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All Journal Jurnal Mirai Management Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Worksheet : Jurnal Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Wibowo, M. Rizaldy
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Journal : Worksheet : Jurnal Akuntansi

 1 
PENGARUH SOSIALISASI PERPAJAKAN, PEMAHAMAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA MEDAN TIMUR Br Ritonga, Asni Septiana; Jayusman, Sri Fitria; Tiara, Shita; Wibowo, M. Rizaldy
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7486

Abstract

This quantitative study, using a causal associative approach, was conducted on individual taxpayers at the East Medan Pratama Tax Office (KPP Pratama) who hold a Taxpayer Identification Number (NPWP). The purpose of this study is to determine the influence of tax socialization, taxpayer understanding and tax sanctions on taxpayer compliance at the East Medan Pratama Tax Office.This study used primary data. The population of this study was 212.615 individual taxpayers registered at the East Medan Pratama Tax Office in 2024, spread across three districts in Medan City. The sample consisted of 100 individual taxpayers, using a convenience sampling technique. A questionnaire was used for data collection. Data were analyzed using multiple linear regression, classical assumption testing, and hypothesis testing using SPSS version 25. The results of the classical assumption testing indicated that the research data met the criteria for normality, no multicollinearity, and no heteroscedasticity, thus ensuring a suitable regression model. The simultaneous test (F-test) indicated that all independent variables simultaneously or jointly influenced the dependent variable.
ANALISIS PEMAHAMAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN SINGLE IDENTITY NUMBER TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA LUBUK PAKAM Wati, Suri Ambar; Jayusman, Sri Fitria; Harahap, Wilda Sri Munawaroh; Wibowo, M. Rizaldy
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7029

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pemahaman wajib pajak, sanksi perpajakan dan single identity number terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Lubuk Pakam. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Lubuk Pakam tahun 2023 sebanyak 125.325, tekni pengambilan sampel menggunakan teknik incidental sampling menggunakan rumus slovin diperoleh sampel sebanyak 99,22 atau 100 Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Lubuk Pakam. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Teknik analisa data yang digunakan dalam penelitian ini menggunakan uji statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik, dan uji regresi linier berganda dengan menggunakan bantuan software SPSS versi 26.0. Hasil penelitian ini menunjukkan bahwa secara parsial pemahaman wajib pajak (X1) terhadap kepatuhan wajib pajak orang pribadi (Y) berpengaruh positif  dan signifikan, sanksi pajak (X2) terhadap kepatuhan wajib pajak orang pribadi (Y) berpengaruh positif  dan signifikan, single identity number (X3) terhadap kepatuhan wajib pajak orang pribadi (Y)  berpengaruh positif  dan signifikan. Secara simultan pemahaman wajib pajak (X1), sanksi pajak (X2), dan Single Identity Number(X3) berpengaruh signifikan terhadap  kepatuhan wajib pajak orang pribadi (Y).
ANALISIS PENERAPAN TARIF PEMOTONGAN PPH PASAL 21 TARIF PERATURAN PEMERINTAH NO. 58 TAHUN 2023 (Studi Komparatif di Yayasan Al-Fityan School Medan) Pratiwi, Devi; Wibowo, M. Rizaldy; Tiara, Shita; Jayusman, Sri Fitria
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7497

Abstract

The objective of the research was to analyze the implementation of the Income Tax (PPh) Article 21 withholding rate in accordance with Government Regulation No. 58 of 2023 at Yayasan Al-Fityan School Medan. This regulation introduces the Average Effective Rate (TER) method to simplify income tax calculations for permanent employees. Although this regulation applies nationally, the foundation has not fully implemented the TER rate and still uses a progressive rate based on Article 17 of the HPP Law. The approach used in this research was descriptive qualitative, with data collected through interviews and documentation from the foundation's head of finance, treasurer, and financial staff. The analysis was conducted to assess administrative readiness, implementation challenges, and understanding of tax regulations. The research results indicate that the Average Effective Rate (TER) has not been implemented due to a lack of public awareness, human resources who do not understand the new provisions, and an inadequate payroll system. These findings indicate that although TER should simplify tax administration, its implementation still requires technical readiness and a good understanding from tax administrators. This research recommends that the foundation conduct training, evaluate payroll system, and develop internal policies in accordance with Government Regulation No. 58 of 2023. It is hoped that these results can serve as a reference for other non-profit educational institutions in responding to changes in tax policy.
Co-Authors Azzahra, Nova Br Ritonga, Asni Septiana Fahzira, Qorisya Harahap, Nurain Harahap, Wilda Sri Munawaroh Lubis, Imam Khairum Miza Pratiwi, Devi Putri Gami, Emelia Rahmadany Rukmini Rukmini Rukmini Sembiring, Zamaluddin Shita Tiara Sri Fitria Jayusman Suhaila Husna Samosir Tumanggor, Mutawaqil Billah Wati, Suri Ambar