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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Ekuilnomi Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Minfo Polgan (JMP) AKADEMIK: Jurnal Mahasiswa Humanis Innovative: Journal Of Social Science Research Journal of Economic and Business (JEB) VISA: Journal of Vision and Ideas
Herti Diana Hutapea
Fakultas Ekonomi Dan Bisnis Universitas HKBP Nommensen, Medan, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Journal : Journal of Economic and Business (JEB)

 1 
E EFEKTIVITAS TINDAKAN PENAGIHAN PAJAK DENGAN SURAT TEGURAN, SURAT PAKSA, SPMP DALAM MENCAPAI TARGET PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA MEDAN POLONIA Herti Diana Hutapea
Journal of Economic and Business Vol 2 No 1 (2020): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jeb.v2i1.505

Abstract

The purpose of this study to determine the level of effectiveness of warning letters, compulsory letters, SPMP and the contribution of tax arrears disbursement at the Kantor Pelayanan Pajak (KPP) Pratama Medan Polonia. The data used in this research is secondary data. Secondary data were obtained from direct research objects, namely KPP Pratama Medan Polonia, Tax Billing Section and other references relevant to this research. The analytical method used in this research is a comparative descriptive analysis to provide an overview of whether tax collection with a warning letter, warrant, SPMP is effective or not, and how much contribution is given to the total income tax revenue. The data analysis technique used is descriptive ratio analysis. The test results show that tax collection with Warning Letter, Forced Warrant, SPMP 2017-2018 is classified as ineffective and contributes very less to income tax revenue. Therefore, it is better if KPP Pratama Medan Polonia needs to provide counseling about taxation to the general public and taxpayers in particular so that they understand, are aware and want to carry out their tax obligations properly.
ANALISIS PENGARUH SKALA USAHA, UMUR USAHA, PENDIDIKAN PEMILIK TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL MENENGAH (UMKM) DI DESA SAORNAULI HATOGUAN KECAMATAN PALIPI KABUPATEN SAMOSIR Herti Diana Hutapea; Eviana N Sinaga
Journal of Economic and Business Vol 4 No 2 (2022): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jeb.v4i2.729

Abstract

This study aims to examine and analyze the effect of business scale, business age and owner's education on the use of accounting information for micro, small and medium enterprises through a quantitative study. Sampling using purposive sampling method amounted to 30 owners of SMEs. The data used in this research is primary data. Data was collected by distributing questionnaires to respondents/owners of MSMEs in Saornauli Hatoguan Village. The analytical method used is multiple linear regression analysis and classical assumption test with SPSS tool. From the results of the tests carried out, the results of the research show that the variables of business scale, business age and owner's education have a significant effect on the use of accounting information in MSMEs. While the variable age of business has no significant effect on the use of accounting information in SMEs
Co-Authors Adanan Silaban Amran Manurung Anne Rumondang Malau Ardin Dolok Saribu Audrey M. Siahaan Berliana Aritonang Danri Toni Siboro Eviana N Sinaga Ferdinan SM Lumban Tobing HENDRIK E. S. SAMOSIR Imelda Sitinjak Irene Nauli Limbong Kristiani Sihotang MANATAP BERLIANA LUMBAN GAOL Mangasa Sinurat Maryen Kartin Sarumaha Nancy Nopeline Rifka Sepliana Marpaung Rimbun C.D Sidabutar Rosani Tarigan Sintia Miramis Novita Mala Br Malango Yosi Febriana Br Ginting