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All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum Economic: Journal Economic and Business
azhar, Murdifin
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Analysis of Determinants for the Optimization of Restaurant Tax Revenue in North Sumatra Province (Study on Regencies/cities in North Sumatra from 2018 to 2022) Lubis, Mei Linda Suryanti; Asmuni, Asmuni; Nurlaila, Nurlaila; azhar, Murdifin
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i2.5115

Abstract

According to Law No. 28 of 2009, taxes are contributions from the community used for national purposes to ensure the prosperity of the people. This law also explains the existence of Regional Taxes and Levies (PDRD such as the Restaurant Tax. Each year, the Regional Tax and Levy Management Agency sets targets, but many of these targets are not achieve. For example, in 2020 and 2021, many tapping box devices were installed to optimize tax collection, but the targets were still not achieved. Therefore, the purpose of this study is to assess other factors that can optimize tax revenue through the analysis of determinants for the optimization of restaurant tax revenue in North Sumatra Province. This research will take samples from five cities and regencies in North Sumatra Province: Medan, Deli Serdang, Tebing Tinggi, Batu Bara, and Serdang Bedagai. The study will use a quantitative method with primary data collected through surveys. The results of this research indicate that tax audits, tapping box applications, and tax regulations significantly influence taxpayer compliance in paying restaurant taxes in North Sumatra Province. Additionally, tax audits and tapping box applications have a substantial impact on tax optimization, whereas tax regulations do not have a significant impact on the optimization of restaurant taxes in North Sumatra Province. Furthermore, taxpayer compliance does not significantly affect the optimization of restaurant taxes in North Sumatra Province. Finally, tax audits, tapping box applications, and tax regulations do not significantly influence the optimization of restaurant taxes through taxpayer compliance in paying restaurant taxes in North Sumatra Province.
The influence of green marketing and environmental concerns on purchase intention in thrift shops Hsb, M Abiyyu Alwansyah; Syafina, Laylan; Azhar, Murdifin
Economic: Journal Economic and Business Vol. 5 No. 2 (2026): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v5i2.1589

Abstract

This study aims to analyze the influence of green marketing and environmental concerns on the purchase intention of thrift products among Generation Z in Medan City. This research is motivated by the high interest in thrifting amidst the controversy surrounding the regulation banning the import of used clothing. The research method used is quantitative associative. The sample consisted of 99 Generation Z respondents in Medan City selected using accidental sampling technique. Data analysis used multiple linear regression with the help of SPSS. The results showed that partially, green marketing did not have a significant effect on purchase intention, indicating the ineffectiveness of green promotion due to product legality issues. Conversely, environmental concerns had a positive and significant effect, proving that purchasing decisions were driven more by consumers' internal environmental awareness. Simultaneously, both variables had a significant effect on purchase intention with a contribution of 28.9%. The study concluded that personal moral motives were more dominant than marketing strategies in encouraging thrift purchasing behavior.
Co-Authors Asmuni Asmuni Hsb, M Abiyyu Alwansyah Laylan Syafina Lubis, Mei Linda Suryanti Nurlaila Nurlaila