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All Journal Journal of Social Commerce Madani: Multidisciplinary Scientific Journal
Pohan, Raihan Adha Rahman
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Analisis Penerimaan Pajak Reklame Guna Meningkatkan Pendapatan Asli Daerah (Studi Kasus Badan Pendapatan Daerah Kota Medan) Pohan, Raihan Adha Rahman; Aslami, Nuri
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 12 (2024): Madani, Vol. 1 No. 12 2024
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10429029

Abstract

The research conducted at the Regional Tax and Retribution Management Agency of Medan City aims to identify and analyze the realization value of advertising tax revenue with the goal of enhancing Local Own-Source Revenue (PAD). The research focuses on reasons behind achieving the advertising tax revenue target, low compliance, and the impact of new regulations imposing burdens on advertising entrepreneurs. The research employs a descriptive approach, analyzes survey data from 2020 to 2022, and compares findings with relevant theories. The study reveals an increased contribution to advertising tax revenue, attributed to factors such as suboptimal enforcement and supervision, low awareness among advertising entrepreneurs, and issues with sub optimal tax reporting.
The Influence of Corporate Social Responsibility Effectiveness on Community Welfare: A Study of Social Value Exchange in Rural Infrastructure Development Pohan, Raihan Adha Rahman; Maidalena, Maidalena; Hayati, Fitri
Journal of Social Commerce Vol. 5 No. 4 (2025): Journal of Social Commerce
Publisher : Celebes Scholar pg

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56209/jommerce.v5i4.205

Abstract

Corporate Social Responsibility has increasingly been positioned as a mechanism through which private enterprises engage with community welfare, particularly in contexts where public development efforts face structural limitations. This study examines the effectiveness of a Corporate Social Responsibility program in the form of road infrastructure development and its relationship with community welfare in Kampung Lalang Hamlet, North Sumatra. Using a quantitative approach, data were collected from 72 community members through structured questionnaires measuring perceived CSR effectiveness and welfare across educational, health, and economic dimensions. The data were analyzed using validity and reliability testing, classical assumption testing, and simple linear regression analysis. The results indicate a positive and statistically significant relationship between CSR program effectiveness and community welfare, with a substantial proportion of welfare variation explained by the effectiveness of the CSR intervention. These findings suggest that infrastructure-oriented CSR programs can shape community welfare through improved accessibility, service utilization, and economic activity when implemented in ways that align with local needs and social conditions.
Co-Authors Fitri Hayati Maidalena Maidalena, Maidalena Nuri Aslami