Program Study of D-III Tax Administration: Recent submissions
Now showing items 41-60 of 174
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Mekanisme Pelaporan Pajak Pertambahan Nilai (PPN) Atas Pajak Masukan dan Pajak Keluaran Obat – Obatan di Rumah Sakit Umum Daerah Tarutung
(Universitas Sumatera Utara, 2024)One of the main revenues in Indonesia comes from taxes. Value Added Tax (VAT) is a type of tax that contributes the largest income in Indonesia. imposition of VAT on drugs as Taxable Goods (BKP) can increase the selling ... -
Efektivitas Penerapan Earmarking Tax pada Pajak Penerangan Jalan di Badan Pendapatan Daerah Kota Medan
(Universitas Sumatera Utara, 2024)Medan City needs to further improve the quality of its public services so that the people of Medan City can receive good public services. With the implementation of the Street Lighting Tax, it is expected that the Medan ... -
Analisis Program Relawan Pajak dalam Meningkatkan Minat Mahasiswa Universitas Sumatera Utara Berkarir di Bidang Perpajakan (Studi pada Mahasiswa Diploma Tiga (D3) Administrasi Perpajakan)
(Universitas Sumatera Utara, 2024)According to data obtained from the DDTC NEWS website, the number of employees at the Directorate General of Taxes (DJP) currently reaches 45,382 people. Of this number, around 2,306 are tax instructors. On the other hand, ... -
Kontribusi Penerimaan Pajak Restoran sebagai Sumber Pendapatan Asli Daerah (PAD) di Kota Medan pada Kantor Badan Pendapatan Daerah (BAPENDA) Kota Medan
(Universitas Sumatera Utara, 2024)Restaurant tax is one of the regional taxes that contributes to increasing regional taxes or local original income. Restaurant tax is collected directly by restaurants from their customers. The restaurant business in ... -
Strategi Galeri Ulos Sianipar dalam Pengembangan Ekspor serta Meningkatkan Pajak Penghasilan
(Universitas Sumatera Utara, 2024)Galeri Ulos Sianipar is an MSME engaged in textile products with the characteristics of Toba Batak culture. In 2013, this MSME started export activities which had been running and stopped in mid-2019 due to the impact of ... -
Pengaruh Rencana Penerapan Cukai Minuman Berpemanis terhadap Minat Beli Mahasiswa (Studi pada Mahasiswa Vokasi Universitas Sumatera Utara)
(Universitas Sumatera Utara, 2024)Diabetes and obesity are very worrying diseases. The high number of diabetes and obesity sufferers in Indonesia is caused by the habit of consuming sweetened beverage containing high levels of sugar and the culture of ... -
Analisis Penerapan Pencatatan Pembukuan Akuntansi Pajak Penghasilan Pasal 23 pada PT. Bank Sumut (Studi Kasus pada Kantor Pusat PT. Bank Sumut Medan)
(Universitas Sumatera Utara, 2024)Taxes serve as the main source of state revenue. Income Tax Article 23 is a vital instrument, with income on capital, service delivery, and other than those deducted by Income Tax Article 21. Compliance with Income Tax ... -
Mengukur Keberhasilan E-Filing sebagai Wadah Pelaporan Spt Tahunan Wajib Pajak Orang Pribadi dengan Menggunakan Model Kesuksesan Sistem Informasi Delone & Mclean (Studi pada Wajib Pajak Kantor Pelayanan Pajak Pratama Medan Petisah)
(Universitas Sumatera Utara, 2024)E-filing is the submission of Electronic Tax Returns which is carried out online and in real time via the Directorate General of Taxes (DJP) Online website. This research was motivated by a decrease in the use of the ... -
Analisis Pengenaan Pajak Atas Penjualan Barang Impor melalui Jastip terhadap Pelaku Jastip di Kota Medan (Studi Kasus pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean B Kuala Namu)
(Universitas Sumatera Utara, 2024)The jastip phenomenon is growing rapidly in upper and middle class society. Jastip products/goods themselves are categorized as non-personal use goods. where non-personal use goods are subject to import dutyfies. Meanwhile, ... -
Penerapan Tapping-Box pada Pajak Parkir untuk Meningkatkan Pendapatan Asli Daerah Kota Medan
