Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Jurnal Nirta: Studi Inovasi Jurnal Ilmiah Ekonomi dan Manajemen Pajak dan Manajemen Keuangan
Lira Amelia
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Pajak dan Manajemen Keuangan

 1 
Pengaruh Persepsi Dan Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Pada PP No 23 Terhadap Umkm Di Kota Medan Sumatera Utara Yeni Yolanda Simatupang; Lira Amelia; Fitrah Khairuna Ulfa Lubis
Pajak dan Manajemen Keuangan Vol. 1 No. 3 (2024): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i3.236

Abstract

This research investigates the understanding and compliance of MSMEs in Medan City regarding Government Regulation No. 23 of 2018, which provides tax facilities. Findings from surveys and in-depth interviews with 100 MSMEs reveal that the majority (78%) have a good understanding of the regulation. They also perceive this regulation as beneficial in managing their business tax aspects (82%). Tax compliance has also improved, with 70% of respondents reporting adherence to tax regulations since understanding the regulation. Factors influencing understanding and compliance include effective socialization, technological support, and respondents' educational levels. The implications of this study underscore the importance of continuous government efforts in socialization and education, as well as ensuring accessible services for MSMEs, to enhance tax compliance and support sustainable regional economic growth.
Co-Authors Ahmad Wahyudi Zein Fitrah khairuna Ulfa Lubis Lesmana, Alyatulnisa Ragil Lubis, Fitrah Khairuna Ulfa Maryam Batubara Natasya, Fazira Putri Nurul Syafriani Ratih Silviany Risma Abidah Nasution Yeni Yolanda Simatupang