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All Journal Jurnal Akuntansi Barelang Jurnal Teknologi Pendidikan ( JTekpend) Jurnal Akuntansi, Keuangan dan Perpajakan
Ilham, Annisa Puteri
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Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Analisis Pemahaman dan Kepatuhan Pajak UMKM pada PT Sedap Bakat Group Ilham, Annisa Puteri; Maharani, Fitrah; Nurfadhilla, Icha; Giftiani, Yustin; Fionasari, Dwi
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 1 (2025): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i1.2231

Abstract

This research aims to analyze the understanding, tax compliance of MSMEs and tax planning at PT. Delicious Talent Group. The method in this research uses a qualitative approach using data collection techniques which include triangulation and interviews. The research results show that business owners have an inadequate understanding of the online tax payment and SPT reporting system. In the process, business owners are assisted by other parties, such as apprentices, to fulfill tax obligations. Even though there is no obligation to pay taxes, the owner shows awareness of reporting the annual SPT as part of business continuity. However, tax planning has not been implemented due to lack of knowledge and the assumption that tax planning is more relevant for large businesses. These findings indicate the need for more effective tax outreach and education, especially for MSMEs, to increase compliance and optimal utilization of tax strategies.   Abstrak Penelitian ini bertujuan untuk menganalisis pemahaman, kepatuhan pajak UMKM dan tax planning pada PT Sedap Bakat Group. Metode dalam penelitian ini menggunakan pendekatan kualitatif dengan menggunakan teknik pengumpulan data yang meliputi triangulasi dan wawancara. Hasil penelitian menunjukkan bahwa pemilik usaha memiliki pemahaman yang kurang memadai terkait sistem pembayaran pajak dan pelaporan SPT secara online. Dalam prosesnya, pemilik usaha dibantu oleh pihak lain, seperti anak magang, untuk memenuhi kewajiban perpajakan. Meskipun belum ada kewajiban membayar pajak, pemilik menunjukkan kesadaran melaporkan SPT tahunan sebagai bagian dari keberlanjutan usaha. Namun, tax planning belum diterapkan karena minimnya pengetahuan dan anggapan bahwa tax planning lebih relevan bagi usaha besar. Temuan ini mengindikasikan perlunya sosialisasi dan edukasi perpajakan yang lebih efektif, khususnya bagi UMKM, untuk meningkatkan kepatuhan dan pemanfaatan strategi perpajakan secara optimal.
MEMPERKUAT KESADARAN BERBANGSA DAN BERNEGARA MELALUI PENDIDIKAN KEWARGANEGARAAN DI ERA DIGITAL Ilham, Annisa Puteri; Triwardani, Dinda Mustika; Adilla, Putri; Hudi, Ilham
Jurnal Teknologi Pendidikan Vol. 4 No. 2 (2024): Jurnal Teknologi Pendidikan (JTekpend)
Publisher : FKIP Palangka Raya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/jtekpend.v4i2.14623

Abstract

Citizenship education is an important subject that shapes character and increases students' understanding of the country and citizenship. The aim of this subject is to foster a sense of love for the homeland, increase national and state awareness and develop students' abilities so they can participate actively in social life. In an increasingly advanced digital era, the use of technology in citizenship education can be an effective way to increase students' knowledge of citizenship. The use of technology in civic education learning activities can facilitate and make the material more interesting for students, as well as increase student participation in the learning process. This is in line with the challenges of the times in an increasingly advanced digital era, where the integration of technology not only enriches teaching methods, but also allows for a learning experience that is more interactive and connected to existing social realities.
PENGARUH TINGKAT PENDIDIKAN, RELIGIUSITAS DAN PERAN RELAWAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA PEKANBARU TAMPAN Ilham, Annisa Puteri; Suci, Rama Gita; Marlina, Evi
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10132

Abstract

This study examines how the level of education, religiosity, and active role as a tax volunteer affect the compliance of individual taxpayers at KPP Pratama Pekanbaru Tampan. Using a quantitative approach, data is collected through observation, literature search, and distribution of questionnaires to taxpayers. Data analysis involves testing validity and reliability, as well as classical assumptions tests to ensure data quality. Multiple linear regression was used to measure the influence of each independent variable (education level, religiosity, role of tax volunteers) on taxpayer compliance. The sample size was determined by the Slovin formula, taking into account the number of taxpayers registered at KPP Pratama Pekanbaru Tampan as many as 400 people. The findings of the study indicate a positive and significant influence of the level of education, religiosity, and the role of tax volunteers on the level of compliance of individual taxpayers.
Co-Authors Adilla, Putri Evi Marlina, Evi Fionasari, Dwi Giftiani, Yustin Ilham Hudi Aim Abdulkarim Kokom Komalasari, Ilham Hudi Aim Abdulkarim Maharani, Fitrah Nurfadhilla, Icha Suci, Rama Gita Triwardani, Dinda Mustika