Program Study of D-III Tax Administration: Recent submissions
Now showing items 161-180 of 210
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Efektivitas Pemungutan Pajak Kendaraan Bermotor dalam Meningkatkan Penerimaan Pajak Daerah Provinsi Sumatera Utara Tahun 2018-2022 ( Studi pada UPTD Samsat Stabat )
(Universitas Sumatera Utara, 2023)The contemporary epoch of globalization has been shaped by numerous significant advancements and transformations. These alterations can affect the development process at both the national and regional levels. Following the ... -
Efektivitas Penerapan Pendaftaran Nomor Pokok Wajib Pajak secara Elektronik dalam Upaya Meningkatkan Jumlah Wajib Pajak Terdaftar di KPP Pratama Lubuk Pakam
(Universitas Sumatera Utara, 2023)Taxes are the main source of revenue for the Indonesian state,in this case the directorate general of taxes continues to strive to increase public awareness in fulfilling its tax obligation,namely by registering a Taxpayer ... -
Realisasi dan Upaya Badan Pendapatan Daerah dalam Mengoptimalkan Penerimaan Pajak Hotel dan Restoran di Tanah Karo
(Universitas Sumatera Utara, 2023)One of the efforts to see the ability of the region through the composition of regional finances. One of the sources of regional financial revenue is from hotel and restaurant taxes. Hotel and restaurant tax is one of the ... -
Peran Account Representative dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Medan Polonia
(Universitas Sumatera Utara, 2023)Account Representative is an employee of the Directorate General of Taxes who is appointed and also determined in the Tax Office (KPP). One form of organizational structure improvement is the implementation of tax account ... -
Analisis Penerapan Sistem Elektronik Nomor Seri Faktur (E-Nofa) sebagai Upaya Peningkatan Penerimaan Pajak Pertambahan Nilai (Studi Kasus Kantor Pelayanan Pajak Pratama Medan Timur)
(Universitas Sumatera Utara, 2023)In improving national development and prospering the people, the government has an important role in making policies in the country's economy to increase state revenue. The government's effort to increase it is by conducting ... -
Optimalisi Pajak Parkir dengan Penerapan Tapping Box (Alat Perekam Data Transaksi) dalam Rangka Peningkatan PAD Kota Medan
(Universitas Sumatera Utara, 2021)Pesatnya perkembangan teknologi dan informasi memberikan banyaknya kemudahaan dan keuntungan bagi setiap orang. Banyaknya aplikasi dan kecanggihan IT mampu membangkitkan gejolak perekonomian saat ini sehingga menuntut ... -
Analisis Efektivitas dan Kontribusi Penerimaan Pajak Bumi dan Bangunan Perdesaaan Perkotaan (PBB-P2) terhadap Pendapatan Asli Daerah (PAD) di Kota Medan Tahun 2019-2022
(Universitas Sumatera Utara, 2023)Taxes are one of the largest revenue for the State, Regional taxes are the original income of the region that is very influential in improving the development of a region. Local tax consists of several types of taxes, one ... -
Rancangan Aplikasi Rujak (Ruang Pajak) Berbasis Website sebagai Upaya Meningkatkan Kesadaran Pajak
(Universitas Sumatera Utara, 2023)The background of this research is that Indonesia's tax ratio has not yet reached the expected target, which is caused by a lack of tax awareness in Indonesia. Therefore efforts are needed to increase tax awareness in ... -
Pengaruh Pengenaan Pajak Pertambahan Nilai (PPN) terhadap Keputusan Pembelian Smartphone Brand Apple (Studi pada Mahasiswa Universitas Sumatera Utara)
(Universitas Sumatera Utara, 2023)The development of smartphone electronics has led to new manufacturers and competition between manufacturers is also getting tougher, this is due to the high demand for smartphones around the world and Indonesia. Among the ... -
Efektivitas Penyampaian SPT Tahunan Orang Pribadi melalui E-Filing Pada Kantor Pelayanan Pajak Pratama Medan Petisah
(Universitas Sumatera Utara, 2023)Taxes are one of the largest state revenues. Current tax revenue is not in accordance with the objectives of the public authority, this occurs because of the weak awareness of taxpayers in completing their obligations, ... -
