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THE EFFECT OF M-PAJAK AND E-FORM USE ON MSMEs' TAX COMPLIANCE IN PEMATANG SERAI VILLAGE, LANGKAT REGION Eka Susilawaty, Tengku; Azzahra, An Suci
Proceeding International Seminar of Islamic Studies INSIS 5 (March 2023)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

The tax administration reform carried out by the Directorate General of Taxes is an effort to optimize its services so that taxpayers are not reluctant to carry out their obligations, so as to increase taxpayer compliance. M-Pajak and E-Form are types of tax administration reforms launched by the Directorate General of Taxes with the aim of making it easier for taxpayers to obtain tax services that are more personal and fast and for income tax reporting that can be used by MSMEs in carrying out their tax obligations. This study aims to test whether the use of M-Pajak and the use of E-Form affect the compliance of UMKM taxpayers in Pematang Serai Village, Langkat Region. This research approach is quantitative using the survey method, where the author distributes questionnaires for data collection as well as the data analysis techniques used in this study, including descriptive statistics and multiple linear regression methods with the Classical Assumption Test, t-test, F-test, and D-test. The results of this study indicate that the use of M-Pajak and the use of E-Form both partially and simultaneously affect taxpayer compliance.
ANALISIS PENERIMAAN RETRIBUSI PARKIR SEBELUM DAN SESUDAH DITERAPKANNYA E-PARKING PADA DINAS PERHUBUNGAN KOTA MEDAN Andini, Alyuna; Damanik, Destari; Eka Susilawaty, Tengku
JURNAL PERPAJAKAN Vol 6 No 1 (2024): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v6i1.4889

Abstract

Andini, Alyuna. 2023. "Analysis of Parking Levy Receipts Before and After the Implementation of E-Parking at the Medan City Transportation Office". D3 Taxation Study Program, Faculty of Social Science. Universitas Pembangunan Panca Budi Medan. Final Project. This study aims to determine the Receipt of Parking Retribution Before and After the implementation of E-Parking at the Medan City Transportation Office. The research method used in this study is descriptive analysis. With this method, research data is compiled, interpreted, explained, and analyzed. The type of data used in this study used qualitative data and data obtained from the Medan City Transportation Office.