Browsing Program Study of D-III Tax Administration by Submit Date
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Analisis Pelaksanaan Sistem Pemungutan Pajak Hiburan Dalam Meningkatkan Pendapatan Asli Daerah Di Badan Pendapatan Daerah Kota Medan
(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
(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)
(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
(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
(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)
(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
(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 )
(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)
(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
(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)
(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 ... -
Pengaruh Pengenaan Tarif Pajak Pertambahan Nilai 12% pada Barang Mewah terhadap Keputusan Pembelian Sepatu Lari Impor
(Universitas Sumatera Utara, 2025)The implementation of a 12% Value Added Tax (VAT) rate is one of the government's policies in increasing state revenue which came into effect on 1 January 2025 with the legal basis of PMK No. 131 of 2024. The application ... -
Analisis Kualitas Layanan Samsat Corner dalam Meningkatkan Penerimaan Pajak Kendaraan Bermotor di Samsat Medan Selatan
(Universitas Sumatera Utara, 2025)Optimization of Regional Original Income (PAD) is an important focus in supporting regional development, one of which is through the collection of Motor Vehicle Tax which has a significant contribution to the regional ... -
Analisis Mekanisme Pengenaan Dan Pemungutan Pajak Hotel Pada Badan Pendapatan Daerah (Bapenda) Kota Medan
(Universitas Sumatera Utara, 2025)Local finance is vital in supporting local development, and local taxes are an important instrument in increasing regional original income (PAD). Medan City, as a metropolitan city with great economic potential, has a ... -
Mekanisme Pemungutan Pajak atas Penggunaan Dana Bantuan Operasional Sekolah (BOS) (Studi Pada Yayasan Melati Chairani Kesuma Kota Medan)
(Universitas Sumatera Utara, 2025)School Operational Grant Funds (BOS) is a form of government support aimed at ensuring equal and quality access to education across Indonesia. The funds are allocated to support daily school operations and learning ... -
Pengaruh Penerapan Pajak Pertambahan Nilai terhadap Keputusan Pembelian Item Game Mobile Legend (Studi pada Pengguna Aplikasi Mobile Legend di Kota Berastagi)
(Universitas Sumatera Utara, 2025)As a nation, Indonesia is actively engaged in various sectors, this is for the sake of creating a prosperous society, for example providing services to the community, enforcing fair laws and maintaining security and ... -
Analisis Efektivitas Penerimaan Retribusi Parkir melalui E-Parking pada Dinas Perhubungan Kota Medan
(Universitas Sumatera Utara, 2025)The effectiveness of parking retribution revenue through the E-Parking system implemented by the Department of Transportation of Medan City, as well as to identify the factors that influence the success of its ... -
Analisis Tingkat Kepatuhan Wajib Pajak Orang Pribadi Dalam Penyampaian SPT Tahunan di Kantor Pelayanan Pajak (KPP) Medan Polonia Tahun 2022-2024
(Universitas Sumatera Utara, 2025)Taxpayer compliance in submitting the Annual Tax Return (SPT) is a vital aspect of a tax system that adopts the self-assessment principle. At the Low Tax Office Of Medan Polonia, the compliance level of individual ... -
Analisis Realisasi Penerimaan Pajak Rokok Provinsi Sumatera Utara Tahun 2019-2023
(Universitas Sumatera Utara, 2025)The cigarette tax revenue deposited into each province's Regional General Cash Account (RKUD) must be evaluated for its achievement level by comparing its realization with the targets set in the budget. The realization of ... -
Strategi SAMSAT Medan Selatan untuk Meningkatkan Kepatuhan Wajib Pajak Kendaraan Bermotor
(Universitas Sumatera Utara, 2025)Motor Vehicle Tax (PKB) plays a significant role in contributing to regional tax revenue (PAD). However, taxpayer compliance particularly among owners of two-wheeled motor vehicles remains relatively low. Although the ...