Diploma Papers
Diploma Papers
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Analisis Jumlah Wajib Pajak Terdaftar dan Jumlah SPT Terlapor terhadap Penerimaan Pajak Penghasilan Orang Pribadi di Kantor Pelayanan Pajak Pratama Lubuk Pakam
(Universitas Sumatera Utara, 2023)Income Tax is one of the central taxes that has a major role in state tax revenue. Indicators that play an important role in achieving the income tax revenue target are the number of registered taxpayers and the number ... -
Efektivitas Penerapan Pemungutan Pajak Restoran dalam Meningkatkan Pendapatan Asli Daerah Kota Medan Tahun 2020 – 2022
(Universitas Sumatera Utara, 2023)This research aims to analyze the effectiveness of restaurant tax collection in increasing the regional original income of Medan City during the period of 2020-2022. The collected data reveals key challenges in restaurant ... -
Prosedur Penyitaan dan Pelelangan Barang-Barang Wajib Pajak dalam Tindakan Penagihan Pajak di Kantor Pelayanan Pajak Pratama Medan Timur
(Universitas Sumatera Utara, 2023)Public awareness in order to fulfil its commitments is a highly anticipated condition, especially in Indonesia. Where there are still problems of taxation so that through the collection of taxable goods it is necessary to ... -
Analisis Peranan Relawan Pajak dalam Pendampingan Pelaporan SPT Tahunan Orang Pribadi melalui E Filing (Studi di Kantor Pelayanan Pajak Pratama Lubuk Pakam )
(Universitas Sumatera Utara, 2023)The existing implementation of e-government is trough the provision of e-filing service that are done online and in real time. However, every year, e-filing has not succeeded in bringing Indonesia to the expected level ... -
Efektivitas E-Filing dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi untuk Melaporkan Spt Tahunan di KPP Pratama Tebing Tinggi Tahun 2018-2022
(Universitas Sumatera Utara, 2023)Taxes are the main source of funding for the state budget. Therefore, the government conducts Tax Reform. One form of tax reform is the transition of the tax collection system to self-assessment where taxpayers are given ... -
Analisis Penerapan Pajak Progresif Kendaraan Bermotor untuk Meningkatkan Pendapatan Asli Daerah pada Kantor Samsat Medan Selatan
(Universitas Sumatera Utara, 2023)This study aims to describe and analyze the application of progressive tax rates in increasing Regional Original Income (PAD) on Motor Vehicle Taxes and to find out the factors that have caused the realization of motor ... -
Tingkat Kepatuhan Wajib Pajak Orang Pribadi dalam Melaporkan SPT Tahunan pada Kantor Pelayanan Pajak Pratama Lubuk Pakam
(Universitas Sumatera Utara, 2023)Taxes are the main source of state revenue as the largest contributor to state income. To be able to optimize tax revenues through the Self Assessment System, taxpayers can carry out their tax obligations independently, ... -
Tingkat Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah (UMKM) Sebelum Pandemi, Selama Masa Pandemi, dan Setelah Pandemi Covid-19 di Kabupaten Dairi
(Universitas Sumatera Utara, 2023)Micro, Small and Medium Enterprises (MSMEs) are productive businesses owned by individuals or entities, or businesses that have met the criteria as micro, small, medium enterprises that have been determined. Based on PP ... -
Penerapan Validasi (Pemadanan) NIK Menjadi NPWP Menuju Single Identification Number (SIN) (Studi pada Kantor Pelayanan Pajak Pratama Medan Polonia)
(Universitas Sumatera Utara, 2023)Taxes have a very important role in the life of the state, especially to finance all needs including the implementation of development. As the largest source of state revenue, of course, taxes need a more modern system to ... -
Analisis Penerapan Self Assessment dalam Meningkatkan Penerimaan Pajak Pertambahan Nilai (pada Tahun 2019 – 2022) (Studi pada Kantor Pelayanan Pajak Pratama Medan Polonia)
(Universitas Sumatera Utara, 2023)Value Added Tax (VAT) is a type of tax which is a consumption tax on goods and services within the customs area which is imposed in stages on each production and distribution line. VAT is charged to individual taxpayers ... -
