Browsing Program Study of D-III Tax Administration by Submit Date
Now showing items 1-20 of 210
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Peran Surat Paksa dan Penyitaan dalam Penerimaan Pajak Penghasilan pada Kantor Pelayanan Pajak Pratama Lubuk Pakam
(Universitas Sumatera Utara, 2025)Taxes are the main source of state revenue that plays an important role in financing national development. However, there is still taxpayer non-compliance that causes tax arrears. To overcome this, the government applies ... -
Implementasi Pemadanan Nomor Induk Kependudukan menjadi Nomor Pajak Wajib Pajak (Studi pada Kantor Pelayanan Pajak Pratama Medan Polonia)
(Universitas Sumatera Utara, 2025)This research aims to examine the implementation of the matching process between the National Identity Number (NIK) and the Taxpayer Identification Number (NPWP) within the tax administration system in Indonesia. Along ... -
Analisis Penerapan E-Form dalam Pelaporan SPT Tahunan Wajib Pajak Badan di KPP Pratama Medan Timur
(Universitas Sumatera Utara, 2025)Low Tax Office of Medan Timur has a total of 198,404 individual taxpayers and 15,060 corporate taxpayers. Low Tax Office of Medan Timur has also introduced E-FORMs as one of the efforts to enhance compliance among corporate ... -
Penerapan Program Pemutihan Pajak dalam Mengoptimalkan Penerimaan Pendapataan Asli Daerah Provinsi Sumatera Utara (Studi Pada Badan Pendapatan Daerah Provinsi Sumatera Utara)
(Universitas Sumatera Utara, 2025)Regional Original Income (PAD) is one of the main sources of financing for regional development in Indonesia. In North Sumatra Province, Vehicle Tax (PKB) is one of the largest contributors to PAD. However, one of the main ... -
Analisis Penerimaan Pajak Hotel sebagai Sumber Pendapatan Daerah pada Bapenda Kota Medan
(Universitas Sumatera Utara, 2025)Hotel tax is one of the sources of Local Own-Source Revenue (PAD) that plays a vital role in supporting regional development. This study aims to analyze the contribution of hotel tax to the PAD of Medan City and to identify ... -
Analisis Faktor-Faktor yang Berpengaruh terhadap Realisasi Penerimaan Pajak Bumi dan Bangunan Kecamatan Medan Tuntungan Tahun 2021-2023
(Universitas Sumatera Utara, 2024)This study analyzes the implementation of Land and Building Tax (PBB) in the Medan Tuntungan sub-district during the 2021-2023 period. The main focus of this research is to identify the factors affecting the level of PBB ... -
Analisis Pengaruh Pengenaan PPN Pada Voucher Game Online Terhadap Keputusan Pembelian (Studi Pada Mahasiswa Universitas Sumatera Utara)
(Universitas Sumatera Utara, 2025)Value Added Tax (VAT) is one of the tax instruments whose imposition is objective in nature. Anyone, whether consciously or not, is likely to have paid VAT when utilizing goods or services. Various services and virtual ... -
Analisis Kontribusi Pajak Hotel Terhadap Pendapatan Asli Daerah Kota Medan Tahun 2024
(Universitas Sumatera Utara, 2025)Hotel tax is a crucial component of local taxes with significant potential to boost regional income, especially in metropolitan cities with rapidly developing tourism and business sectors like Medan. Despite its substantial ... -
Pemberantasan Rokok Ilegal Wilayah Hukum Kantor Pengawasan dan Pelayanan Bea dan Cukai (KPPBC) Medan Ditinjau dari Perspektif Petugas
(Universitas Sumatera Utara, 2025)The circulation of illegal cigarettes in Indonesia remains a major challenge, particularly within the jurisdiction of the Customs and Excise Supervision and Service Office (KPPBC) Type B Medan. According to data from the ... -
Analisis Efektivitas Layanan Pajak Berbasis Online dalam Mengurangi Keluhan dan Meningkatkan Kepuasan Wajib Pajak (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Medan Belawan)
(Universitas Sumatera Utara, 2025)The development of information technology has encouraged the Directorate General of Taxes (DGT) to adopt an online-based tax service system to improve efficiency, transparency, and convenience in the implementation of tax ... -
