Program Study of D-III Tax Administration: Recent submissions
Now showing items 81-100 of 174
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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 ... -
Analisis Kebijakan Perubahan Tarif PPH Final UMKM terhadap Penerimaan PPH Final UMKM di KPP Pratama Medan Polonia
(Universitas Sumatera Utara, 2023)Micro, Small and Medium Enterprises (MSMEs) dominate the total number of business units, play a role in employment and contribute greatly to Gross Domestic Product (GDP) in Indonesia. In order to encourage people to ... -
Implementasi E-Filing terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Medan Polonia
(Universitas Sumatera Utara, 2023)Indonesia is a developing country where the main source of its economic income comes from taxes, contributing 75% of the current state revenue. In the Republic of Indonesia Law No. 28 of 2007 concerning General Provisions ... -
Efektivitas Penagihan Pajak dengan Surat Teguran dan Surat Paksa terhadap Penerimaan Pajak Penghasilan pada KPP Pratama Lubuk Pakam
(Universitas Sumatera Utara, 2023)This research background was there is still many tax payer disobey on pay their taxes which will cause increasing of tax arrears and it’s effect to tax income. This research was aimed to know the effectiveness of tax ... -
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah di KPP Pratama Medan Polonia
(Universitas Sumatera Utara, 2023)Many elements influence a person in paying taxes such as tax knowledge and awareness of taxpayers. The level of tax knowledge a person has is the first factor. In reality, taxpayer compliance is still at a rather low level, ... -
Analisis Tingkat Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Sektor Perkebunan di Kantor Pelayanan Pajak Pratama Lubuk Pakam
(Universitas Sumatera Utara, 2023)Taxes are an important element in the Indonesian economy. Optimizing tax revenues to fulfill the State Revenue and Expenditure Budget (APBN) is a real form of development financing. The various existing regulations and ... -
Efektivitas Penerimaan Pajak Kendaraan Bermotor (PKB) melalui E-Samsat (Studi pada UPT Samsat Medan Selatan)
(Universitas Sumatera Utara, 2023)Motor vehicle tax is a type of tax that contributes to regional tax revenues. With many people owning more than one motorized vehicle, the number of motorized vehicles is increasing every year. And this is expected to ... -
Dampak Layanan Samsat Drive Thru terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Medan
(Universitas Sumatera Utara, 2023)This final project analyzes the impact of the SAMSAT Drive Thru service on the compliance of motor vehicle taxpayers in the city of Medan. SAMSAT Drive Thru is a service innovation designed to streamline the motor vehicle ... -
Pengaruh Sanksi Pajak terhadap Kepatuhan UMKM dalam Pembayaran Pajak Penghasilan (Studi Kasus pada Kecamatan Medan Selayang)
(Universitas Sumatera Utara, 2023)Taxes play a significant role in national revenue and contribute to the national economic development, especially in improving the citizens' quality of life. However, many taxpayers, including Micro, Small, and Medium ... -
Implementasi Pengenaan Pajak Penjualan Atas Barang Mewah Bagi Konsumen Kendaraan Listrik Roda Empat (Studi di Kota Medan)
(Universitas Sumatera Utara, 2023)Sales Tax Luxury Goods (PPnBM) is a tax imposed on luxurious goods to manufacturers for producing or importing goods in their business or work activities. PPnBM is levied only once upon the delivery of goods to the ... -
Penerapan Penagihan Pajak dan Sanksi Perpajakan dalam Meningkatkan Kepatuhan Wajib Pajak Bumi dan Bangunan Perkotaan dan Pedesaan ( PBB P2 ) pada Kota Medan
(Universitas Sumatera Utara, 2023)Land and Building Tax (PBB) in the category of state taxes. Since 2011 the Land and Building Tax (PBB) from the Central Government to Regional Governments is in accordance with the Joint Regulation of the Minister of Finance ... -
Analisis Efektivitas Pelaksanaan Pemeriksaan Pajak dalam Rangka Meningkatkan Penerimaan Pajak pada Tahun 2020-2022 (Studi pada KPP Pratama Lubuk Pakam)
(Universitas Sumatera Utara, 2023)Taxes are the main source of income for a country, especially in Indonesia. Achieving the tax revenue target is largely determined by the role of taxpayers in the tax collection system. In 1983, Indonesia experienced a ... -
Peranan Penerimaan Pajak Reklame terhadap Pendapatan Asli Daerah Kota Medan Tahun 2018-2022
(Universitas Sumatera Utara, 2023)Taxation is seen as an example of the state's obligations in the context of cross-border cooperation and community participation in nation and state development because Indonesia is a republican country based on Pancasila ... -
Implementasi Sistem E-Filing dalam Pelayanan Pajak Wajib Pajak Orang Pribadi di Kantor Pelayanaan Pajak Pratama Medan Polonia
(Universitas Sumatera Utara, 2022)Taxes are the country's largest revenue dominance. In the era of globalization that is increasingly global, especially in internet technology. In 2002, the Directorate General of Taxes issued a tax reform program or tax ... -
Dampak Kenaikan PPN 11% terhadap Pengusaha Kena Pajak (PKP) Di KPP Pratama Lubuk Pakam
(Universitas Sumatera Utara, 2023)The Government of Indonesia through Law Number 7 of 2021 concerning Harmonization of Tax Regulations or HPP Law Chapter IV Article 7 paragraph (1) concerning VAT, has set the VAT rate from 10% to 11% since April 1, 2022 ... -
Penerapan Elektronik Nomor Faktur (E-NOFA) dalam Pelaporan Pajak Pertambahan Nilai sebagai Upaya Menghindari Faktur Pajak Fiktif
(Universitas Sumatera Utara, 2023)The Directorate General of Taxation is modernizing the tax system in order to improve the quality of tax services, which is directly proportional to the increase in state revenues, including administrative reform. ... -
Implementasi Kebijakan Pemerintah terhadap Pembebasan Pajak Pertambahan Nilai Atas Penyerahan Air Bersih (Studi Kasus pada PDAM Tirtanadi Cabang Deli Serdang)
(Universitas Sumatera Utara, 2023)Delivery of clean water is a basic service that is very important for community welfare. In an effort to improve the accessibility and quality of clean water, the government has implemented a Value Added Tax (VAT) exemption ...