Program Study of D-III Tax Administration: Recent submissions
Now showing items 21-40 of 237
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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 ... -
Analisis Penerimaan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) melalui Pembayaran Elektronik (E-Payment) pada Kantor Bapenda Kota Medan Tahun 2023-2024
(Universitas Sumatera Utara, 2025)Rural and Urban Land and Building Tax (PBB-P2) revenue through the electronic payment system (e-payment) at board of Medan City significant challenges, especially in the implementation of the electronic payment system (e- ... -
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 ... -
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 ... -
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 ... -
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, ...