Browsing Diploma Papers by Issue Date
Now showing items 1-20 of 210
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Efektivitas dan Kontribusi Penagihan Aktif Dengan Surat Teguran dan Surat Paksa terhadap Penerimaan Pajak di Kantor Pelayanan Pajak (Kpp) Pratama Medan Timur
(Glen Girsang, 2025-04-09)Effective Collection Plays A Crucial Role In Enhancing Taxpayer Compliance And Reducing Arrears. The Directorate General Of Taxes (DJP) Employs Strategies Such As The Use Of Warning Letters And Compulsory Orders To Address ... -
Analisis Pertumbuhan Wajib Pajak Usaha Mikro Kecil Menengah dan Penerimaan Pajak Penghasilan Final (Studi pada Kantor Pelayanan Pajak Pratama Binjai)
(2025)In encouraging the growth of taxpayers and tax revenues, one of the steps taken by the government is to provide tax incentives to the Micro, Small, and Medium Enterprises (MSMEs) sector by issuing Government Regulation ... -
Analisis Mekanisme Pelaporan Pajak Penghasilan (Studi pada Tenaga Pendidik dan Tenaga Kependidikan Program Studi D-III Administrasi Perpajakan) di Universitas Sumatera Utara
(Universitas Sumatera Utara, 2025)Income tax in Indonesia refers to the latest tax regulations which continue to develop in line with economic dynamics and government efforts to increase tax compliance. And also includes new rules related to taxable income, ... -
Pengaruh Kenaikan Cukai Rokok terhadap Keputusan Pembelian Rokok (Studi Kasus pada Mahasiswa Fakultas Ilmu Sosial dan Ilmu Politik Universitas Sumatera Utara)
(Universitas Sumatera Utara, 2025)This study aims to analyze the effect of increasing cigarette excise on cigarette purchase decisions among students of the Faculty of Social and Political Sciences, Universitas Sumatera Utara. In line with the government's ... -
Analisis Dampak Kenaikan Tarif PPN terhadap Minat Belanja Online (Studi pada Mahasiswa FISIP USU)
(Universitas Sumatera Utara, 2025)The progress of a country can be measured through various sectors, especially the state tax revenue sector. Taxes are the largest contributor to state revenue, including Indonesia. The value-added tax (VAT), which is ... -
Pengaruh Pengenaan Pajak Pertambahan Nilai Terhadap Keputusan Pembelian pada Transaksi Digital Game Online (Studi pada Pengguna Aplikasi Steam di Kota Medan)
(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 Kontribusi Pajak Reklame Terhadap Pajak Daerah dan Pendapatan Asli Daerah Kota Medan Tahun 2018-2023 Studi pada Kantor Badan Pendapatan Daerah Kota Medan
(Universitas Sumatera Utara, 2025)Advertising tax is one of the important sources of Regional Original Income (PAD) to support regional development financing in Medan. However, the achievement of advertising tax revenue often does not meet the set targets. ... -
Analisis Perhitungan Pajak Penghasilan (PPh) Badan CV. Bunga Tanjung Medan Tahun 2022-2023
(Universitas Sumatera Utara, 2025)Tax revenue is one of the main sources of state revenue used to finance various public programs and services. One of them is income tax, which is a type of tax imposed on individuals and companies. An assessment needs to ... -
Analisis Dampak Pemutihan Pajak Kendaraan Bermotor Roda Dua Terhadap Kepatuhan Wajib Pajak (Studi Pada UPPD Sistem Administrasi Manunggal Satu Atap/Samsat Medan Selatan Tahun 2021-2024)
(Universitas Sumatera Utara, 2025)Motor vehicle taxes play a crucial role in regional revenue; however, issues of taxpayers compliance persist, particularly concerning two-wheeled vehicles. Despite a sharp increase in the number of vehicles at Samsat Medan ... -
Peran Relawan Pajak dalam Kegiatan Asistensi Wajib Pajak Menyampaikan SPT Tahunan Pajak Penghasilan Orang Pribadi (Studi pada Kantor Pelayanan Pajak Pratama Binjai)
(Universitas Sumatera Utara, 2025)Tax Volunteers is an initiative program from the Directorate General of Taxes and also an extension of the Directorate General of Taxes which aims to educate the public about taxation through collaboration with Tax ... -