(Universitas Sumatera Utara, 2024)Parking Tax is one source of Medan City’s Regional Original Income (PAD) in Medan City which has quite large potential for awareness of parking tax payers to increase Medan City’s Regional Original Income. This research ... -
Implementasi Peraturan Pemerintah No 55 Tahun 2022 Tentang Penyesuaian Pengaturan di Bidang Pajak Penghasilan terhadap Pemenuhan Kewajiban Perpajakan Usaha Mikro, Kecil dan Menengah Wajib Pajak Orang Pribadi (Studi pada Kantor Pelayanan Pajak Pratama Medan Polonia)
(Universitas Sumatera Utara, 2024)Micro, Small, and Medium Enterprises (MSMEs) are one of the backbones of the Indonesian economy, by making many contributions, including contributing to the Gross Domestic Product (GDP) reaching 61.41%. This is the basis ... -
Analisis Pelaksanaan Kewajiban Atas Pajak Penghasilan Pasal 21 di Perum Perumnas Sentraland Office untuk Tahun Pajak 2022
(Universitas Sumatera Utara, 2024)Income Tax Article 21 is a tax on income based on work, services, or activities in the name or in the form of everything received or obtained by domestic individual taxpayers. Based on the description above, the author ... -
Kontribusi Pajak Hotel terhadap Pajak Daerah dan Pendapatan Asli Daerah Kabupaten Dairi Tahun 2019-2023 (Studi pada Badan Pendapatan Daerah Kabupaten Dairi)
(Universitas Sumatera Utara, 2024)Regional Taxes are source of Regional original Income (PAD) which are able to make a large contribution to regional revenues, so that they can facilitate government administration and regional development. Hotel tax is ... -
Analisis Kontribusi Pajak Parkir terhadap Peningkatan Pendapatan Asli Daerah di Kota Medan Tahun 2021 – 2023
(Universitas Sumatera Utara, 2024)The contribution of parking tax revenue to regional income is know through application of parking tax contribution to Regional Original Income (PAD) is calculated using the contribution method. By comparing local tax ... -
Sistem dan Prosedur Pemungutan Pajak Bumi dan Bangunan dalam Meningkatkan Pendapatan Asli Daerah (Studi pada Bapenda Dairi)
(Universitas Sumatera Utara, 2024)Land and Building Taxes in rural and urban sector (PBB P2) in Dairi Regency are regulated through Dairi Regency Regional Regulation Number 1 of 2024 concerning regional taxes. Rural and urban land and building taxes have ... -
Nomor PER-5/PJ/2023 Tentang Percepatan Pengembalian Kelebihan Pembayaran Pajak di Kantor Pelayanan Pajak Pratama Medan Polonia
(Universitas Sumatera Utara, 2024)rolled out a new policy that brings fresh air to individual taxpayers. The policy, stipulated in Director General of Taxes Regulation Number PER-5/PJ/2023 on the Acceleration of Tax Excess Refunds, provides significant ... -
Pelaksanaan Pengembalian Pendahuluan Atas Surat Pemberitahuan Tahunan (SPT) Pajak Pertambahan Nilai (PPN) Lebih Bayar di Kantor Pelayanan Pajak (KPP) Pratama Medan Polonia
(Universitas Sumatera Utara, 2024)Preliminary refund or commonly called tax restitution is a request for a refund of tax payments paid by taxpayers to the state. Previously, in PMK No.39/PMK.03/2018 concerning Procedures for Preliminary Refund of Tax ... -
Analisis Penerapan Pajak Hiburan di Kota Medan
(Universitas Sumatera Utara, 2024)Entertainment tax is one of the largest contributors to regional revenue. This study aims to analyze how entertainment tax is implemented in the Medan City and to identify any obstacles in implementing changes to the ... -
Efektivitas Penagihan Pajak dengan Surat Paksa dalam Upaya Optimalisasi Penerimaan Pajak di Kantor Pelayanan Pajak Pratama Binjai
(Universitas Sumatera Utara, 2024)Tax payment is one form of community obligation in financing the state for national development. National development is carried out to increase the prosperity and welfare of the people in a fair and equitable manner. ... -
Kontribusi Pajak Hiburan terhadap Pendapatan Asli Daerah Kota Medan (Studi pada Badan Pendapatan Daerah Kota Medan)
(Universitas Sumatera Utara, 2024)Entertainment Tax is one of the sources of Regional Original Income (PAD) whose potential is quite large with the awareness and seriousness of entertainment taxpayers in entertainment tax revenue to increase Regional ...