Program Study of D-III Tax Administration: Recent submissions
Now showing items 101-120 of 210
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Efektivitas dan Kontribusi Pajak Restoran terhadap Pajak Daerah dan Pendapatan Asli Daerah (PAD) Kota Medan (Studi pada Badan Pendapatan Daerah Kota Medan)
(Universitas Sumatera Utara, 2024)Regional taxes is one of the regional original income that is very influential in improving regional development. Regional taxes consist of several sources, one of which is Restaurant Tax. Restaurant Tax is one of the ... -
Analisis Strategi Direktorat Jenderal Pajak untuk Meminimalkan Praktik Transfer Pricing sebagai Peningkatan Pendapatan Negara (Studi pada Kantor Pelayanan Pajak Madya Dua Medan)
(Universitas Sumatera Utara, 2024)Transfer pricing practices are part of many global issues that often occur in the world of taxation. This practice has become an important issue and received the focus of many countries in the world including Indonesia. ... -
Analisis Pelaksanaan Penagihan Pajak pada Kantor Pelayanan Pajak Pratama Kabanjahe
(Universitas Sumatera Utara, 2024)Taxes are one of the main sources of state income. Taxes certainly have a very big role with the increasing demands for funding in state development. Therefore, people have an obligation to pay their taxes. However, there ... -
Analisis Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor Roda Empat (Kendaraan Pribadi di Samsat Medan Selatan)
(Universitas Sumatera Utara, 2024)Paying motor vehicle tax is a routine obligation carried out by motor vehicle owners, both two-wheeled and four-wheeled, every year. People who pay motor vehicle tax are called taxpayers. The agency authorized to ... -
Analisis Potensi Penerimaan Pajak Penerangan Jalan terhadap Peningkatan Pendapatan Asli Daerah (Studi pada Badan Pendapatan Daerah Kota Medan)
(Universitas Sumatera Utara, 2024)As one of the sources of regional revenue that plays an important role in regional budgets and expenditures, Street Lighting Tax (PPJ) is expected to contribute to the continuity of regional development. The potential in ... -
Analisis Penerimaan Pajak Bumi dan Bangunan Sektor Perkebunan, Perhutanan dan Pertambangan (PBB-P3) (Studi Pada:Kantor Pelayanan Pajak Pratama Subulussalam)
(Universitas Sumatera Utara, 2024)According to the Directorate General of Taxes (DGT), tax is a mandatory contribution to the state owed by private persons or entities that are coercive based on the law, without getting direct compensation and used for ... -
Faktor- Faktor yang Mempengaruhi Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Kota Tarutung Tahun 2020-2022
(Universitas Sumatera Utara, 2023)Motorized vehicles are one of the necessary means of transportation today. The increasing population will also increase the number of motorized vehicle users. The increasing number of motorized vehicles each year is ... -
Peranan Relawan Pajak dalam Upaya Meningkatkan Kesadaran dan Kepatuhan Wajib Pajak Orang Pribadi secara E-Filling (Studi Kasus pada KPP Pratama Medan Polonia)
(Universitas Sumatera Utara, 2023)Tax is one of the most important state revenue posts. Taxes have a compelling nature, and individuals or entities can become taxpayers (WP). A long-standing problem that never seems to be solved is improving tax payer ... -
Analisis Pengenaan Pajak Pertambahan Nilai (PPN) dalam Perdagangan melalui Media Elektronik (PMSE) terhadap Minat Beli Layanan Streaming Musik pada Aplikasi Spotify (Studi Kasus pada Pengguna Layanan Streaming Musik di Spotify 2020-2024)
(Universitas Sumatera Utara, 2024)In the era of digital transformation, tax policy plays an important role in responding to changes in economic dynamics. One of the problems that arises is the application of value added tax (VAT) on trade through electronic ... -
Peran Pemungutan dan Pengelolaan Pajak Parkir dalam Peningkatan Pendapatan Asli Daerah (Studi Kasus pada Badan Pendapatan Kab. Karo)
(Universitas Sumatera Utara, 2023)Taxes are one of the most important state revenues. Local tax is one of the Regional Original Income that is very influential in improving the development of a region. One of the local tax revenues is from parking tax. ... -
