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All Journal Proceedings of The International Conference on Business and Economics Intelektual : Jurnal Penelitian Dosen Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan International Journal of Management, Economic and Accounting
Tengku Eka Susilawaty
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Effect of Gross Domestic Product and Inflation on Value-Added Tax Revenue in Indonesia Tengku Eka Susilawaty; Nancy Mayriski Siregar; Rifqy Cheviandri
Proceeding of The International Conference on Business and Economics Vol. 2 No. 2 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i2.2211

Abstract

This study aims to explore and empirically test the impact of Gross Domestic Product (GDP) and inflation on value-added tax (VAT) receipts. The research was conducted in Indonesia over the period from 1993 to 2022, using a sample of 30 observations on GDP, inflation and VAT. The sampling method employed was non-probability sampling with a saturation sampling technique, where the entire population was used as the sample. The analysis technique applied was multiple linear regression. The results indicate that, individually, GDP has a significant effect on VAT receipts (t-value > t-table) 2.064 > 2.059; an increase in GDP is likely to enhance VAT receipts due to the increase in household income, which supports the consumption of goods and services. In contrast, inflation does not have a significant effect on VAT receipts (t-value < t-table) 1.470 < 2.059; despite rising inflation, VAT receipts remain stable due to government policies on price controls, subsidies, and other measures to stabilize prices. Collectively, GDP and inflation together account for 98.2% of the effect on VAT receipts. Future research is recommended to include additional variables from both internal and external factors, such as government policies or global economic conditions, to gain a deeper understanding of other determinants affecting VAT receipts beyond GDP and inflation.
Analisis Penerimaan Pajak Parkir dan Kontribusinya terhadap Pendapatan Daerah Kota Medan: Penelitian Jessica Octavia Abigael Sibarani; Tengku Eka Susilawaty; Junawan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.1891

Abstract

This study analyzes parking tax revenue and its contribution to Medan City's Regional Original Revenue (PAD) for 2020-2022. Using a descriptive quantitative approach, primary data was obtained from the Medan City Regional Revenue Agency (BPD) through documentation techniques. The sample was taken using a purposive sampling method. Data analysis used an effectiveness ratio and contribution formula. The results show that despite the increasing number of vehicles, the contribution of parking tax to PAD is very low and inconsistent. Illegal parking practices and inaccurate parking spot data result in lost revenue potential. The contribution of parking tax to Medan City's PAD ranges from 0.51% to 1.09%, with significant fluctuations during the 2020-2022 period. More specifically, the contribution in 2020 was 1.06%, decreased drastically to 0.51% in 2021 (possibly due to the pandemic), and increased slightly to 1.09% in 2022. This fluctuation indicates that parking tax revenue in Medan City remains very low and has not had a significant impact on regional finances.
Analisis Tingkat Kepatuhan Wajib Pajak Bumi dan Bangunan Dalam Meningkatkan PAD Kota Medan : Penelitian Yohana Michelle Kaban; Junawan; Tengku Eka Susilawaty
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2189

Abstract

This study aims to analyze the compliance level of Land and Building Tax (PBB) taxpayers in enhancing local revenue (PAD) at the Regional Revenue Agency (Bapenda) of Medan City from 2020 to 2024. A descriptive method with a quantitative approach was employed by collecting and presenting relevant data. Data were gathered through interviews and documentation, including taxpayer compliance rates, records of registered and active taxpayers, and realization data of PBB and PAD revenues. The results indicate that the compliance level of PBB taxpayers in Medan City remains fluctuating and has not reached an optimal level, although the contribution of PBB to PAD has been relatively significant each year. These findings suggest that taxpayer compliance plays a critical role in supporting PAD revenues, while also highlighting the need for strategies to improve compliance through enhanced public services, effective outreach, and incentive-based tax policies.
Motor Vehicle Tax (PKB) Contribution to Local Original Revenue (PAD) in Binjai City Nurul Putri Rahmawati; Tengku Eka Susilawaty
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze the contribution of Motor Vehicle Tax (PKB) to the Regional Original Revenue (PAD) of Binjai City and identify factors that affect low public awareness in paying PKB and effective policies to overcome arrears outside the bleaching program. The research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation studies at the Binjai City SAMSAT Office. The results of the study show that PKB makes a significant and dominant contribution to the Binjai City PAD, with the realization often exceeding the target, although it fluctuates. The main factors of low public awareness include limited understanding of tax benefits, payment procedures that are considered complicated, quality of service, and lack of enforcement of sanctions. On the other hand, policies such as whitening programs, digitization of services (SAMSAT online/mobile), and law enforcement cooperation with the police have proven effective in increasing compliance. This study concludes that optimizing PKB contributions requires a sustainable strategy that combines public education, transparency in the use of tax funds, improvement of digital services, and consistent law enforcement.
Audit and Coaching Finance : The Role of Auditors as MSME Consultant Nur Aliah; Miftha Rizkina; Tengku Eka Susilawaty; Nuratikah Nasution
JOURNAL INTELEKTUAL Vol 4 No 1 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i1.204

Abstract

Introduction/Objective: This study aims to explore the role of auditors in providing financial guidance to MSMEs, especially how auditors carry out a consultative role in improving the financial understanding and practices of micro-entrepreneurs. Background of the Problem: MSMEs often face obstacles in terms of financial management, low financial literacy, and non-standardized business records. Novelty: Auditors are not only financial examiners, but also strategic partners of MSMEs in accounting education, digital transformation, and strengthening managerial capacity. Research Method: This study uses a qualitative approach with a case study method, involving in-depth interviews with auditors who have provided guidance to MSMEs such as Lily Kitchen, Unocraft, and Kreasi Ummi Banu. Findings/Results: Auditors play an active role in assisting MSMEs in preparing simple bookkeeping, understanding the principle of separating personal and business finances, and introducing digital record keeping and managing business legality. MSMEs generally show an open and cooperative attitude towards the guidance provided. Conclusion: This study concludes that the role of auditors as financial consultants can be an effective strategy in empowering MSMEs, as long as it is carried out professionally, ethically, and contextually according to the needs of business actors
Co-Authors Jessica Octavia Abigael Sibarani Junawan Junawan Miftha Rizkina Nancy Mayriski Siregar Nur Aliah Nuratikah Nasution Nurul Putri Rahmawati Rifqy Cheviandri Yohana Michelle Kaban