Diploma Papers
Diploma Papers
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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 ... -
Efektivitas Penagihan Pajak Aktif terhadap Penerimaan Pajak (Studi Kasus Kantor Pelayanan Pajak Pratama Medan Polonia)
(Universitas Sumatera Utara, 2024)This research is motivated by the high number of taxpayers who are non compliant, resulting in a significant accumulation of unpaid taxes that could affect tax revenue. To reduce tax arrears, active ta x collection ... -
Pengaruh Pengenaan Pajak Pertambahan Nilai (PPN) terhadap Keputusan Pembelian Pengguna Layanan Streaming Musik Spotify (Studi pada Mahasiswa Universitas Sumatera Utara)
(Universitas Sumatera Utara, 2024)As technology advances rapidly, Indonesia is experiencing major changes, one of which is in the field of communication. Value Added Tax (VAT) is motivated by the high demand for trade transactions via electronic systems. ... -
Analisis Program Samsat Keliling dalam Meningkatkan Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Gunungsitoli (Studi pada Samsat Keliling Kota Gunungsitoli)
(Universitas Sumatera Utara, 2024)The budget requirements to carry out various government tasks and development are quite significant in the era of regional autonomy, on the other hand the available sources of funding are very limited. The government is ... -
Integrated and Personalized Digitax Web App Solusi Pengelolaan Keuangan dan Perpajakan Usaha Mikro Kecil Menengah di Indonesia (Studi pada Kantor Pelayanan Pajak Pratama Medan Polonia)
(Universitas Sumatera Utara, 2024)The contribution of MSMEs (Micro, Small, and Medium Enterprises) to Indonesia's Gross Domestic Product (GDP) growth reaches 60%, approximately IDR 8,573 trillion annually. During the 2020-2024 period, there has been an ...