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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Hasil Pengabdian Kepada Masyarakat JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Enrichment : Journal of Management Jurnal Darma Agung International Journal Reglement & Society (IJRS) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Proceeding International Seminar of Islamic Studies EXPLORER El-Qish: Journal of Islamic Economics Empowerment: Jurnal Pengabdian Masyarakat FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Ekonomika Dan Bisnis Prosiding Seminar Nasional Universitas Serambi Mekkah International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Teknologi Pendidikan All Fields of Science Journal Liaison Academia and Sosiety Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Harapan Bangsa Jurnal Teknologi Pendidikan Jurnal Ekonomi, Manajemen, Akuntansi
Zulia Hanum
Universitas Muhammadiyah Sumatera Utara
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Journal : Proceeding International Seminar of Islamic Studies

 1 
Analysis Of Active Billing Actions In Disclosing Tax Arrears At The Pratama Tax Service Office City Field Wan Adinda Irva Amelia; Zulia Hanum
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

The purpose of this study was to identify and analyze the act of active billing in the disbursement of tax arrears at KPP Pratama Medan Kota. To find out and analyze the factors that cause the low amount of active tax collection realization is not proportional to the amount of arrears at KPP Pratama Medan City. In this study using a descriptive approach. The type of data collected is quantitative. Sources of data used are primary and secondary data. Data collection techniques using interviews and documentation. The results of this study indicate that the act of active tax collection has not been achieved every year. And with a low collection target amount not proportional to the amount of tax arrears balance, it turns out that the active collection action in disbursing tax arrears has not gone smoothly. Factors causing the low number of active billing realizations are caused by internal factors and external factors.
THE EFFECT OF CHANGES IN TAX RATE AND TAX INCENTIVES ON TAXPAYER COMPLIANCE OF MSMES IN SIANTAR DISTRICT Hanum, Zulia; Hidayatul Aulia, Adinda
Proceeding International Seminar of Islamic Studies INSIS 4 (November 2022)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

This study aims to determine the effect of changes in tax rates and tax incentives on MSME taxpayer compliance in Siantar District, especially PematangSimalungun. This research uses quantitative research with survey research typebecause the data used in this study are primary data obtained through questionnaires.The sample in this study was caluculated using the slovin formula in order to obtain 72MSME actors who became research respondents. The sampling technique used issimple random sampling technique. Data collection techniques were carried out bydistributing questionnaires to respondents. The data analysis technique used in this study is multiple linear regression analysis with SPSS (Statistical Product ServiceSolution) Version 26 software. The results of this study indicate that changes in taxrates and tax incentives significantly affect MSME taxpayer compliance partially orsimultaneouslu in Siantar District.Keywords: Changes in Tax Rates, Tax Incentive, Taxpayer Compliace, MSMEs_______________________________________________________________________
Co-Authors Ade Gunawan Anggie Safitri Antoni Antoni Arfan Syahputra, Wan Arfansyah Putra, Wan Aulia, Aziz Bunga Aditi Dina Arfianti Siregar Eka Nurmala Sari Eka Nurmalasari Gundahara Hafni, Roswita Hafsah Hafsah Hafsah Hafsah Hastina Febriaty Hidayatul Aulia, Adinda Irfan, Irfan Iskandar Muda Isna Ardila Januri, Januri Jasman Saripuddin Jasman Saripuddin Jasman Saripuddin Jasman Saripuddin Hasibuan Jasman Saripuddin Hsb Jesica Heriani Manullang Jihan Faradila Julita Julita Lailan Safina Hasibuan Liani, Nur Sahara Maya Sari Muhammad Falhan Muhammad Farhan Muhammad Ikhwan Mulyawan Muhyarsyah, Muhyarsyah Nadia Nasution Nirmadarningsih Hiya Nurlinda Oktafiana Akmal Ova Novi Irama Perlaban karo-karo Pohan, Fitri Timaro Pulungan, Lailan Azizah Puspita Saragih, Yenny RAIESA AMIN Retno Widia Ningsih Rina Bukit Rina Bukit Rini Astuti Riska Silvia Riski Dwi Sahputra Rizky Putri Mahfuz Rosita Rosita Rukmini Rukmini Sara Wandari Saragih, Fitriani Saragih, Yenny Puspita Seprida Hanum Sukma Damayanti Timor Tiansih Sasqia Zaidani Vivianti Novita Wan Adinda Irva Amelia Wesi Ultari Wesi Ultari Widia Astuty Wulandari, Chairani Yeni Pradila Zahra, Balqis Fairuz Zulfi Azhar