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dc.contributor.advisorMarpaung, Nicholas
dc.contributor.authorPratiwi, Fajrina Syafrianing
dc.date.accessioned2024-01-19T04:01:34Z
dc.date.available2024-01-19T04:01:34Z
dc.date.issued2023
dc.identifier.urihttps://repositori.usu.ac.id/handle/123456789/90407
dc.description.abstractSeveral countries have implemented fat taxes as part of their efforts to address obesity and improve public health. The success of fat taxes in these countries provides the basis and support for the implementation of a fat tax in Indonesia. It also allows Indonesia to follow international trends in addressing health issues related to diet and lifestyle. The purpose of this study is to determine the potential and impact of the fat tax implementation plan on increasing tax revenue in Medan City. The potential analysis will be analyzed using data on people affected by obesity in Medan City. This form of research is qualitative research with a descriptive approach accompanied by a simple potential calculation. using data collected in the form of secondary data with the object of research, namely data obtained from the Medan City Health Office in the form of data on people affected by obesity conditions. The data analysis method used is by collecting data through observation, interviews and documentation. The results showed that the potential of fat tax implementation in Medan city cannot be ascertained how much the potential of its application to increase tax revenue. This is because there is no exact data related to the number of people affected by obesity conditions in Medan city, where the Medan City Health Office only collects data on people affected by obesity conditions based on their education level, namely elementary, junior high school, and senior high school. The implementation of fat tax can have various impacts on increasing tax revenue, which depends on various factors such as the amount of tax, the type of fat that is taxed, and government policies related to the implementation of fat tax.en_US
dc.language.isoiden_US
dc.publisherUniversitas Sumatera Utaraen_US
dc.subjectPotentialen_US
dc.subjectFat Taxen_US
dc.subjectTax Revenueen_US
dc.subjectSDGsen_US
dc.titleAnalisis Potensi Rencana Penerapan Pajak Lemak (Fat Tax) terhadap Peningkatan Penerimaan Pajak di Indonesia (Studi pada Kota Medan)en_US
dc.typeThesisen_US
dc.identifier.nimNIM202600094
dc.identifier.nidnNIDN0020059102
dc.identifier.kodeprodiKODEPRODI62402#Perpajakan
dc.description.pages135 Halamanen_US
dc.description.typeKertas Karya Diplomaen_US


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