Analisis Perhitungan dan Pelaporan Pajak Penghasilan (PPH) Final Pasal 4 Ayat (2) Atas Sewa Tanah dan/Atau Bangunan Tahun 2022 pada PT. Bank Sumut
(Universitas Sumatera Utara, 2023)Final income tax article 4 paragraph (2) on rent of land and/or buildings is one of central taxes, which is imposed on the income received by an individual/entity from the rental of land and/or buildings. PT Bank Sumut is ... -
Analisis Tingkat Kepatuhan Wajib Pajak Orang Pribadi dalam Melaporkan Surat Pemberitahuan Tahunan (SPT) Periode Tahun Pajak 2018-2021 (Studi pada Kantor Pelayanan Pajak Pratama Medan Polonia)
(Universitas Sumatera Utara, 2023)One of the biggest sources of revenue for the Indonesian state is taxes. Through taxes used for state development, the Indonesian government can increase the prosperity and general welfare of the people. One of the obligations ... -
Analisis Efektivitas dan Kontribusi Pajak Parkir terhadap Pendapatan Asli Daerah di Kota Binjai Tahun 2019-2022 (Studi pada Badan Pengelolaan Keuangan, Pendapatan dan Aset Daerah Kota Binjai)
(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 ... -
Kepatuhan Wajib Pajak Badan dalam Melaporkan Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan (Studi Kasus pada Kantor Pelayanan Pajak Pratama Medan Timur)
(Universitas Sumatera Utara, 2023)Taxpayer compliance in performing their tax obligations is a matter of increasing tax revenue. One of the tax revenues is income tax paid by the corporate tax subject of income tax (PPh). From this background, the author ... -
Prosedur Restitusi Kelebihan Pembayaran Pajak Pertambahan Nilai (PPN) di Kantor Pelayanan Pajak Pratama Medan Timur
(Universitas Sumatera Utara, 2023)In Indonesia, taxes are one of the most important sources of income of the State.The government's tax returns to the people are compulsory so that the government has the power of law to pursue taxpayers who do not fulfil ... -
Analisis Tingkat Kepatuhan Wajib Pajak dalam Melaporkan SPT Tahunan Pajak Penghasilan Badan di Kantor Pelayanan Pajak Pratama Medan Timur Tahun 2017-2021
(Universitas Sumatera Utara, 2023)According to the self-assessment system principle, individual and corporate taxpayers are required to file an annual income tax return or Annual Tax Return (SPT). However, numerous corporate taxpayers still do not report ... -
Analisis Kepatuhan Wajib Pajak terhadap Penggunaan E- SPT dalam Pelaporan SPT Masa PPN pada KPP Pratama Medan Barat (2016-2021)
(Universitas Sumatera Utara, 2023)Tax is a compulsory contribution to the State owed by an individual or entity of a coercive nature under the Law, which cannot be directly remunerated and used for State purposes for the greatest prosperity of the people. ... -
Implementasi Peraturan Pemerintah Nomor 55 Tahun 2022 Tentang Penyesuaian Pengaturan di Bidang Pajak Penghasilan (Studi Kasus Wajib Pajak UMKM pada Kantor Pelayanan Pajak Pratama Medan Polonia)
(Universitas Sumatera Utara, 2023)The imposition of final income tax on Micro, Small and Medium Enterprises (MSMEs) is a concern because MSMEs are the most active cogs in carrying out economic mobility in Indonesia. This has led the government to issue ... -
Efektivitas Penerapan Sistem E-Parking dalam Mengoptimalkan Penerimaan Pendapatan Asli Daerah dari Sektor Pajak Parkir di Kota Medan
(Universitas Sumatera Utara, 2023)One of the sources of Local revenue is parking tax. The application of Electronic Parking method has been implemented at several points in Medan City, which is certainly believed to be able to increase Local Government ... -
Strategi Badan Pendapatan Daerah dalam Meningkatkan Penerimaan Pajak Hiburan di Kota Medan
(Universitas Sumatera Utara, 2023)The Medan City entertainment tax figure obtained in 2017 is quite high and is fairly effective, the reality is not that different from expectations. In fact, 2018 was even better, because the entertainment tax obtained was ...