by the public. Restaurant tax is a mandatory fee charged to entities or persons for services selling food and / or beverages consumed by the purchaser either in the ministry or in another place with free of charge. Effectiveness research restaurant tax collection was conducted in Toba Samosir. The purpose of this study is to determine and analyze the effectiveness of Tax Collection Restaurant and to identify and analyze factors that influence the effectiveness of the Restaurant Tax Collection Revenue Service Financial Management and Wealth Toba Samosir regency. Based on the results of the Restaurant Tax Collection Effectiveness Analysis at the Department of Revenue Financial Management and Wealth Toba Samosir concluded " yet equally effective " because it is not in accordance with the Regional Regulation Number 1 of 2012 on Local Taxes. Internal factors that cause lack of firmness or legal sanction given to taxpayers who do not obey the restaurant to pay taxes and the lack of socialization of the importance of tax made by the Department of Revenue Financial Management and Wealth Toba Samosir regency. While external factors,namely the lack of knowledge of the importance of tax payers taxes and lack of enthusiasm taxpayer in terms of tax payments. Suggestions for future improvement evaluation is Party Revenue Service Financial Management and Wealth Toba Samosir regency should the restaurant tax purposes in accordance with the Toba Samosir Regency Regulation Number 1 of 2012 on Local Taxes, strict application of sanctions to the taxpayer is delinquent payment of taxes and do education and socialization abiding tax intensively Toba Samosir to the public to raise awareness in terms of tax payments.Keywords : Effectiveness , Tax Withholding and Restaurant
Inclusive Digital Ecosystems: Triple Helix and Experiential Learning for MSMEs Empowerment in Medan Sihotang, Fernando; Siburian, Jenni Nova Yanti; Zarqan, Ince Ahmad; Riantono, Ignatius Edward; Sitompul, Ganda Tua; Nababan, Adli Abdillah
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/5pjgd550

Abstract

The digitalization of the global economy is advancing rapidly, with significant implications for Micro, Small, and Medium Enterprises (MSMEs) in emerging nations—presenting both immense opportunities and structural barriers. While MSMEs have proven to be essential drivers of socio-economic resilience in Medan, many continue to encounter persistent difficulties related to digital literacy and technological adoption.  Top-down empowerment model often appears to face difficulty in narrowing their capability gaps at the grassroot level. This study evaluates a community development workshop Lokakarya Kewirausahaan Untuk UMKM/Industri 2.0 a collaboration between BINUS @Medan, DPM-PTSP Kota Medan, and 39 MSME participants. It examines how the Triple Helix partnership approach can serve as a strategic model for MSME empowerment by integrating in-class sessions with experiential learning. The program was implemented with the involvement of 16 faculty members and 89 students of BINUS @Medan. While the former led two-day in-class sessions, the latter did practical tasks for creating and generating, such as, digital catalogue design, social media content, e-commerce optimization, and a digitized payment integration.
Co-Authors Febri Yuliani Ignatius Edward Riantono, Ignatius Edward Nababan, Adli Abdillah Sihotang, Fernando Sitompul, Ganda Tua Zarqan, Ince Ahmad