Diploma Papers
Diploma Papers
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Peran dan Kontribusi Pajak Penerangan Jalan Terhadap Pajak Daerah di Kota Medan
(Universitas Sumatera Utara, 2025)Regional governments have the authority to collect taxes to increase Regional Original Income (PAD), one of which is the Street Lighting Tax (PPJ). In Medan City, PPJ plays an important role in supporting public lighting ... -
Peran Relawan Pajak Untuk Negeri (Renjani) Dalam Membantu Meningkatkan Kepatuhan Pelaporan Wajib Pajak Orang Pribadi di KPP Pratama Lubuk Pakam
(Universitas Sumatera Utara, 2025)Indonesia tax system follows the self-assessment principle, where taxpayers are trusted to calculate, pay, and report their taxes independently. One way this system is implemented is through the e-filing service for ... -
Pengaruh Kenaikan Pajak Pertambahan Nilai (PPN) 12% Terhadap Perilaku Pengelolaan Keuangan Mahasiswa (Studi Pada Mahasiswa Universitas Sumatera Utara)
(Universitas Sumatera Utara, 2025)The increase of the Value-Added Tax (VAT) Tariff to 12% has had a broad impact across various economic sectors and directly influences the prices of taxable goods and services. Taxable Goods (BKP), which are routine ... -
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, ... -
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, ... -
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 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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 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 ... -
Strategi Badan Pendapatan Daerah (Bapenda) dalam Meningkatkan Efektivitas Pemungutan Pajak Restoran Kota Medan Tahun 2018-2022
(Universitas Sumatera Utara, 2023)Taxes play a very important role in national life, especially in the implementation of national development because taxes are one of the largest state revenues, contributing around 70% of all other state revenues. ... -
Analisis Penerimaan Pajak Hiburan Dan Kontribusinya Terhadap Pajak Daerah Pada Badan Pendapatan Daerah Kota Medan Tahun 2021-2023
(Universitas Sumatera Utara, 2024)One of the main sources of state revenue, and one of the largest contributors, is tax revenue. Tax is a mandatory contribution to the state without receiving direct compensation and is used directly for public interests, ... -
Pengaruh Pengenaan Pajak Pertambahan Nilai (PPN) Terhadap Minat Beli Pada E-Commerce (Shoppe) (Studi Pada Mahasiswa Fakultas Ilmu Sosial Dan Ilmu Politik Universitas Sumatera Utara)
(Universitas Sumatera Utara, 2024)This study aims to analyze the effect of Value Added Tax (VAT) implementation on buying interest in e-commerce, especially Shopee, among students of the Faculty of Social and Political Sciences of the Universitas Sumatra ... -
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 Penerimaan Pajak Hiburan dan Kontribusinya Terhadap Pajak Daerah Pada Badan Pendapatan Daerah Kota Medan Thun 2021-2023
(Universitas Sumatera Utara, 2024)One of the main sources of state revenue, and one of the largest contributors, is tax revenue. Tax is a mandatory contribution to the state without receiving direct compensation and is used directly for public interests, ...