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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Akuntansi Bisnis dan Publik Accounting and Business Journal Proceedings of The International Conference on Business and Economics
Sumardi Adiman
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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EFEKTIVITAS PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPh) PASAL 21 ORANG PRIBADI PADA KANTOR DIREKTORAT JENDERAL PAJAK WILAYAH SUMUT I Miftha Rizkina; Sumardi Adiman; Nur Aliah
Jurnal Akuntansi Bisnis dan Publik Vol 11 No 2 (2021): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Penelitian ini dilakukan untuk mengetahui tingkat keefektifan penagihan pajak yang dilakukan oleh DJP SUMUT I, jika tingkat keefektifan penagihan pajak tinggi dengan adanya sosialisasi yang genjar dilakukan oleh pihak Direktotrat Jendral Pajak akan membuat kesadaran yang juga tinggi kepada masyarakat dalam membayar pajak sehingga dapat meningkatkan penerimaaan pajak. Tujuan penelitian ini untuk mengetahui pengaruh efektivitas penagihan pajak terhadap penerimaan pajak penghasilan (PPh) Pasal 21 orang pribadi dan untuk mengetahui apa saja hambatan dalam pelaksanaan penagihan pajak terhadap penerimaan pajak penghasilan (PPh) Pasal 21 orang pribadi pada kantor DJP SUMUT I. Penelitian ini menggunakan pendekatan deskriptif dan kuantitatif. Hasil penelitian menyimpulkan bahwa efektivitas penagihan pajak berpengaruh terhadap penerimaan pajak pada Kantor Wilayah Direktorat Jenderal Pajak Sumatera Utara I, dengan tingkat keefektifan 99%, 120%, 162%, pada tahun 2017, 2018, dan 2019.
EFFECT OF EFFECTIVENESS OF COLLECTION OF COSTS OF OBTAINING RIGHTS TO LAND AND BUILDINGS (BPHTB) ON INCOME ORIGINAL AREA IN WEST ACEH DAYA DISTRICT Sumardi Adiman
Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

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The purpose of this study was to determine the effect of the effectiveness of BPHTB collection on local revenue. This type of research is a causal research that looks for causal relationships. The number of observations in this study were 36 analysis units with 9 sub-districts in the Southwest Aceh district that published BPHTB and PAD reports using the Cross Section for time series data for 4 semesters (2018-2020). The data were processed using regression analysis. The results showed that the effectiveness of BPHTB collection had a significant positive effect on local revenue
Implementation of E-Filing for Individual Taxpayers at KPP Pratama Medan Timur Miftha Rizkina; Nur Aliah; Sumardi Adiman
Proceeding of The International Conference on Business and Economics Vol. 1 No. 1 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i1.502

Abstract

This study aims to see how the Implementation of E-Filing for Individual Taxpayers at the East Medan Primary Tax Service Office. This research uses a qualitative approach with an Analytical Descriptive research method. Data collection techniques in this study consisted of documentation studies and interviews. The results of this study indicate that the implementation of E-Filing for Individual Taxpayers at the KPP Pratama Medan Timur is in accordance with the provisions of tax administration and tax laws and regulations and is almost optimal, although there are still those who choose to report SPT directly to the KPP, but the purpose of using E-Filing which can facilitate taxpayers in fulfilling their tax obligations has been achieved even though it has not been maximized.
MSME Tax Implementation on MSME Taxpayer Compliance Sumardi Adiman; Miftha Rizkina
Proceeding of The International Conference on Business and Economics Vol. 1 No. 1 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i1.503

Abstract

This study aims to determine how the level of compliance of MSME taxpayers after the change in PP No. 46 of 2013 to PP No. 23 of 2018. This research uses a descriptive qualitative approach with data collection techniques using interview and questionnaire methods using primary data. The results showed that almost some MSME already know the MSME tax regulations, both the old and the new regulations, so that MSME actors can understand the sanctions imposed on MSME and can affect the growth rate of MSME taxpayer compliance.
ANALISIS EFEKTIVITAS TRANSPORMASI PEPAJAKAN DIGITAL DENGAN PENDEKATAN ORGANIZATIONAL CULTURE DAN TECHNOLOGY CONTEXT PADA UMKM DI KOTA MEDAN Junawan Junawan; Sumardi Adiman
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 3 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i3.2023.1422-1429

Abstract

This study aims to examine and analyze the effect of the effectiveness of using digital tax transformation using an organizational culture and technology context approach. The population of this study includes a portion of the assisted SMEs of the North Sumatra Regional Office, amounting to 40 SMEs, and uses a saturated sample technique. Data analysis using multiple linear regression. The results of the study show that simultaneously organization culture and technology context have a significant effect on the effectiveness of the use of tax digitalization. Partially, the organization culture and technology context have a significant positive effect on the effectiveness of the use of tax digitalization..
Value Added Tax (VAT) Restitution and Revenue Miftha Rizkina; Sumardi Adiman
ACCOUNTING AND BUSINESS JOURNAL Vol 5 No Number 1 (2023): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v5iNumber 1.4603

Abstract

The purpose of this study is to determine and analyze the application of VAT refund, VAT revenue and the relationship between VAT refund and VAT revenue. This study was conducted at the Regional Office of DGT I North Sumatra. The research method used in this research is descriptive and the type of data used is qualitative. The data sources used in this study are primary and secondary data using data collection techniques including documentation and interviews. The results of this study indicate that each year not all submissions of restitution or returns can be made due to one of the things such as the submission process for 12 months. And the amount of VAT revenue has increased every year, the increase in value-added tax revenue is also influenced by the value-added tax collection system which currently uses E-Invoicing. The North Sumatra I DGT Regional Office has complied with the Tax Council regulations in implementing VAT restitution.
Co-Authors Junawan Junawan Miftha Rizkina Nur Aliah