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All Journal International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Jurnal Bintang Pendidikan Indonesia Manajemen Kreatif Jurnal Journal of Management and Creative Business Jurnal Riset Manajemen dan Ekonomi JAKBS (JIMBE) Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ilmiah Research Student Jurnal Sains Student Research JEBD Neraca Manajemen, Akuntansi, dan Ekonomi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi JURNAL ILMIAH PENELITIAN MAHASISWA JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Nusantara Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan INTERDISIPLIN: Journal of Qualitative and Quantitative Research Jurnal Intelek Insan Cendikia JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Pajak dan Manajemen Keuangan Journal of Sharia Business Management Journal of Business Integration Competitive Journal of Finance Integration and Business Independence
Dini Vientiany
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Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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Pengaruh Pengetahuan Perpajakan, Sosialisasi Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Medan Alyyatul Nisa Ragil Lesmana; Fazira Putri Natasya; Risma Abidah Nasution; Dini Vientiany
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

The purpose of this study was to determine the effect of taxation knowledge, tax socialization and tax sanctions on compliance of MSME taxpayers in Medan. In this study, the research method used is quantitative method. The population of this study to MSME taxpayers in Medan amounted to 40 MSMEs. The sample will be randomly selected from the population to collect representative data. The results showed that the Sig value of the variable (X1) knowledge ˂ 0.05, then 0.005 ˂ 0.05. So it can be concluded that Hₐ1 is accepted and Hₒ1. is rejected. Variable (X2) Socialization ˂ 0.05 then 0.008 ˂ 0.05. So it can be concluded that Hₐ2 is accepted and Hₒ2 is rejected. Bariable (X3) Tax Sanctions ˂ 0.05 then 0.002 ˂ 0.05. So it can be concluded that Hₐ3 is accepted and Hₒ3 is rejected. This shows that knowledge has a significant effect on taxpayer compliance as variable Y positively. Simultaneously with the F test shows that Taxation Knowledge, tax socialization and Tax Sanctions have a significant effect on MSME Taxpayer Compliance in Medan Sig value ˂ 0.05 then 0.000 ˂ 0.05. So it can be concluded that in the F test Hₐ is accepted and Hₒ is rejected.
Upaya Dalam Merencanakan Penerapan Pajak PPh 21 Sebagai Langkah Pengefesiensian Pajak Penghasilan Endang Suriyani Munthe; Risa Lidia; Afni Haryanti Harahap; Dini Vientiany
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

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Tax subjects are individuals or entities who have an obligation to pay tax on the income they receive. By developing existing data, we can gain a deeper understanding of the various categories of tax subjects as well as the types of income that are tax objects within the framework of PPh Article 21. The mechanism for withholding Income Tax Article 21 (PPh Article 21) is an important procedure in the Indonesian tax system . HPP Law No.7 of 2021 regulates the latest PTKP which applies to certain tax years. Here are the details. The method used in this research is the literature review method. The study is carried out by looking for relevant sources through reading, classifying all descriptions, data, or information contained in the books of the figure or other authors, then confirming each other. The latest PTKP according to the law is for taxpayers without ptkp dependents: IDR 54,000,000 each year, married taxpayers with 1 ptkp dependent: IDR 63,000,000 each year. Income Tax Article 21 is a tax that is withheld by income providers (usually employers) from the income of employees or other income recipients. This process involves several stages, including calculating net income, using the PPh Article 21 rate table, withholding tax, and providing proof of withholding to employees.
