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Outline Journal of Economic Studies
Published by Outline Publisher
ISSN : -     EISSN : 29638364     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Outline Journal of Economic Studies is published by Outline Publishers. The journal is published twice a year in March and September. The editorial accepts general articles covering the economy both nationally and internationally where no other media has ever published.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 93 Documents
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Determination of Tax Compliance: The Role of Tax Sanctions, Tax Rates, and Tax Technology in Medan City Irma Herliza Rizki
Outline Journal of Economic Studies Vol. 5 No. 2: April - September 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/xp9a6z13

Abstract

Purpose: This study aims to analyze the effect of tax sanctions, tax rates, and tax technology on taxpayer compliance in Medan City. Methods: This study used a quantitative approach with associative research methods. Data were collected through questionnaires distributed to 100 taxpayers in Medan City using purposive sampling techniques. The data analysis method used was multiple linear regression analysis supported by classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests. Results: The results showed that tax sanctions had a positive and significant effect on taxpayer compliance. Tax rates also positively and significantly affected taxpayer compliance. Furthermore, tax technology was found to have the most dominant influence on taxpayer compliance. Simultaneously, tax sanctions, tax rates, and tax technology significantly influenced taxpayer compliance in Medan City. Conclusions: The study concludes that effective tax sanctions, fair tax rates, and the implementation of digital tax technology can improve taxpayer compliance. Tax technology plays an important role in facilitating tax administration and increasing taxpayer awareness. Originality/value: This study provides empirical evidence regarding the combined role of tax sanctions, tax rates, and tax technology in improving taxpayer compliance, particularly in Medan City during the digital taxation era.
Optimizing Employee Performance through Compensation and Work Motivation at PT Pos Indonesia (Persero) Medan Tri Anatasya; Amril; Putri Mauliza
Outline Journal of Economic Studies Vol. 5 No. 2: April - September 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/q7zzb071

Abstract

Purpose: The purpose of this study was to determine the effect of compensation and work motivation on employee performance at PT. Pos Indonesia (Persero) Medan. Methods: Respondents in this study were employees of PT. Pos Indonesia (Persero) Medan with a population of 100 people and a sample of 50 people. The research sampling technique used the census method. The research method used was quantitative. The data collection technique used a questionnaire. Results: Based on the results of the study, there was an influence between the compensation variable on employee performance variables of t count = 7.014, there was an influence between the work motivation variable on employee performance variables of t count = 6.628, and there was an influence between the compensation variable, work motivation simultaneously on employee performance variables of F count = 49.839. Conclusions: The results indicate that compensation and work motivation significantly contribute to improving employee performance, both partially and simultaneously. Therefore, companies are encouraged to enhance compensation systems and strengthen employee motivation strategies in order to achieve optimal organizational performance. Originality/value: The originality of this study lies in its focus on examining the simultaneous role of compensation and work motivation in improving employee performance within the context of PT. Pos Indonesia (Persero) Medan, which provides empirical evidence for human resource management practices in the Indonesian postal service sector.
Analysis of Factors Affecting the Development of Micro Enterprises in Samadua District Raihan Nirwana; Rollis Juliansyah; Liasulistia Ningsih
Outline Journal of Economic Studies Vol. 5 No. 2: April - September 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/rh4xq327

Abstract

Purpose: This study aims to examine the influence of capital, marketing, skills, and training on the development of microenterprises in Samadua Subdistrict, South Aceh Regency. Methods: The study employs a quantitative approach with 100 micro-business owners as respondents. Data analysis was conducted using multiple linear regression. Results: The results indicate that, individually, capital, marketing, and training do not have a significant effect on the development of micro-businesses. Conversely, skills have a significant effect because they are directly related to the ability to operate and manage a business. The lack of significance of capital is attributed to the limited capital available to business owners, marketing efforts that remain rudimentary, and training programs that are primarily implemented at the regency level, thereby failing to reach microbusiness owners in the sub-district evenly. Simultaneously, all variables have a significant effect on the development of microbusinesses. Conclusions: This study concludes that skills are the most influential factor in the development of microenterprises in Samadua Subdistrict because they directly support business management and operational effectiveness. Originality/value: This study provides empirical evidence on the development of microenterprises in Samadua Subdistrict, South Aceh Regency, an area that has received limited academic attention.

Page 10 of 10 | Total Record : 93

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