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All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Muryali
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education

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THE EFFECT OF E-FILING SERVICE QUALITY ON TAXPAYER SATISFACTION IN SUBMITTING ANNUAL SPT AT KPP PRATAMA MEDAN BELAWAN Lili Amelia; Ferizaldi; Nursanjaya; Muryali; Arinanda
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 10 (2025): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i10.849

Abstract

This study discusses the effect of e-Filing service quality on taxpayer satisfaction at KPP Pratama Medan Belawan. The author identified problems in service that need to be improved, especially through improving the quality of employees, infrastructure, and technology. These improvements aim to make it easier for taxpayers to carry out their obligations. The method used in this study is quantitative with a correlational approach. In this study, the theory used as the basis is the ServQual theory by Zeithaml et al regarding the quality of e-filing services, as well as the theory put forward by Mohamed regarding taxpayer satisfaction. The population studied included all taxpayers in Medan Belawan District who utilized e-Filing services, with a sample size of 96 people. Data analysis was carried out using simple linear regression analysis (t-test) with the help of SPSS version 22 software, to determine the extent to which the quality of e-Filing services influences taxpayer satisfaction in submitting annual tax returns. The results of the study indicate that the quality of e-Filing services has a significant effect on taxpayer satisfaction. This is evidenced by the results of the partial test (t-test), where the Sig. value. obtained (6.808>1.984) at a significance level of 0.05. In addition, the results of the determination coefficient test (R²) showed a value of 0.323 (32.3%), which means that the alternative hypothesis (Ha) is accepted while the null hypothesis (Ho) is rejected. Thus, e-Filing services at KPP Pratama Medan Belawan must continue to be improved so that taxpayers increasingly trust the electronic taxation system and can increase their satisfaction in submitting Annual Tax Returns.
CHALLENGES AND EFFORTS TO CONTROL DEFORESTATION IN ACEH'S BORDER AREAS: A STUDY OF SUBULUSSALAM CITY Shabariah; Muryali; Risna Dewi; Cut Sukmawati; Lisa Iryani
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER - ON PROGRESS
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i11.1161

Abstract

This research is entitled Deforestation Control: A Study of Forest Areas in Subulussalam City, Aceh. The main problem in this research is the increasing deforestation that has an impact on ecosystem damage, reduced biodiversity, and threats to the sustainability of community life. Subulussalam City was chosen as the research location because it is the area with the second highest deforestation rate in Aceh, especially in the Leuser Ecosystem (KEL) area. Theoretically, this research is based on the perspective of public administration, public management, and command and control theory which emphasizes the importance of regulation, supervision, and law enforcement in natural resource management. The research method uses a descriptive qualitative approach with data collection techniques in the form of interviews, observation, and documentation of informants from the DLHK, NGOs, business actors, and local communities. The results of the study indicate that the mechanism for controlling deforestation in Subulussalam City is carried out through the prohibition of illegal logging, restrictions on logging permits, routine patrols, and the use of technology such as satellite imagery and smart patrols. Obstacles found include limited human resources, infrastructure, weak coordination between agencies, and minimal community participation. Furthermore, economic pressures on communities and the practice of land conversion to plantations have exacerbated the rate of deforestation. The conclusion of this study is that deforestation control in Subulussalam City is underway, but its effectiveness remains limited. Institutional strengthening, increased technology-based monitoring, consistent law enforcement, and community empowerment are needed to maintain sustainable forest conservation.
Co-Authors Arinanda Cut Sukmawati Ferizaldi Lili Amelia Lisa Iryani Nursanjaya Risna Dewi Shabariah