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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal Of Human And Education (JAHE)
Habibah, Sinta
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Pemeriksaan Pajak, Penagihan Pajak, dan Jumlah Pengusaha Kena Pajak Terhadap Penerimaan Pajak Pertambahan Nilai (PPN) Habibah, Sinta; Syalitri, Lili; Meiriasari, Vhika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3965

Abstract

This study aims to analyze the effect of Tax Audits, Tax Collection, and the Number of VAT-Registered Taxpayers (PKP) on Value Added Tax (VAT) Revenue at the KPP Pratama Sekayu. The research method used is quantitative with a descriptive and inferential analysis approach. The data used in this study was obtained from KPP Pratama Sekayu by collecting primary data through questionnaires and secondary data from related reports. Data analysis was conducted using SPSS version 26. The results show that Tax Audits do not significantly affect VAT revenue, possibly due to the low follow-up on audit results and other administrative factors. In contrast, Tax Collection and the Number of PKP significantly affect VAT revenue, with effective tax collection increasing VAT revenue. The simultaneous test (F-test) shows that, overall, the variables of Tax Audits, Tax Collection, and the Number of PKP significantly affect VAT Revenue, with an R value of 0.458, meaning that approximately 45.8% of the variation in VAT revenue can be explained by these three variables. This study recommends that KPP Pratama Sekayu improve the effectiveness of tax audits and collections and strengthen taxpayer compliance through more intensive education and outreach.
Pengaruh Pemeriksaan Pajak, Penagihan Pajak, dan Jumlah Pengusaha Kena Pajak Terhadap Penerimaan Pajak Pertambahan Nilai (PPN) Habibah, Sinta; Syalitri, Lili; Meiriasari, Vhika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3965

Abstract

This study aims to analyze the effect of Tax Audits, Tax Collection, and the Number of VAT-Registered Taxpayers (PKP) on Value Added Tax (VAT) Revenue at the KPP Pratama Sekayu. The research method used is quantitative with a descriptive and inferential analysis approach. The data used in this study was obtained from KPP Pratama Sekayu by collecting primary data through questionnaires and secondary data from related reports. Data analysis was conducted using SPSS version 26. The results show that Tax Audits do not significantly affect VAT revenue, possibly due to the low follow-up on audit results and other administrative factors. In contrast, Tax Collection and the Number of PKP significantly affect VAT revenue, with effective tax collection increasing VAT revenue. The simultaneous test (F-test) shows that, overall, the variables of Tax Audits, Tax Collection, and the Number of PKP significantly affect VAT Revenue, with an R value of 0.458, meaning that approximately 45.8% of the variation in VAT revenue can be explained by these three variables. This study recommends that KPP Pratama Sekayu improve the effectiveness of tax audits and collections and strengthen taxpayer compliance through more intensive education and outreach.
Sosialisasi Dan Pengembangan Sumber Daya : Studi Kasus Di Desa Petanang Indra, M; Pramudita, Syndy; Cincen; Habibah, Sinta; Hendarmin, Rum; Halin, Hamid; Ardiwinata, Yogie
Journal Of Human And Education (JAHE) Vol. 4 No. 5 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i5.1558

Abstract

This community service activity was carried out by KKN-T students from Universitas Indo Global Mandiri in Petanang Village, aimed at developing human resources and enhancing the economic skills of the local community. The program focused on active community participation in training and education to utilize local potential, particularly in MSMEs and digital technology use. The participatory method was employed, involving the community in every phase of the activity, from problem identification to evaluation. The results show an increase in the community's capacity, especially among women, to more effectively utilize natural and human resources. Additionally, the collaboration between students and the community went smoothly, creating an inclusive and empowering environment. Through a dialogic and interactive approach, this activity is expected to have a long-term impact on the economic and social independence of the Petanang Village community.
Co-Authors Cincen Halin, Hamid Hendarmin, Rum Indra, M Meiriasari, Vhika Pramudita, Syndy Syalitri, Lili Yogie Ardiwinata, Yogie