Efektivitas Penyampaian Surat Pemberitahuan Tahunan Wajib Pajak Badan dengan Menggunakan Elektronik Form (E-Form) pada KPP Pratama Kisaran
(Universitas Sumatera Utara, 2024)Indonesia's economic conditions after passing through the Covid-19 pandemic have had an impact on world economic growth, especially in Indonesia. The Directorate General of Taxes has introduced a new system in reporting Annual ... -
Tinjauan terhadap Penerimaan Pajak Pertambahan Nilai dan Pajak Penjualan Atas Barang Mewah (Studi pada Kantor Pelayanan Pajak Pratama Pematangsiantar)
(Universitas Sumatera Utara, 2023)Value Added Tax (VAT) and Sales Tax on Luxury Goods are types of indirect taxes which also have a role in helping to generate state revenues. To find out the activities of Value Added Tax (VAT) and Sales Tax on Luxury Goods ... -
Efektivitas Kesadaran Wajib Pajak terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor Roda Dua di Samsat Medan Utara
(Universitas Sumatera Utara, 2024)The progress of the times has made motorized vehicles a medium of transportation, both public transportation and private transportation. However, motorized vehicles are one of the regional taxes that have quite large ... -
Efektivitas Kegiatan Ekstensifikasi Perpajakan dalam Upaya Meningkatkan Penerimaan Penghasilan Orang Pribadi di Kanwil DJP Sumut I
(Universitas Sumatera Utara, 2023)The awareness of the community that meets both subjective and objective criteria in registering as taxpayers remains low. The increased registration of individual taxpayers at the Regional Office of the Directorate General ... -
Peran Tax Center dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi pada Pelaporan SPT Tahunan Berbasis Online Tahun 2020-2023 di Kota Medan (Studi Kasus pada Tax Center Universitas Sumatera Utara dan Tax Center Politeknik Wilmar Bisnis Indonesia)
(Universitas Sumatera Utara, 2023)Taxes are mandatory contributions paid by individuals or entities that are compelling to the state based on the Law. One of the bases for tax revenue on target is taxpayers compliance. Taxpayers compliance is a condition ... -
Analisis Penerimaan Pajak Bumi dan Bangunan (PBB) P5L Sektor Perkebunan di Kanwil DJP SUMUT I
(Universitas Sumatera Utara, 2023)Land and Building Tax (PBB) P5L is a tax that is collected centrally for the plantation, forestry, oil and gas mining, geothermal mining, coal mineral mining and other sectors. North Sumatra Province is one of the central ... -
Analisis Penghitungan, Penyetoran dan Pelaporan Pajak Penghasilan Pasal 21 pada Badan Kepegawaian Daerah Provinsi Sumatra Utara
(Universitas Sumatera Utara, 2024)Income tax article 21 is a tax imposed on income in the form of salaries, wages, honoraria, allowances and other payments related to certain jobs, services, or activities. Tax deductions are made by reducing the amount of ... -
Efektivitas Pelayanan terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Hotel dan Pajak Restoran pada Bapenda Kabupaten Karo
(Universitas Sumatera Utara, 2023)Taxes are one of the largest revenues for the State. Local tax is one of the Regional Original Income that is very influential in improving the development of a region. Local taxes consist of several kinds of taxes, one ... -
Analisis Efektivitas dan Kontribusi Penerimaan Pajak Hotel terhadap Penerimaan Pajak Daerah dan Pendapatan Asli Daerah di Kota Medan Tahun 2018-2022
(Universitas Sumatera Utara, 2023)In Indonesia, taxes are divided into two, namely central taxes and regional taxes. Central tax or what is called State tax is a tax whose collection is carried out by the central government. The taxes included in this ... -
Pengaruh Penerapan PPN terhadap Minat Menggunakan Layanan Transportasi Online (Studi pada Mahasiswa Fakultas Ilmu Sosial dan Ilmu Politik Universitas Sumatera Utara)
(Universitas Sumatera Utara, 2023)The presence of online transportation services at USU will facilitate mobility and fulfill the needs of the academic community of the University of Sumatera Utara, especially students. However, the online transportation ...