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All Journal Innovative: Journal Of Social Science Research AR-RUMMAN: Journal of Education and Learning Evaluation Journal of Business Inflation Management and Accounting International Journal for Advanced Research
Fahrani, Meutia
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Journal : Innovative: Journal Of Social Science Research

 1 
Penerapan PPh Final Pasal 4 Ayat 2 pada Jasa Notaris : Studi Kasus Kantor Notaris kota Medan Sumatera Utara Lubis, Putri Kemala Dewi; Harahap, Evi Suryani; Fahrani, Meutia; Br. Ginting, Renata Olivia; Br. Kaban, Novita Sari
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.15785

Abstract

This research focuses on the Medan City Notary Office, but the results of these findings can be used as a basis for further research in other regions in Indonesia. This research uses a qualitative approach with an in-depth case study method to analyze the application of Final Income Tax Article 4 Paragraph 2 to notary services at the Medan City Notary Office, North Sumatra. Final Income Tax (PPh) Article 4 Paragraph 2 is one of the tax collection mechanisms in Indonesia which is imposed on certain types of income. Data collection was carried out through in-depth interviews with notaries and office staff involved in the taxation process, as well as direct observation of tax administration and reporting activities. To ensure the validity of the data, triangulation was carried out by comparing the results of interviews, observations and related documents. This research focuses on how notary offices in Medan understand, implement and face challenges in implementing Final Income Tax Article 4 Paragraph 2. The results of the research show that the application of Final Income Tax Article 4 Paragraph 2 to notary services at the Medan City Notary Office has been carried out in accordance with tax regulations applicable
Pengaruh Literasi Keuangan dan Gaya Hidup Terhadap Minat Menabung Mahasiswa Fakultas Ekonomi Universitas Negeri Medan Br. Sidebang, Tamaria; Fahrani, Meutia; Situmorang, Eva; Hasyim, Hasyim
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.15849

Abstract

The purpose of this study was to see how financial literacy and lifestyle of students at the Faculty of Economics, State University of Medan affect their interest in saving. A survey was conducted on 30 students of Economic Education, Faculty of Economics used to collect data using quantitative methods. Data analysis was carried out using the SPSS program for multiple linear regression. The results showed that financial literacy has a positive and significant impact on interest in saving (t-count 3.370> t-table 1.703; sig. 0.002). Lifestyle also has a positive impact on interest in saving, but this impact is not statistically significant (t-count 2.467> t-table 1.703; sig. 0.064). Simultaneously, financial literacy and lifestyle both have a significant impact on interest in saving. The coefficient of determination (R2) of 0.368 indicates that financial literacy and 36.8% of the variation in interest in saving students' finances to encourage them to save, and the importance of managing their lifestyle so as not to stop them from saving.
Co-Authors Annuradi, M Abdan Syakurra Batu, Selfiana Lumban Br. Ginting, Renata Olivia Br. Kaban, Novita Sari Br. Sidebang, Tamaria Evi Syuriani Harahap Harahap, Evi Suryani hasyim, hasyim Lubis, Putri Kemala Dewi LumbanBatu, Selfiana Meiriza, Mica Siar Muammar Rinaldi Penus Leonard Roningsih Sinurat Rahel Hutahaean Rana Nabillah Sinurat, Penus Leonard Roningsih Situmorang, Elsa Aurel Agustine Situmorang, Eva