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THE EFFECT OF E-FILING SERVICE QUALITY ON TAXPAYER SATISFACTION IN SUBMITTING ANNUAL SPT AT KPP PRATAMA MEDAN BELAWAN Lili Amelia; Ferizaldi; Nursanjaya; Muryali; Arinanda
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 10 (2025): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i10.849

Abstract

This study discusses the effect of e-Filing service quality on taxpayer satisfaction at KPP Pratama Medan Belawan. The author identified problems in service that need to be improved, especially through improving the quality of employees, infrastructure, and technology. These improvements aim to make it easier for taxpayers to carry out their obligations. The method used in this study is quantitative with a correlational approach. In this study, the theory used as the basis is the ServQual theory by Zeithaml et al regarding the quality of e-filing services, as well as the theory put forward by Mohamed regarding taxpayer satisfaction. The population studied included all taxpayers in Medan Belawan District who utilized e-Filing services, with a sample size of 96 people. Data analysis was carried out using simple linear regression analysis (t-test) with the help of SPSS version 22 software, to determine the extent to which the quality of e-Filing services influences taxpayer satisfaction in submitting annual tax returns. The results of the study indicate that the quality of e-Filing services has a significant effect on taxpayer satisfaction. This is evidenced by the results of the partial test (t-test), where the Sig. value. obtained (6.808>1.984) at a significance level of 0.05. In addition, the results of the determination coefficient test (R²) showed a value of 0.323 (32.3%), which means that the alternative hypothesis (Ha) is accepted while the null hypothesis (Ho) is rejected. Thus, e-Filing services at KPP Pratama Medan Belawan must continue to be improved so that taxpayers increasingly trust the electronic taxation system and can increase their satisfaction in submitting Annual Tax Returns.
COMMUNITY-BASED TOURISM DEVELOPMENT IN TOBA SAMOSIR REGENCY Maylana; Ti. Aisyah; Arinanda; Ferizaldi; Murniati
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 10 (2025): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i10.865

Abstract

Lake Toba, as a super-priority destination in Indonesia, has tremendous tourism potential. The development of community-based tourism (CBT) is a key strategy to ensure that its benefits are felt directly by the local community. However, its implementation in Toba Regency still faces significant challenges, including economic disparities, suboptimal community empowerment, and environmental sustainability issues, so that there is a gap between expectations and the reality received by the community. This study aims to examine in depth the development of Community Based Tourism in Toba Regency. The focus of the study is twofold: first, identifying social and economic programs that have been running; second, analyzing the main factors that hinder the effectiveness of tourism development. This study uses a descriptive qualitative approach. Data were collected through in-depth interviews with key informants from the Lake Toba Authority Implementing Agency, local government, community, and tourists, who were selected through purposive and accidental sampling techniques. Data were also obtained from observations and documentation studies, then analyzed through data reduction, data presentation, and drawing conclusions. The results of the study indicate that social programs (craft training, guides, homestays) and economic programs (business groups, capital facilitation) have been running, but their reach and benefits are not evenly distributed. The main obstacle identified is the deficit of social capital, which is characterized by low trust and cohesion between residents, and weak coordination between stakeholders. In addition, limited capacity and technical skills of the community in tourism business management are also significant obstacles. Optimizing the potential of Lake Toba requires a more integrated approach.
IMPLEMENTATION OF THE PROSPEROUS FAMILY CARD PROGRAM IN KALA KEMILI VILLAGE, CENTRAL ACEH REGENCY Indah Sepira; Ahmad Yani; Arinanda; Muklir; Risna Dewi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 10 (2025): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i9.929

Abstract

This study aims to analyze the implementation of the Prosperous Family Card (PFC) Program in Kala Kemili Village, Central Aceh Regency, and to identify the factors contributing to its mistargeting during implementation. The KKS program is one of the government's strategic instruments to alleviate poverty by distributing non-cash social assistance to poor and vulnerable families. The findings indicate that the number of KKS recipients in Kala Kemili Village, Central Aceh Regency, is relatively high. There are 400 KKS recipients out of a total of 700 households in the village. This research adopts a qualitative approach with a descriptive method. The results show that the implementation of the KKS program in Kala Kemili Village has not been fully effective. Several key obstacles identified include a lack of public outreach, inaccurate beneficiary data—such as recipients who have passed away or relocated—and limited facilities and resources at the village level. The study recommends enhancing data validation, increasing the capacity of village officials, and strengthening coordination among relevant agencies to support the accurate targeting of the KKS program.
TRAINING ON MAKING TYPICAL ACEH CAKE FOR MOTHERS OF PKK VILLAGE TUMPOK TEUNGOH LHOKSEUMAWE CITY Teuku Alfiady; Arinanda; Rizka Nurlaila; Ainol Mardhiah; Erna Isfayani; Rini Julistia
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 2 (2025): July-October 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i2.3885

Abstract

Training on making typical Acehnese cakes was held as a form of contribution in improving the competence of individuals and community groups, especially PKK mothers, Teumpok Teungoh village, Banda Sakti sub-district, Lhokseumawe City. The purpose of this service activity is not only to provide additional knowledge specifically for mothers who have free time, provide opportunities to be independent with home businesses but do not have skills, but also to build relationships with local residents. With this service, it is hoped that the participants can run a traditional cake business independently or in groups so that they can contribute to meeting family needs. This series of assistance also includes business management administration assistance,; repair of business premises, and training in making typical Acehnese cakes with various traditional cakes.
BEAD STRINGING TRAINING IN IMPROVING THE FAMILY ECONOMY FOR PKK MOTHERS IN TUMPOK TEUNGOH VILLAGE, LHOKSEUMAWE CITY Teuku Alfiady; Arinanda; Nazaruddin; Ainol Mardhiah
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 2 (2024): July-October 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i2.1911

Abstract

Training on bead stringing was organized as one of the contributions in improving the competence of individuals and community groups, especially mothers in the PKK of Tumpok Teungoh village, Banda Sakti sub-district, Lhokseumawe City. The purpose of the service activity is to provide special knowledge for mothers who have the opportunity to be independent with home-based businesses but do not yet have skills, as well as to establish relationships with fellow local residents. With the implementation of this service, it is hoped that the participants will be able to do the bead stringing business independently and in groups so that they can contribute to meeting family needs. This series of assistance also includes mentoring and training in bead stringing. The training participants consisted of PKK members from Tumpok Teungoh village.