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All Journal JURISMA: Jurnal Riset Bisnis & Manajemen Referensi : Jurnal Ilmu Manajemen dan Akuntansi International Journal of Business, Law, and Education International Journal of Economics, Business and Innovation Research
Putra, Loist Abdi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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ANALYSIS OF STRENGTHENING TAXPAYER COMPLIANCE THROUGH THE E-SAMSAT SYSTEM, QUALITY OF SERVICES AND TAX SANCTIONS Putra, Loist Abdi; Loist, Christine; Efendi, Efendi; Welly, Yerisma; Sudirman, Acai
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.4860

Abstract

Purpose: This study aims to analyze the model of strengthening taxpayer compliance through the e-sam sat system, service quality, and tax sanctions at the tax office at the Pematang Siantar Samsat office. Methods: This study used a library and field research design with a quantitative causality approach. Data analysis: Data analysis techniques using the SEM method with Partial Least Squares Modeling (PLS-SEM). Each hypothesis proposed in this study will be tested using SmartPLS Version 3.0 software. The structural Equation Model (SEM) approach based on Partial Least Square is used for hypothesis testing. Results and discussion: The results of the data analysis confirm that the e-samsat system, service quality, and tax sanctions significantly affect taxpayer compliance. Conclusion: With the e-Samsat system, service quality, and appropriate tax sanctions, taxpayers can pay vehicle tax online or through a mobile application. This provides convenience and comfort for taxpayers because they do not need to visit the Samsat office in person. Although the e-Samsat system, service quality, and tax sanctions can play an important role in increasing taxpayer compliance, it is important to remember that an approach focusing solely on these three variables is only partially practical. Education, awareness, and a persuasive approach are also needed to create an environment that supports voluntary compliance by taxpayers. Tujuan: Penelitian ini bertujuan untuk menganalisis model penguatan kepatuhan wajib pajak melalui sistem e-samsat, kualitas pelayanan dan sanksi perpajakan di kantor pajak di kantor Samsat Pematang Siantar. Metode: Penelitian ini menggunakan desain penelitian kepustakaan dan lapangan dengan pendekatan kuantitatif kausalitas. Analisis data: Teknik analisis data dengan menggunakan metode SEM dengan Partial Least Squares Modelling (PLS-SEM). Setiap hipotesis yang diajukan dalam penelitian ini akan diuji menggunakan software SmartPLS Versi 3.0. Pendekatan Structural Equation Model (SEM) berdasarkan Partial Least Square dilakukan untuk pengujian hipotesis. Hasil dan diskusi: Hasil analisis data mengkonfirmasi sistem e-samsat, kualitas pelayanan dan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak. Kesimpulan: Dengan adanya sistem e-Samsat, kualitas pelayanan, sanksi perpajakan yang baik, maka wajib pajak dapat membayar pajak kendaraan secara online atau melalui aplikasi seluler. Hal ini memberikan kemudahan dan kenyamanan bagi wajib pajak karena mereka tidak perlu mengunjungi kantor Samsat secara langsung. Meskipun sistem e-Samsat, kualitas pelayanan, dan sanksi perpajakan dapat berperan penting dalam meningkatkan kepatuhan wajib pajak, penting untuk diingat bahwa pendekatan yang berfokus hanya pada ketiga variabel tersebut tidak sepenuhnya efektif. Pendidikan, kesadaran, dan pendekatan persuasif juga diperlukan untuk menciptakan lingkungan yang mendukung kepatuhan sukarela dari wajib pajak.
ANALYSIS OF FACTORS INFLUENCING UMKM TAXPAYER COMPLIANCE IN PEMATANGSIANTAR CITY: ONE-STOP SERVICE TAX PROGRAM APPROACH Putra, Loist Abdi; Ambarita, Marthin Hutler; Putra, Hendrick Sasimtan; Loist, Christine; Sudirman, Acai
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 3 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i3.6173