Analisis Prosedur Penghapusan Nomor Pokok Wajib Pajak (NPWP) Pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Binjai
(Universitas Sumatera Utara, 2025)The significant disparity between the number of individual taxpayers registered and those actively submitting annual tax returns at low Tax Office of Binjai indicates a problem in the validity of taxpayer data. This ... -
Analisis Efektivitas, Kontribusi dan Potensi Pajak Restoran terhadap Pajak Daerah Kota Pematangsiantar (Studi pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kota Pematangsiantar)
(Universitas Sumatera Utara, 2025)Restaurant tax is one of the main components in the regional tax structure which has a strategic role in supporting the financing of development and the delivery of public services in the Pematangsiantar City. The rapid ... -
Analisis Sosial dan Budaya terhadap Kepatuhan Masyarakat dalam Melunasi Pajak Bumi dan Bangunan (PBB) Tahun 2020-2023 (Desa Parbuluan IV, Kecamatan Parbuluan, Kab. Dairi)
(Universitas Sumatera Utara, 2025)This study aims to analyze the social and cultural factors that influence the level of community compliance in paying Land and Building Tax (PBB) in Parbuluan IV Village. PBB is one of the important sources of revenue ... -
Peran Brevet Pajak dalam Membangun Karir yang Berkelanjutan di Bidang Perpajakan (Studi pada Alumni Brevet A & B)
(Universitas Sumatera Utara, 2025)The increasing number of taxpayers and the complexity of tax regulations in Indonesia have created a growing demand for competent professionals in the taxation field. Brevet A and B tax certifications serve as strategic ... -
Peranan Sistem E-Parking dalam Penerimaan Retribusi Parkir Tepi Jalan Umum Kota Medan
(Universitas Sumatera Utara, 2025)Medan City faces challenges in managing public roadside parking which has an impact on low parking retribution revenues. To overcome this, the Medan City Government launched the E-Parking system to increase efficiency and ... -
Analisis kontribusi pajak atas barang dan jasa tertentu (PBJT) jasa perhotelan dan restoran terhadap pendapatan asli daerah (PAD) kabupaten aceh tengah
(Universitas Sumatera Utara, 2025)Tax on Certain Goods and Services (PBJT), especially from hotel and restaurant services, is an important source in increasing Regional Original Income (PAD), especially in areas with tourism potential such as Central Aceh ... -
Prosedur Pengajuan Keringanan Sanksi Administrasi Pembayaran Pajak Kendaraan Bermotor (Studi Pada Unit Pengelolaan Pendapatan Daerah Sistem Administrasi Manunggal Satu Atap Kota Binjai)
(Universitas Sumatera Utara, 2025)The need to optimize the receipt of Motor Vehicle Tax (PKB) as a source of Regional Original Income (PAD) has become increasingly important. Problems arise due to the high number of outstanding PKB payments. To address ... -
Analisis Perhitungan, Penyetoran Dan Pelaporan Pajak Penghasilan Pasal 23 Pada Tahun 2024 (Studi Pada PT Wijaya Karya Beton Tbk Pabrik Produk Beton Sumatera Utara)
(2025)In an effort to implement and improve the welfare of the community, the government requires an adequate source of funding. One of the sources of funding used to improve people’s welfare is tax. Taxes are mandatory payments ... -
Prosedur Pelaksanaan Penyitaan Oleh Juru Sita Pajak Terhadap Wajib Pajak Badan Di Kantor Pelayanan Pajak Pratama Lubuk Pakam
(Universitas Sumatera Utara, 2025)The Directorate General of Taxes through tax bailiffs has the authority to carry out confiscation actions as a legal effort in order to collect and enforce payment of tax debts from non-compliant taxpayers. However, ... -
Peran Relawan Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Dengan Menggunakan E-Filing di KPP Pratama Binjai
(Universitas Sumatera Utara, 2025)Tax is an important source of revenue for national development. To improve taxpayer compliance in submitting the Annual Tax Return (SPT), the Directorate General of Taxes (DJP) launched the Tax Volunteer program, ...