Articles

• The Effect of Restaurant Tax Contribution and The Effectiveness of Restaurant Taxes on Local Revenue in The City of Medan

     Bella Chintya

  108-119

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  Abstract views: 160 times | PDF downloaded: 116 times | Published: 2023-09-30

  DOI : https://doi.org/10.47663/abep.v9i2.423
• The Influence of Understanding of Taxation and the Tax System on the Willingness to Pay Taxes at the Medan Belawan KPP

     Sheilla Revina

  119-130

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  Abstract views: 155 times | PDF downloaded: 92 times | Published: 2023-09-30

  DOI : https://doi.org/10.47663/abep.v9i2.424
• The Effect of Regional Taxes Revenue and Regional Retributions towards Local Own-Source Revenue in Medan City

     Yovanca Evelim

  130-143

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  Abstract views: 111 times | PDF downloaded: 68 times | Published: 2023-09-30

  DOI : https://doi.org/10.47663/abep.v9i2.425
• The Influence of Tax Knowledge and Tax Sanction on Taxpayer Compliance in East Medan Tax Office

     Francisca Chaidil

  144-155

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  Abstract views: 119 times | PDF downloaded: 101 times | Published: 2023-09-30

  DOI : https://doi.org/10.47663/abep.v9i2.426
• The Influence Of Tax Awareness And Tax Understanding On Individual Taxpayer Satisfaction

     Valent Chrissia

  156-166

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  Abstract views: 152 times | PDF downloaded: 116 times | Published: 2023-09-30

  DOI : https://doi.org/10.47663/abep.v9i2.427
• The Effect of Working Capital to Total Assets and Corporate Governance on Tax Avoidance in Manufacturing Companies in the Consumer Goods Industry Sector, Food and Beverage Sub-Sector, Listed on the Indonesia Stock Exchange

     Steven Chow, Putri Wahyuni, Frenky Situmorang

  167-173

  • PDF
  Abstract views: 244 times | PDF downloaded: 63 times | Published: 2025-07-16

  DOI : https://doi.org/10.47663/abep.v9i2.725
• The Impact of the Implementation of Accounting Information Systems and Internal Control on Fraud Prevention at PT. PLN (Persero) UP3 Medan

     Stanley Ang, Putri Wahyuni, Tri Wulandari

  174-180

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  Abstract views: 316 times | PDF downloaded: 110 times | Published: 2025-07-16

  DOI : https://doi.org/10.47663/abep.v9i2.726
• The Influence of Land and Building Tax, Land and Building Acquisition Tax on Medan City's Local Original Income

     Intan Limbong, Putri Wahyuni, Frenky Situmorang

  181-186

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  Abstract views: 237 times | PDF downloaded: 57 times | Published: 2025-07-16

  DOI : https://doi.org/10.47663/abep.v9i2.727
• The Influence of Tax Service Quality, Tax System, and Understanding of Tax Regulations on Willingness to Pay Taxes at the Medan Timur Pratama Tax Office

     Rosvita Br Siallagan, Putri Wahyuni, Tri Wulandari

  187-194

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  Abstract views: 252 times | PDF downloaded: 64 times | Published: 2025-07-16

  DOI : https://doi.org/10.47663/abep.v9i2.728
• The Impact of Tax Rate Reductions and Mechanisms for Changing Tax Payment Methods on Taxpayer Compliance at the Medan Polonia Tax Office

     Levina Calista, Susan Grace Veranita Nainggolan, Deliyanti Simbolon

  195-217

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  Abstract views: 98 times | PDF downloaded: 71 times | Published: 2025-07-16

  DOI : https://doi.org/10.47663/abep.v9i2.729