Browsing Program Study of D-III Tax Administration by Submit Date

Penerapan Sistem Self - Assessment dalam Administrasi Perpajakan : Tantangan & Solusinya

Sianipar, Henokh R Alsardy (Universitas Sumatera Utara, 2025)

Taxes are an important element in the Indonesian economy. Optimizing tax revenues to fund the State Revenue and Expenditure Budget (APBN) is a real manifestation of the independence of development funding plans. The ...

Analisis Efektivitas dan Kontribusi Pajak Parkir dalam Meningkatkan Pendapatan Asli Daerah (PAD) Kota Medan (Studi pada Badan Pendapatan Daerah Kota Medan)

Saputra, Bima Haryo (Universitas Sumatera Utara, 2025)

This study aims to analyze the effectiveness and contribution of parking taxes in increasing the Regional Original Income (PAD) of Medan City. Parking tax is a potential source of PAD, but its realization often falls short ...

Analisis Efektivitas Pemeriksaan Pajak dan Kontribusinya terhadap Penerimaaan Pajak di KPP Pratama Lubuk Pakam Tahun 2024

Gustina, Rima (Universitas Sumatera Utara, 2025)

Tax audits constitute an important instrument in efforts to increase tax revenue and to assess taxpayer compliance. Tax audit data at Tax Office of Lubuk Pakam during the 2020–2022 period indicate an increase in the number ...

Analisis Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Empat Tahun 2021-2024 (Studi pada Unit Pengelolaan Pendapatan Daerah/UPPD Sistem Administrasi Manunggal Satu Atap/Samsat Medan Selatan)

Sitorus, Deny Arvan (Universitas Sumatera Utara, 2025)

This research is motivated by the low level of compliance among four-wheeled motor vehicle taxpayers at UPPD SAMSAT Medan Selatan, which has resulted in suboptimal Regional Original Revenue (PAD). Although the number of ...

Efektivitas Penerimaan Pajak Reklame di Kota Medan pada Tahun 2022-2024 (Studi pada Badan Pendapatan Daerah Kota Medan)

Nasution, Hirzi Alfariz (Universitas Sumatera Utara, 2025)

This research is analyzes the effectiveness of advertising tax in Medan City from 2022 to 2024 and the factors that influence it. Advertising tax is an important source of Regional Original Income (PAD) that supports ...

Analisis Efektivitas Penagihan Pajak melalui Surat Paksa dalam Upaya Optimalisasi Penerimaan Pajak di Kantor Pelayanan Pajak Pratama Lubuk Pakam

Nainggolan, Chatrine Margaret (Universitas Sumatera Utara, 2025)

Taxes are the main source of state revenue, which is used to finance national development and public welfare. However, taxpayer compliance remains a major challenge, including in the jurisdiction at the low of Lubuk Pakam. ...

Analisis Pelaksanaan Sistem Pemungutan Pajak Hiburan Dalam Meningkatkan Pendapatan Asli Daerah Di Badan Pendapatan Daerah Kota Medan

Siregar, Grace (Universitas Sumatera Utara, 2025)

Entertainment Tax, levied on paid activities, is a significant contributor to Local Own-Source Revenue (PAD), essential for regional fiscal independence. In Medan City, Entertainment Tax revenue from 2021-2023 showed ...

Tinjauan Penerapan Pengenaan Pajak Terhadap Jasa Endorsement Oleh Tiktokers Di Indonesia

Siahaan, Sarah Suryani A (Universitas Sumatera Utara, 2025)

The rapid growth of social media, particularly TikTok, has created new economic opportunities through endorsement services offered by content creators. This phenomenon presents tax implications that are not yet fully ...

Analisis Efektivitas Pajak Bumi Bangunan Perdesaan dan Perkotaan dalam Meningkatkan Pendapatan Asli Daerah (Studi pada Kota Medan)

Harahap, M Maulana Ramadansyah (Universitas Sumatera Utara, 2025)

The tax reform is marked by the legalization of Law Number 1 of 2022, on financial relations between Central and local governments (UU HKPD) and regional regulation number 1 of 2024 to optimize land and building tax ...