Efektivitas Program Pemutihan Sanksi Administrasi Pajak Kendaraan Bermotor terhadap Kepatuhan Wajib Pajak dalam Meningkatkan Penerimaan Pendapatan Asli Daerah (PAD) Provinsi Sumatera Utara Periode 2020-2022
(Universitas Sumatera Utara, 2023)In the realm of collection there are still many Mandatory Pinvite motorized vehicles that are reluctant to pay their obligations. As a result, for this non-compliance, taxpayers get administrative sanctions in the form of ... -
Efektivitas Penerimaan Retribusi Parkir dalam Meningkatkan Pendapatan Asli Daerah Kabupaten Tapanuli Utara Tahun 2021-2022
(Universitas Sumatera Utara, 2023)Local taxes and retribution are one of the local revenues that are influential in the development of a region. Parking retribution have a contribution to increase local financial revenues, therefore efforts are needed to ... -
Kendala dalam Pemanfaatan Aplikasi E- Samsat Sumut Bermartabat dalam Pembayaran Pajak Kendaraan Bermotor di Kota Medan (Studi pada UPT. SAMSAT Medan Selatan Kota Medan)
(Universitas Sumatera Utara, 2023)Motor Vehicle Tax is one of the largest regional revenues, for the progress of a region regional tax revenues also need to be monitored and increased. The SAMSAT office has also made changes as one of the government agencies ... -
Analisis Efektivitas Penerapan Program Pengungkapan Sukarela (PPS) terhadap Penerimaan Pajak pada Kantor Pelayanan Pajak Pratama Medan Timur
(Universitas Sumatera Utara, 2023)The Corona Virus Disease-2019 (Covid-19) pandemic has resulted in an economic recession in Indonesia, even the world. The government is making efforts to encourage national economic recovery through the regulation of laws, ... -
Analisis Perhitungan Pemungutan dan Pelaporan Pajak Air Tanah Kota Pematangsiantar (Studi pada Badan Pengelola Keuangan Daerah)
(Universitas Sumatera Utara, 2023)The decentralization policy requires local governments to explore potential sources of local revenue that could be managed to be used as a source of funding for regional development, one of which is by collecting local ... -
Efektivitas Strategi Pemungutan Pajak Bumi dan Bangunan Perdesaan Perkotaan dalam Meningkatkan Pendapatan Asli Daerah Kabupaten Toba (Studi pada Desa Motung dan Desa Pardamean Sibisa Kecamatan Ajibata)
(Universitas Sumatera Utara, 2023)Land and Urban Rural Building Tax (PBB-P2) is one type of regional tax that provides the largest contribution to Local Original Revenue (PAD) so that the collection process is carried out by the local government and the ... -
Analisis Kontribusi Pajak Bahan Bakar Kendaraan Bermotor terhadap Pendapatan Asli Daerah Provinsi Sumatera Utara (Studi pada Badan Pendapatan Daerah Provinsi Sumatera Utara)
(Universitas Sumatera Utara, 2023)Local revenue is revenue obtained from sources of income in the region. Local revenue must be explored for its potential so that it does not continue to depend on revenue from the center. Local taxes and levies are one ... -
Pelaksanaan Pemungutan Pajak Reklame dan Kontribusinya terhadap Pajak Daerah di Kabupaten Karo
(Universitas Sumatera Utara, 2023)Tax is a mandatory contribution to the State owed by individuals or entities that is coercive based on law. Regional taxes consist of several types of taxes, one of which is advertising tax. Advertisement tax is a source ... -
Analisis Dampak Kenaikan Tarif PPN 11% terhadap Pengusaha Kena Pajak pada Kantor Pelayanan Pajak Pratama Medan Polonia
(Universitas Sumatera Utara, 2023)Tax revenues realize development in a country, the Value Added Tax policy for Taxpayers registered as Taxable Entrepreneurs is the most important aspect at this time, related to the decline in state tax revenues due to the ... -
Analisis Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kota Pematangsiantar pada Tahun 2020-2022
(Universitas Sumatera Utara, 2023)Land and Building Tax (PBB) is one type of tax imposed on property owners in the form of land and buildings owned in an area. The Land and Building Tax has an important role in supporting regional revenues, so they can be ...