JURNAL MUTIARA AKUNTANSI http://e-journal.sari-mutiara.ac.id/index.php/JMA <p style="text-align: justify;">Jurnal Mutiara Akuntansi dikelola oleh Program Studi Akuntansi Universitas Sari Mutiara Indonesia. Jurnal ini berupaya untuk memaparkan pemikiran kritis maupun hasil penelitian yang berpijak kepada eksistensi ilmu akuntansi dalam menghadapi dinamika ekonomi, keuangan dan bisnis. Jurnal Mutiara Akuntansi Universitas Sari Mutiara Indonesia terbit dua kali dalam setahun yaitu bulan April dan Oktober. Jurnal ini akan menjadi wadah publikasi hasil pemikiran dosen dan praktisi untuk berbagi ilmu pengetahuan khususnya di bidang ilmu akuntansi. Terakreditasi SINTA 5 dengan <strong><a title="SK Peringkat Akreditasi" href="http://arjuna.ristekdikti.go.id/files/info/Hasil_Akreditasi_Jurnal_Nasional_Periode_1_Tahun_2020.pdf" target="_blank" rel="noopener">NOMOR 85/M/KPT/2020</a></strong></p> <p><strong>eISSN: <a title="eISSN" href="http://u.lipi.go.id/1487663646">2579-7611</a> (media online).</strong></p> en-US rosanna.purba@gmail.com (Rosanna Purba , M.Si) rasyidridlo28@gmail.com (Muhammad Rasyid Ridlo) Mon, 24 Jun 2024 06:47:45 +0000 OJS 3.3.0.13 http://blogs.law.harvard.edu/tech/rss 60 Analisis Interpretasi Pajak Dan Implikasinya Menurut Perspektif Wajib Pajak Orang Pribadi di Fakultas Ekonomi Dan Bisnis Universitas Muslim Nusantara Al-Washliyah Medan http://e-journal.sari-mutiara.ac.id/index.php/JMA/article/view/4993 <p><em>This study seeks to ascertain the perception of Individual Taxpayers on the interpretation of Income Tax, as well as the extent of understanding among Taxpayers at the Faculty of Economics and Business, Al-Washliyah Muslim University, Medan. This study employs descriptive qualitative methodologies, specifically case studies, to gain a comprehensive and in-depth understanding of a specific case. The researcher aims to investigate how Individual Taxpayers at the Faculty of Economics and Business, Al-Washliyah Muslim University Medan interpret taxes and the resulting implications. This research was conducted in the Faculty of Economics and Business, Al-Washliyah Muslim Nusantara University, located in Medan. The number of informants to be interviewed in this research cannot be determined as the sample collection employs a judgment procedure. The data collection methods employed in this research encompass a preliminary survey, a literature review, and field data collection. Qualitative data analysis is conducted through an interactive process that involves data reduction, data presentation, and generating conclusions. The findings of this study indicate that Individual Taxpayers in the Faculty of Economics and Business, Al-Washliyah Muslim Nusantara University, Medan possess a favorable understanding of their responsibility to fulfill their income tax obligations. The comprehension of income tax imposition among individual taxpayers is generally satisfactory, yet there are also persons who express dissent when a portion of their assets is allocated towards tax” payment.</em></p> Sri Fitria Jayusman, Munawaroh, Ratna Sari Dewi, Toni Hidayat, Horia Siregar, Wilda Sri Munawaroh Copyright (c) 2024 Sri Fitria Jayusman, Munawaroh, Ratna Sari Dewi, Toni Hidayat, Horia Siregar, Wilda Sri Munawaroh https://creativecommons.org/licenses/by-sa/4.0 http://e-journal.sari-mutiara.ac.id/index.php/JMA/article/view/4993 Mon, 24 Jun 2024 00:00:00 +0000