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All Journal JURNAL MUTIARA AKUNTANSI JUKESHUM: Jurnal Pengabdian Masyarakat Worksheet : Jurnal Akuntansi
Dison Silalahi, Alistraja
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Humanities Economics, Econometrics & Finance Health Professions Nursing Public Health Social Sciences

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Pengaruh Moral Pajak, Ketaatan Pada Peraturan Perpajakan dan Perilaku Tidak Etis Terhadap Praktik Penggelapan Pajak Dalimunthe, Mohd. Idris; Dison Silalahi, Alistraja
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 2 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i2.3479

Abstract

Penghindaran pajak memengaruhi bagaimana sumber daya dialokasikan di pasar yang sempurna dan menghambat kemajuan, terutama dalam hal membangun infrastruktur. Di hampir semua negara berkembang, penghindaran pajak tersebar luas. Pengurangan basis pajak untuk pajak penghasilan sebagai akibat dari penggelapan pajak, juga menyebabkan hilangnya potensi penerimaan pajak secara signifikan yang sebenarnya dapat digunakan untuk menurunkan defisit anggaran negara. Penelitian ini menyelidiki apakah kepatuhan pajak, moral pajak, dan perilaku tidak etis berdampak pada penggelapan pajak. UMKM Pusat Industri Kecil di Kota Medan dijadikan objek kajian. Temuan menunjukkan bahwa kemungkinan penggelapan pajak meningkat dengan penurunan moral pajak. Kepatuhan terhadap undang-undang perpajakan biasanya mengurangi kejadian tersebut. 
Utilization Of Natural Materials As Universal Natural Food Colors Red Yellow Green In The Community Of Sidomulyo Village Biru-Biru District: Pemanfaatan Bahan Alam Sebagai Pewarna Pangan Alami Universal Merah Kuning Hijau Pada Masyarakat Desa Sidomulyo Kecamatan Biru-Biru Sartika Daulay, Anny; Ridwanto, Ridwanto; Dison Silalahi, Alistraja; Wahyuni, Sri; Indrayani Dalimunthe, Gabena; Fadhilah M, Ihsan
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): Edisi Januari 2025
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v5i2.1012

Abstract

Food coloring is an additional ingredient used to produce food products so they are more attractive to consume. Synthetic food coloring comes from chemicals, can contain dangerous metals and/or benzene rings which have the potential to cause various diseases in humans. Meanwhile, natural dyes are obtained from natural ingredients so they are safer to use. The aim of this community service is to provide understanding to the public about the benefits of plants in the form of fruit, leaves and fruit skins that are no longer used as natural food coloring. This community service (PkM) is carried out by socializing the use of fruit and/or fruit waste, fresh leaves which are commonly found in the community, such as dragon fruit peel as waste. Other ingredients used are turmeric rhizomes and bay leaves, suji leaves and pandan leaves. Socialization of making food coloring materials is carried out using electronic media such as videos. Meanwhile, the explanation of the material is carried out using the presentation and discussion method. Based on the results of the implementation of this PkM, the people of Sidomulyo Village, Biru-Biru District, were very enthusiastic and eager to take part in this activity. The people of Sidomulyo Village can understand and comprehend the dangers of using synthetic dyes and understand the benefits of using natural dyes in food produced in the household. Then in the future, the results of this community service can be applied to products that can be marketed commercially to increase family income.
Pengaruh Pengetahuan Perpajakan dan Lingkungan terhadap Kepatuhan WPOP KPP Pratama Medan Timur Br Hutagalung, Camelya Adelyani; Dison Silalahi, Alistraja; Wardany, Sri; Wirananda, Henny Andriyani
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.v5i1.7474

Abstract

This study aims to determine and analyze the influence of tax and environmental knowledge on individual taxpayer compliance registered at the East Medan Pratama Tax Office (KPP Pratama). This study used a quantitative approach. The sample size was 100 individual taxpayers at the East Medan Pratama Tax Office. The data source used in this study was primary data. The data collection technique used a questionnaire. The data were analyzed using multiple linear regression with the help of SPSS version 25. The results show that tax knowledge has a positive and significant effect on taxpayer compliance. The environment also has a positive and significant effect on taxpayer compliance. Simultaneously, tax and environmental knowledge significantly influenced individual taxpayer compliance, contributing 50.4%. This study concludes that increasing tax knowledge and a supportive environment are crucial to encouraging individual taxpayer compliance. Therefore, it is recommended that the tax authorities strengthen education and outreach programs and encourage the role of the environment in fostering a culture of tax compliance.
Co-Authors Br Hutagalung, Camelya Adelyani Fadhilah M, Ihsan Gabena Indrayani Dalimunthe Mohd. Idris Dalimunthe Ridwanto Ridwanto Sartika Daulay, Anny Sri Wahyuni Wardany, Sri Wirananda, Henny Andriyani