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Compliance and Understanding Of Village Treasurers Compliance Regarding Tax Obligations in The Village Of Kota Pari, North Sumatrra Yunita Sari Rioni; Dwi Saraswati; Roro Rian Agustin
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 1 (2025): Mei 2025
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i1.1452

Abstract

Tax compliance and understanding are very important because in order to make proper tax payments, one must have a thorough understanding of human resources. One of the areas that must be improved is calculation, with tax reports being prepared by the village treasurer. The village treasurer is responsible for managing village funds, including calculation, deduction, and tax reporting. If you are not aware of this, it will cause serious problems for government financial reports. Previous research on taxation and understanding has been conducted. Researchers want to study this at the village treasurer's office. Kota Pari Village analyzed whether the CIP burden is a village. Understand your responsibilities when reporting taxes. The study used an explanatory method with a qualitative approach. This study is based on the results of interviews with village officials. This tax compliance and understanding of the CIP burden. I am responsible for the tax report. Aspects of compliance and taxes and taxes, basic tax rules are followed, understood, calculated and deducted in accordance with taxes. CIPUSE is very good at doing its job. But there are several obstacles to the implementation of tax reporting.
Business Communication Transformation In The Tourism Msme Sector Of Kota Pari, North Sumatra Through Digital Media Platforms: Challenges And Innovations Roro Rian Agustin; Yunita Sari Rioni; Dian Septiana Sari; Tengku Noviani Delvira
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 1 (2025): Mei 2025
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i1.1456

Abstract

This study examines how micro, small and medium enterprises (MSMEs) in the tourism sector of Kota Pari, North Sumatra, have transformed their business communication through digital media platforms. Using a qualitative case study approach carried out between January and April 2025, primary data were collected through in-depth interviews, field observation, and documentation of social media accounts. The research involved 40 MSME owners and managers engaged in tourism-related businesses (culinary, accommodation, handicrafts, and local guides). Thematic analysis reveals that MSMEs have migrated from oral and offline promotion toward digital channels particularly WhatsApp Business for reservation and customer service, Instagram for visual storytelling, and TikTok for short-form video promotion. Key challenges include limited digital literacy, uneven internet infrastructure, inconsistent content production, and difficulties measuring digital campaign effectiveness. Innovations observed include collaborations with local content creators, community-led digital training programs, usage of low-cost content tools (Canva, CapCut), and peer-sharing initiatives. The study concludes that digital media positively impacts visitor numbers, order frequency, and local brand awareness but requires targeted capacity building, improved infrastructure, and stronger multi-stakeholder support to be sustainable.
Determinants of Consumer Purchase Decisions: An Empirical Analysis of Technology, Culture, Physical Evidence, and Promotion at Coffee Shop Medan Husni Muharram Ritonga; Roro Rian Agustin; Ruli Arika
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 1 (2025): Mei 2025
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i1.1458

Abstract

This research examines the influence of Technology, Culture, Physical Evidence, and Promotion on consumer Purchase Decisions at Coffee Shop Medan. The business has experienced a sales decline of approximately 30% accompanied by several operational issues, including errors in digital payment systems, unattractive store ambience, and intense promotional competition among coffee shops in Medan. A quantitative method was employed, using multiple linear regression as the primary analytical tool. Findings demonstrate that Technology and Physical Evidence have positive and significant effects on Purchase Decisions, whereas Culture and Promotion show no significant influence. Simultaneously, all variables significantly influence Purchase Decisions. The results suggest that improving technological service quality and enhancing physical ambience are strategic priorities for strengthening consumer purchase behavior.