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TARIF PAJAK, SELF ASSESSMENT, KEADILAN, PEMAHAMAN PERPAJAKAN, DISKRIMINASI TERHADAP PENGGELAPAN PAJAK DI KPP PRATAMA PEKANBARU TAMPAN Renaldo, Nicholas; Nicholas, Eric; Hutahuruk, Marice Br; Prayetno, Muhammad Pringgo; Prihastomo, Arih Dwi; Junaedi, Achmad Tavip; Suhardjo, Suhardjo; Tanjung, Amries Rusli; Yusrizal, Yusrizal; Veronica, Kristy
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 2 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i2.5018

Abstract

This study examines the influence of tax rates, self-assessment, fairness, tax understanding, and discrimination on tax evasion at KPP Pratama Pekanbaru Tampan. The population consists of all individual taxpayers registered at KPP Pratama Pekanbaru Tampan. A sample of 100 respondents was selected using incidental sampling. Primary data were collected through questionnaires distributed via Google Forms. The independent variables in this study are Tax Rates, Self Assessment, Fairness, Tax Understanding, and Discrimination. Data were analyzed using multiple linear regression analysis with IBM SPSS Statistics software. The findings reveal that Self Assessment, Fairness, and Discrimination significantly affect tax evasion, whereas Tax Rates and Tax Understanding do not have a significant impact. Penelitian ini menganalisis pengaruh tarif pajak, self assessment, keadilan, pemahaman perpajakan, dan diskriminasi terhadap penggelapan pajak di KPP Pratama Pekanbaru Tampan. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar di KPP Pratama Pekanbaru Tampan. Sampel yang diambil sebanyak 100 responden dengan metode incidental sampling. Data primer diperoleh melalui penyebaran kuesioner menggunakan Google Forms. Variabel bebas dalam penelitian ini adalah Tarif Pajak, Self Assessment, Keadilan, Pemahaman Perpajakan, dan Diskriminasi. Teknik analisis data yang digunakan adalah regresi linier berganda dengan menggunakan perangkat lunak IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa variabel Self Assessment, Keadilan, dan Diskriminasi berpengaruh signifikan terhadap penggelapan pajak, sedangkan variabel Tarif Pajak dan Pemahaman Perpajakan tidak berpengaruh signifikan.
Akselerasi Pelatihan Manajemen Sumber Daya Industri ( Digital Marketing ) Aprila, Bord Nandre; Purnama, Intan; Prihastomo, Arih Dwi; Novrizal, Dedy; Martias, Fery; Handoyo, Leonardus Teguh; Azmi, Fauzan; Farhas, Rizqon Jamil
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2025): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v5i2.5738

Abstract

The development of digital technology has driven changes in marketing patterns. This community service activity aims to accelerate the improvement of industrial human resource (HR) capacity through digital marketing-based industrial resource management training. The training focuses on strengthening the application of management functions in the context of digital marketing, emphasizing the optimization of industrial resources, including human, financial, material, machine, method, and market aspects. The implementation method is participatory training, integrating concept presentations, interactive discussions, and hands-on practice. The training materials covered the basics of digital management, the use of social media and digital platforms as marketing tools, the implementation of segmentation strategies, market targeting and positioning (STP), and the development of a marketing mix in the digital era. The results of the activity showed an increase in participants' abilities in designing and managing digital-based promotions, optimizing the use of e-commerce platforms, and building a more adaptive and competitive brand image. These findings indicate that accelerating industrial resource management training through digital marketing is an effective strategy for increasing the competitiveness and readiness of industrial human resources in facing the challenges of the Industry 4.0 era.