Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Journal on Education NETIZEN (JOURNAL OF SOCIETY AND BUSSINESS)
Santiana Siboro
Universitas Negeri Medan
Education

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pemikiran Epistemologi Filsafat Pancasila dalam Konteks Pengembangan Ilmu Pengetahuan Dipo Piswatama; Depi Yohana Manurung; limra G.M Nababan; Santiana Siboro; Ramsul Yandi Nababan
Journal on Education Vol 6 No 4 (2024): Journal on Education: Volume 6 Nomor 4 Mei-Agustus 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i4.5843

Abstract

Epistemological thinking of the Pancasila philosophy in the context of the development of science means whether elementary school students in Indonesia understand the theoretical values ​​of Pancasila in a book. The aim of this research is to find out whether sixth grade elementary school students know the basic values ​​of Pancasila. This type of research is qualitative. Qualitative research methods focus on interviewing other people in external and complex environments. (Moleong, 1999; Creswell, 2002, Lindloft, 1995), states that qualitative research methods are more inductive. This means that the research step that must be prioritized is data based on facts, symptoms, phenomena, reality which is the theme, then processed, processed, so that at the end of the research it can become a proposition, model or even theory. The solution to this problem is to have qualified teachers, provide socialization in the school, and practice the basic values ​​of Pancasila, and not just verbally in Pancasila and citizenship education books.
KEPATUHAN PAJAK DI SEKTOR UMKM BERDASARKAN UU NO 20 TAHUN 2008 TENTANG USAHA MIKRO, KECIL DAN MENENGAH Gryani Elisabeth Purba; Santiana Siboro; Depi Yohana Manurung; Dewi Pika Lumban Batu; Arief Wahyudi
NETIZEN: JOURNAL OF SOCIETY AND BUSSINESS Vol. 2 No. 6 (2025): JUNI
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Micro, small, and medium enterprises (MSMEs) have become a major part of the Indonesian economy. This business sector shows great potential to make a significant contribution. The annual increase in the number of MSMEs provides an opportunity for the government to focus its attention on this sector in order to increase tax revenue. The results of this study indicate that Tax Understanding, Tax Incentives, and Taxpayer Awareness have a significant positive influence on Tax Compliance for Micro, Small, and Medium Enterprises. Tax Understanding has a significant positive impact on tax compliance among Micro, Small, and Medium Enterprises. In addition, tax incentives and taxpayer awareness also have a significant positive influence on tax compliance for the micro, small, and medium enterprise sector. In mid-July 2013, the government issued a policy regulating special treatment regarding income tax for small, micro, and medium enterprises. This policy is known as Government Regulation No. 46 of 2013. This policy was designed to simplify tax obligations for taxpayers. Under this policy, taxpayers no longer need to calculate their profits, as the tax payable is directly calculated at 1% of total turnover. Small and medium enterprises play a significant role in Indonesia's economy; however, they still face several challenges in their development, such as market uncertainty, business sustainability, and unclear accounting systems. It is hoped that awareness, knowledge, and understanding of taxpayers regarding PP No. 46 of 2013 will improve their compliance in paying taxes, while penalties aim to encourage the public to comply and fulfil their tax obligations. Additionally, the quality of services provided by tax authorities also needs to be improved to encourage tax compliance. The purpose of this study is to determine the extent to which MSME actors are aware of, understand, and know about PP No. 46 of 2013, penalties, and service quality.
Co-Authors Depi Yohana Manurung Dewi Pika Lumban Batu Dipo Piswatama Gryani Elisabeth Purba limra G.M Nababan Ramsul Yandi Nababan Wahyudi , Arief