Peran Relawan Pajak dalam Asistensi Pelaporan SPT Tahunan Orang Pribadi (Studi pada KPP Pratama Medan Barat)
(Universitas Sumatera Utara, 2025)Tax is one of the main sources of state revenue that is very important in supporting development and public services. In Indonesia, reporting of Annual Tax Returns by taxpayers often faces challenges, including a lack ... -
Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Pemilik Usaha Dalam Kewajiban Perpajakan (Studi Kasus Pada Wajib Pajak Pemilik CV Rudang Jaya)
(Universitas Sumatera Utara, 2025)The level of tax compliance is still a major problem for the government in increasing state revenue, one of which is compliance with business owners. High compliance helps expand the tax base so that state revenue becomes ... -
Analisis Efektivitas Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK) Terhadap Penerimaan Pajak (Studi Pada Kantor Pelayanan Pajak Pratama Medan Polonia)
(Universitas Sumatera Utara, 2025)Tax is an important source of revenue for the state that supports various public services and national development. However, the level of taxpayer compliance in Indonesia remains low, necessitating effective supervision, ... -
Persepsi Konsultan Pajak Terhadap Efektivitas Controlled Foreign Company (CFC) Rules Dalam Mencegah Penghindaran Pajak Illegal Oleh Perusahaan Multinasional Di Indonesia (Studi Pada Kantor Konsultan Pajak Taslim & Partners, Depok)
(Universitas Sumatera Utara, 2025)The low level of tax compliance in Indonesia poses a challenge to achieving national revenue targets. A major issue is illegal tax avoidance by multinational companies through the use of foreign entities or Controlled ... -
Kontribusi Pajak Sarang Burung Walet Dalam Meningkatkan Pendapatan Asli Daerah Di Kabupaten Deli Serdang (Studi Pada Badan Pendapatan Daerah Kabupaten Deli Serdang)
(Universitas Sumatera Utara, 2025)One of the sources of revenue in the Regional Budget (APBD) comes from Regional Original Income (PAD), which is primarily derived from local taxes. Local taxes serve as a crucial component in increasing regional income, ... -
Efektivitas Penyampaian SPT Tahunan Orang Pribadi Melalui E-Filing Pada Kantor Pelayanan Pajak Pratama Medan Barat
(Universitas Sumatera Utara, 2025)Tax is one of the largest sources of revenue for the state. Currently, tax revenue has not reached the targets set by public institutions, which is attributed to the low awareness among taxpayers to fulfill their ... -
Pengaruh Penerapan Pajak Pertambahan Nilai (PPN) 11% Terhadap Keputusan Pembelian Konsumen Pada Produk Kecantikan (Studi Kasus Di Universitas Sumatera Utara)
(Universitas Sumatera Utara, 2025)Beauty products have become an integral part of modern lifestyles, particularly among students who often view them as essential for enhancing appearance and self-confidence. The implementation of an 11% VAT has led to an ... -
Potensi Penerimaan Cukai Minuman Berpemanis dari Gaya Hidup Generasi Z (Studi pada Mahasiswa Fakultas Vokasi Universitas Sumatera Utara)
(Universitas Sumatera Utara, 2025)The Covid-19 pandemic has reduced state revenue, prompting the government to implement economic recovery strategies through excise expansion, including plans to impose excise on Sugar-Sweetened Beverages (SSBs). This excise ... -
Analisis Penerapan Self-Assesment System dalam Pelaporan Pajak Penghasilan (Pph) Orang Pribadi pada KPP Pratama Binjai
(Universitas Sumatera Utara, 2025)Income Tax (PPh) is a type of tax that contributes to increasing state revenue. Increased tax revenue is caused by increased taxpayer compliance. One of the tax collection systems in Indonesia is the self-assessment system, ... -
Analisis Kesadaran Wajib Pajak dalam Melaporkan Surat Pemberitahuan (SPT) Pajak Orang Pribadi (Studi Kasus Gen Z di Kecamatan Medan Johor)
(Universitas Sumatera Utara, 2025)The purpose of this study is to analyze the level of taxpayer awareness, the challenges faced, and the efforts made to obtain tax literacy and knowledge in order to report Annual Income Tax Returns in Medan Johor District, ...