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Menampilkan 1–3 dari 3 artikel
Development Of Tourism Villages With The Application Of Simple Accounting To Business Actors In Pematang Serai Village, Langkat District
Nur Aliah
; Miftha Rizkina
Proceeding. of The International Conference on Business and Economics
Vol 1
, No 1
(2023)
This study aims to determine the application of simple accounting carried out by the Pematangs erai tourism village community who have a business. This research approach with qualitative descriptive method. The sample of this research is a business actor in the village of Pematang Serai which is as many as 8 business actors. The data analysis technique used is direct observation using interviews and documentation. The results of this study are Pematang serai is a village in langkat district that...
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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)
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...
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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)
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...
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