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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Sahabat ISNU SU
Jihan Nabila
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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Pemanfaatan Filtrasi Air Sumur untuk Mengurangi Kekeruhan Menggunakan Penyaringan Air Sederhana di Kelurahan Pahang Rizqi Dwi Nugraha; Jihan Nabila; Fatya Sheila Husna; Devi khairani; Yolanda Afifa; Ridwan Yusuf Lubis
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 1 (2023): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i1.2806

Abstract

Water is the most important substance in human life, so its availability is very important for life. Its utilization is also very much needed by humans, because this water is a source of life for every human being and also for household purposes. But most people still use underground dug well water for use in daily life, due to the difficulty of pumping water in the area. This research was conducted in Pahang Village, Datuk Bandar Subdistrict, Tanjung Balai City in July-August 2022. The purpose of this research is to make a simple water filter, to be able to help residents, and also conduct water education, with the hope that residents can understand and be aware of the importance of clean water.
The Role of Tax Law on Personal Income Tax on Tax Compliance Andhi Ghani; Imam Adriansyah; Jihan Nabila; Sultan Khairul; Tanty Novianty
Jurnal Sahabat ISNU SU Vol. 2 No. 2 (2025): ISNU Jurnal Sahabat September
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v2i2.826

Abstract

Tax law enforcement plays a strategic role in encouraging taxpayer compliance, particularly in the context of personal income tax. The objective of this study is to examine the extent of influence of tax regulations on improving individual taxpayer compliance. The normative legal approach is the research methodology used, accompanied by a qualitative review of literature, tax laws and regulations, and relevant taxpayer compliance data. Based on the research results, the main determinants of compliance are proportional sanctions, legal clarity, and an open tax administration system. Furthermore, the effectiveness of tax regulations in providing legal protection and fiscal justice also influences taxpayer perceptions of their tax obligations. The conclusion of this study confirms that strengthening tax regulations, both in terms of regulation and implementation, is crucial in creating a culture of tax compliance among individual taxpayers.
Co-Authors Andhi Ghani Devi khairani Fatya Sheila Husna Imam Adriansyah Ridwan Yusuf Lubis Rizqi Dwi Nugraha Sultan Khairul Tanty Novianty Yolanda Afifa