Analisis Perbandingan Kepatuhan Penyampaian SPT Tahunan Antara Wajib Pajak Orang Pribadi dengan Wajib Pajak Badan Studi pada KPP Pratama Lubuk Pakam

Situmorang, Aldri Daniel (Universitas Sumatera Utara, 2025)

Tax compliance is one of the key elements in optimizing state revenue. Taxes, particularly those derived from Individual Taxpayers (WP OP), constitute a major source of state income that supports national development ...

Mekanisme Pemungutan Pajak atas Pengambilan dan Pemanfaatan Air Tanah di Badan Pendapatan Daerah Kabupaten Karo

Sinuraya, Try Amanda Br (Universitas Sumatera Utara, 2025)

Groundwater Tax (PAT) is one of the sources of Regional Original Income (PAD) that plays a crucial role in supporting regional development, including in Karo Regency. This tax not only functions as a fiscal instrument ...

Pengaruh Pengenaan Pajak Pertambahan Nilai (PPN)Terhadap Keputusan Investasi Saham Sektor Perbankan yang Terdaftar di Pasar Modal (Studi pada Mahasiwa Universitas Sumatera Utara)

Manurung, Monika Tresia (Universitas Sumatera Utara, 2025)

Value Added Tax (VAT) is a tax imposed on any increase in the value of goods or services and paid by the final consumer. VAT is regulated in the legal basis of law No. 42 of 2009 concerning VAT and its Amendments. This ...

Prosedur Pemungutan Pajak Air Tanah Di kota Medan Dan Hambatan-Hambatannya

Manik, Doryanti Br (Universitas Sumatera Utara, 2023)

Tax is one of the primary sources of regional income, playing an important role in development and the provision of public service. One type of tax imposed in Medan City is groundwater tax. Groundwater tax has high economic ...

Kontribusi Pajak Hotel Dan Restoran Terhadap Pendapatan Asli Daerah Kabupaten Karo Tahun 2022-2024 ( Studi Pada Badan Pendapatan Daerah Karo )

Kembaren, Agnes Aghata Br (Universitas Sumatera Utara, 2025)

In the era of regional autonomy, Regional Original Income (PAD) has become an important indicator of a region’s fiscal independence. Karo Regency, with its great potential in tourism and culinary sectors, relies heavily ...

Analisis Tingkat Kesadaran dan Kepatuhan Masyarakat Desa dalam Memenuhi Kewajiban Pembayaran Pajak Bumi dan Bangunan Perkotaan dan Pedesaan (Studi Pada Desa Sosortambok, Kecamatan Doloksanggul, Kabupaten Humbang Hasundutan)

Simanullang, Jona (Universitas Sumatera Utara, 2025)

The background of this research is based on the low realization of UN revenue in Sosortambok Village, which has not reached optimal targets in recent years. This phenomenon indicates that there are still obstacles ...

Efektivitas Kontribusi Penerimaan Pajak Penghasilan (Pph 21) Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak Pratama Medan Timur

Sihaloho, Johannes Fridoarta (Universitas Sumatera Utara, 2024)

In economic development, reform, and globalization in all fields. The government increases its role and function to support national development policies. To fulfill it all, taxes have a high enough contribution to ...

Persepsi Wajib Pajak terhadap pemotongan Pajak Penghasilan Pasal 21 dengan metode Tarif Efektif Rata-rata (TER) (Studi pada Fakultas Vokasi Universitas Sumatera Utara)

Simanjuntak, Kaila Judita (Universitas Sumatera Utara, 2025)

This study investigates the perception of taxpayers, specifically Civil Servant at the Faculty of Vocational, Universitas Sumatera Utara, regarding Income Tax Article 21 witholding using the Average Effective Tariff ...