Abstract

Purpose: This research aims to analyze the factors that influence MSME taxpayer compliance in Pematangsiantar City, with a focus on aspects of tax knowledge, taxpayer awareness, modernization of tax administration, and firmness of tax sanction. Methods: This study employs a quantitative causality method in a literature and field research design. For the purpose of testing hypotheses, a partial least squares-based Structural Equation Model (SEM) technique was used. Findings and discussion: The analysis's findings demonstrate that these four variables significantly and favorably affect taxpayer compliance. A strong understanding of taxes aids in taxpayer comprehension of their responsibilities, and a recognition of the significance of taxes motivates compliance. Stricter tax penalties have a deterrent impact that promotes compliance, while modernized tax administration makes filing and paying taxes easier and more efficient.. Conclusion: This research provides important insights for tax authorities in designing policies and strategies to increase tax compliance among MSMEs, which ultimately contributes to increasing state revenues and regional economic development.
Analysis of Determinants of Employee Engagement in the Creative Industries Sector Located in North Sumatra Indajang, Kevin; Efendi, Efendi; Andronicus, Melkyory; Putra, Loist Abdi; Sudirman, Acai
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 14 No. 2: October 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v14i2.13777

Abstract

The primary goal of this study is to examine how employee engagement in North Sumatra's creative industries sector is impacted by ethical leadership, self-efficacy, work-life balance, and perceived organizational support. The Purposive Sampling Technique was applied in this study. The sample's features include having more than a year of experience in a comparable role and not being an outsourced worker or a third party employed by the creative industry, which employs 210 people in total. The study's findings support the notion that work-life balance, self-efficacy, ethical leadership, and perceived organizational support all significantly and favorably impact employee engagement. The study's findings support the notion that work-life balance, self-efficacy, ethical leadership, and perceived organizational support all significantly and favorably impact employee engagement. According to this study, a comprehensive strategy that incorporates elements of moral leadership, self-assurance, work-life balance, and organizational support can successfully raise employee engagement in North Sumatra's creative industry sector.
Analysis of the Influence of Taxpayer Awareness and Modernization of Tax Administration on Tax Compliance of MSMEs Putra, Loist Abdi; Silitonga, Hery Pandapotan; Ambarita, Marthin Hutler; Loist, Christine; Sudirman, Acai
International Journal of Economics, Business and Innovation Research Vol. 3 No. 06 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

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

Abstract

Modernization of tax administration, such as implementing e-filing and e-billing systems, has been proven to simplify reporting and paying taxes for MSMEs. In addition, increasing taxpayer awareness through education and socialization about the importance of taxes also increases compliance. This study aims to analyze the effect of taxpayer awareness and modernization of tax administration on taxpayer compliance with MSMEs. The research design used is oriented towards a quantitative approach. Data were obtained through a survey of 150 MSME actors in Pematangsiatar, North Sumatra Province, which were determined using a purposive sampling approach. Then, the collected data were analyzed using multiple linear regression methods. The study results indicate that taxpayer awareness and modernization of tax administration have a positive and significant effect on taxpayer compliance. This finding indicates the importance of government efforts to increase awareness and improve administrative services to support tax compliance. This study recommends strategic steps for the government to strengthen the synergy between tax education and innovation in tax administration services to increase state revenue from the MSME sector.
The Influence of Service Quality and Tax Sanctions on Taxpayer Compliance Putra, Loist Abdi; Loist, Christine; Butarbutar, Novita; Efendi, Efendi; Sudirman, Acai
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.268

Abstract

Taxpayer compliance has many positive and important impacts on the government and society. Research on service quality and tax sanctions on taxpayer compliance can provide valuable insight into understanding the factors that influence the level of taxpayer compliance. This research aims to analyze the influence of service quality and tax sanctions on taxpayer compliance. Data analysis confirms that service quality and tax sanctions significantly affect taxpayer compliance in paying taxes. The conclusions of this research inform an effective tax education and socialization program that can help taxpayers understand the importance of compliance and the positive impact of tax payments in supporting development. Clear and effective communication between tax authorities and taxpayers can help prevent misunderstandings and uncertainty hindering compliance. Proportionality in the application of sanctions is important so that the sanctions are appropriate to the level of the violation. This creates a sense of fairness and can prevent taxpayers from feeling treated unfairly. Giving tax authorities the power to impose sanctions increases their capacity to enforce tax rules.
Co-Authors Acai Sudirman Andronicus, Melkyory Butarbutar, Novita Christine Loist Efendi Efendi Hendrick Sasimtan Putra Kevin Indajang Marthin Hutler Ambarita Silitonga, Hery Pandapotan Welly, Yerisma