Co-Authors A Halim Abdillah Fuad Abdurahman Abdurrahman Ade Aulia Riski Adisty Aulia Zahra Affendy Abu Hassim Afiyah Dwi Astri Afni Haryanti Harahap Afsah Sandy Tarigan Agfahmi Dinata Ahmad Ibnu Harahap Ahmad Ramdhani Mungkur Ainil Harnita Simanullang Al Ramzy Alda Andriani Alfa Khair Alyyatul Nisa Ragil Lesmana Amanda Adelia Amanda Mutiara Amelia Husna Amin Hou Andika Mawahyudi Andrian Febriansyah Anggara Rifandi Anggi Maydistra Sukma Anggi Nurul Assyfa Lubis Anggun Khairunnisa Agustin Anggun Rohaya Putri Munthe Annisa Afwani Annisa Aulia Azzahra Annisa Febrianda Annisa Fitri Adina Hutabarat Armita Isnaini Munthe Arofiani Mutmainah Asnawi Asnawi Aulia Hafsah Pane Aulia Syahfitri Awaliya Awaliya Awie Alpany BR Sitorus Ayu Hani Marsani Tanjung Azzahra Dinda Aulia Budi Februari Cici El Dirrah Syafitri Citra Annisa Ginting Dara Lutfiah Nur Dara Nabila Dea Aulia Syahputri Debora Tambunan Della Alvionita Delvi Salwa Nakita Deri Kurniawan Devi Andriyani Devita Devita Dewi Sundari Tanjung Dian Faturrahman Siregar Dian Zahra Syahfitri Lubis Dina Cheetah Khairiyah Dinda Dia Dinda Fahira Lubis Dinda Nurayuni Humaira Dwi Amanda Tanjung Dwi Febrina Dwiki Wardana Syah Eliza putri Elvina Zailanty Harahap Elvira Andriyani Endang Suriyani Munthe Fadillah Syafitri Fahriza Alyanisa Fajri Romadhoni Fathiya Syahidah Nasution Fazira Putri Natasya Febrianti Shakira Feby Salsabila Dasril Fiarinda Putri Syahrani Fidya Purnama Fitri Nabila Hasibuan Fitri Ramadani Fitria Amania Fridea Ramadhani Gandhi Sulaiman Sitompul Habibah Ramadhani Nasution Hastiani Nasution Haura Afnani Zanjabila Hayatun Maira Hayfa Azwa Fadhila Hikmah Indri Yani Harahap Husnul Khatimah Husnul Khotima Imel Santika Indra Rizki Hasibuan Intan Juwita Damanik Istiqomah Jumriani Siregar Kanaya Dzuhuraina Aura Indra Tambunan Khaila Calsa Fhadillah Khairunnisa Khalida Khoirotunnisa Limbong Kia Napisa Siregar Lafifah Ulfah Dalimunthe Lamsina Harahap Lathifah Ananda Putri Lazuardi Yusuf Suharto Lisa Qamara Liza Widya Hasyim Lou Fatahilla Luthfia Masfanur M Chandra Wibowo M Fikri Ariga M. Khadafi Harza M.Aidil Syahputra Marizqa Mustika Dara Maulana Alghopari Harahap Maysa Chairani Maysa Putri Khairana Lubis Mega Hernawati Harefa Meitia Ivanka Mella Afrina Meyla Dwi Bastina Miranti Agustina Miratul Imaniah Muhammad Abdillah Pratama Aminullah Muhammad Fahri Muhammad Farhan Zuhdi Muhammad Fathoni Muhammad Fauzan Muhammad Hafizhan Fakhri Muhammad Iqbal Baihaqi Mulia Syahputri Mutiara Dewi Mutiara Liza Nabila Chairunnisa Br. Karo Nabilah Irwani Nadia Najwa Khalilah Harahap Najwa Nabila Naswa Aldira Putri Nazhan Zahira Nazla Minda Mahira Nazryva Nur Muthia Neng Risya Nesya Aulia Nidaul Husna Nonita Fitriani Harahap Nur Ajizah Harahap Nur Eliza Siregar Nur Widya Ningsih Nuraisah Nurhani Syasalbilah Nurhidayah Nurhikmah Berasa Nurkhaliza Nurkhaliza Nyak Angeli Ajianing Ocha Pratika Panisa Panisa Popi Dea Ananda Putri Afiqah Binti Ahmad Putri Chairunnisa Pane Rania Atikah Putri Ratih Amelia, Ratih Reihan Mahendra Ridho Ramadiansyah Rilly Amanda Rima Mutia Rini Fadilla Tunnisa Riny Viri Insy Sinaga Riri Dwita Putri Risa Adelila Hasibuan Risa Lidia Risma Abidah Nasution Rizkika Zalzabila Utami Rosuli, Fitra Amar Ruli Pebrina Br Sitepu Ryan Hidayat Sabhi Febrian Sadepa Putri Br Sinulingga Saibarani Nabila Said Agil Lubis Salsabila Rambe Salsabila Sofiya Wardani Sariyani Sariyani Sasa Marissa Septian Dwi Cahya Shafa Sizli Kania Sherin Aulia Putri Shety Sugiarti Lubis Silviani Pulungan Sindy Aulia Sari Siska Permata Sari Hrahap Siti Aisyah Siti Arawiyyah Ardi Siti Khairani Siti Nurhaliza Siti Zuhairoh Ritonga Sony Raudha Sri Anjani Sri Rahayu Ningsih Sri Rejeki Sri Wahyuni Stefani Suriana Syafira Okta Vionna Wirya Syafrizal, Rodi Syahla Nabila Syarif Adillah Ramadhan Nasution Syarifa Tommy Syawaliya Arifa Tamlija Tasya Nadilla Thasya Virdinia Tiara Tirta Dewi Tri Anisa Audina Lubis Try Wahyuni Mawatdah Usna Nur Indah Vany Fadillah Bastian Vivi Rahmadani Siregar Wa Ode Jeslin Wahyudin Wahyudin Widiya Wati Widya Anggraini Yabib Fikri Rambe Yauma Afriyanti Yusra Lestari Harahap Zahir Muhammad Fadhilah Harahap