Article Per Year (5 Year)
p-Index From 2019 - 2024
0.61
P-Index
This Author published in this journals
All Journal Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Minfo Polgan (JMP)
Halomoan S Sihombing
Universitas HKBP Nommensen
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Education Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Penelitian Pendidikan IPA (JPPIPA)

 1 
Digital Computer Science for Tax System in SME Taxpayers in Binjai City Vebry M Lumban Gaol; Halomoan S Sihombing; Henry Lumban Batu
Jurnal Penelitian Pendidikan IPA Vol 9 No SpecialIssue (2023): UNRAM journals and research based on science education, science applic
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9iSpecialIssue.6643

Abstract

:  Computer technology with digital power will bring better tax payment procedures and expectations of compliance levels. The digital world will encourage increasingly widespread use of artificial intelligence components to make tax-related work easier. This research falls under comparative causal studies using a survey method. The population consists of MSME operators (individual taxpayers) in the city of Binjai who have filled out and returned the questionnaire to the researchers. The sample selection was carried out using purposive sampling technique, and data was gathered from the opinions or perceptions of MSME operators (individual taxpayers) in Binjai. The primary data obtained were descriptively analyzed, and the model and the influence of tax rates and tax penalties on taxpayer compliance through tax understanding were examined using path analysis. The findings indicate a significant influence of tax rates and tax penalties on taxpayer compliance both simultaneously and partially, with tax understanding as an intervening variable not fully proving to mediate the relationship between tax rates and penalties on taxpayer compliance. The low path analysis value in this study should be considered by subsequent researchers to include other variables that may affect corporate value
Co-Authors Hendrik ES Samosir Henry Lumban Batu Hotnida R Simanullang Rimbun C.D Sidabutar Silupianti Sihombing VEBRY M. LUMBAN GAOL