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Penggunaan E-Form untuk Meningkatkan Kepatuhan Wajib Pajak di SMAN 1 Binjai
Yunita Sari Rioni
; Wan Fachruddin
; Yurika Aulia
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Vol 1
, No 2
(2024)
Taxes function as a source of income for the state which is used to support development and finance various state needs. So far, taxpayer compliance has been the main focus of the Directorate General of Taxes. In an effort to increase the level of taxpayer compliance, the Directorate General of Taxes continues to innovate in providing services to taxpayers by developing an electronic system for the tax registration, payment and reporting process. Through this electronic system, the Directorate G...
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Analisis Kepatuhan Wajib Pajak Pada Pelaku UMKM Home Industry di Desa Pematang Serai Tanjung Pura Langkat
Yunita Sari Rioni
; Destari Nurlaila Damanik
; Yurika Aulia
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Vol 1
, No 1
(2024)
In facing this situation, the important role of MSMEs in supporting Indonesia's economic growth remains relevant. Even though they have great potential to contribute to the country's economy, there are still many MSMEs that have not registered as tax collectors, so tax revenues in Indonesia have not reached their maximum potential. Apart from that, the phenomenon of tax non-compliance from MSMEs may increase with the existence of regulations governing increases in tax. This research aims to exam...
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