Browsing Diploma Papers (Taxes) by Issue Date
Now showing items 1-20 of 1113
-
Analisis Penerimaan Pajak Bahan Bakar Kendaraan Bermotor Terhadap Pendapatan Asli Daerah pada Badan Pengelolaan Pajak dan Retribusi Daerah Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2022)Motor Vehicle Fuel Tax (PBBKB) is a type of tax included in provincial taxes. The government must continue to strive to maximize the potential of PBBKB to increase local revenues (PAD) . The purpose of this study is to ... -
Analisis Kasus Sengketa Pajak pada Kantor Pelayanan Pajak Pratama Medan Polonia
(Universitas Sumatera Utara, 2022)Revenue from the State Revenue and Expenditure Budget (APBN) from the tax sector does not always meet the targets that have been set. The nonachievement of targets from the taxation sector is not due to the poor ... -
Efektivitas Modernisasi Sistem Adminstrasi Perpajakan dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak (KPP) Medan Belawan
(Universitas Sumatera Utara, 2022)Taxes are one of the largest sources of state revenue, therefore a tax administration system is needed that adapts to technological developments in order to make it easier for individual taxpayers and tax authorities in ... -
Analisis tentang Pengetahuan serta Kepatuhan Wajib Pajak pada Restoran di Kota Medan
(Universitas Sumatera Utara, 2022)Taxpayer compliance in the city of Medan has a very important role in achieving local revenue. Because as we know restaurant tax is one of the main sources of Regional Original Income (PAD). The city of Medan has enormous ... -
Analisis Realisasi Penerimaan Pajak Penghasilan (PPH) Pasal 21 Sebelum dan Selama Pandemi Covid-19 di Kantor Pelayanan Pajak (KPP) Pratama Medan Polonia
(Universitas Sumatera Utara, 2022)Taxes as the largest contributor to state revenue with a fairly wide allocation are expected to lead to better tax growth. Since the Covid-19 pandemic, the growth of tax revenue has decreased. There are several types of ... -
Analisis Peranan Relawan Pajak dalam Upaya Pendampingan Pelaporan SPT Tahunan Orang Pribadi Berbasis E-Filing di Kantor Pelayanan Pajak Pratama Binjai pada Masa Pandemi Covid-19
(Universitas Sumatera Utara, 2022)The Self Assessment System, which is the authority of taxpayers to calculate, pay, and self-report the amount of their taxes, was implemented in Indonesia after the tax reform period from 1983 to the present. One of the ... -
Penerapan Pajak Penghasilan Final Terhadap Pelaku Usaha Mikro Kecil Menengah di Kantor Pelayanan Pajak Pratama Binjai Tahun 2019 Dan Tahun 2020
(Universitas Sumatera Utara, 2022)The implementation of Final Income Tax for Micro Small Medium Entriprises at Low Tax Office of Binjai in 2019 and 2020. Problem formulation of this study is the implementation of final income tax for micro small medium ... -
Tinjauan Pemberlakuan Sanksi Pajak dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi di Kpp Pratama Binjai
(Universitas Sumatera Utara, 2022)One of the largest sources of state revenue is from tax sector. Tax sector gives a big contribute to National development. To optimize the sources of tax sector,so that taxpayers compliance is needed. The tax laws and ... -
Penerapan Insentif Pajak untuk Usaha Mikro Kecil Menengah Selama Masa Pandemi Covid-19 (Studi Kasus di Kantor Pelayanan Pajak Pratama Binjai)
(Universitas Sumatera Utara, 2022)The implementation of the provision of Government-borne final PPh Tax Incentives (DTP) at the Low Tax Office of Binjai has been carried out in accordance with applicable tax policies. Due to economic conditions after the ... -
Implementasi Strategi Kantor Sistem Administrasi Manunggal Satu Atap (Samsat) Medan Selatan Dalam Pemungutan Pajak Bea Balik Nama Kendaraan Bermotor (Bbnkb) Tahun 2018-2020
(Universitas Sumatera Utara, 2022)The Transfer Fee for Motorized Vehicles (BBnKB) is one part of the Provincial Tax, where the tax collection is carried out by the Provincial Government to finance the household needs of the Province. BBnKB revenue has ... -
Strategi Pemungutan Pajak Air Permukaan dan Sanksi Atas Keterlambatan Pembayaran Oleh Wajib Pajak di Provinsi Sumatera Utara
(Universitas Sumatera Utara, 2022)The research was motivated by the decrease in targets and realization of Surface Water Tax Revenue at the Regional Taxes and Retribution Management Boad in 2019-2021. The decrease in Surfance Water Tax revenue is duea ... -
Efektivitas Penerapan Pemungutan Pajak Hotel atas Rumah Kos di Kota Medan Pada Tahun 2019-2021
(Universitas Sumatera Utara, 2022)Hotel tax on boarding houses is one of the regional taxes in the city of Medan. Regional Taxes and Retribution Management Board (BPPRD) is the agency that collects for this tax collection. Effective employee performance ... -
Kontribusi dan Efektivitas Penerimaan Pajak Parkir Terhadap Pendapatan Asli Kota Medan
(Universitas Sumatera Utara, 2022)Parking Tax is one of the sources of Regional Original Income which contributes greatly to the City of Medan. Parking Tax is one element of the Regional Tax which has a contribution to increase regional revenues, and ... -
“Pengaruh Penggunaan E-Billing dan E-Filing dalam Sistem Informasi Manajemen Perpajakan terhadap Moralitas Pajak Pada Pelaporan Surat Pemberitahuan Tahunan Orang Pribadi di Kantor Pelayanan Pajak Pratama Medan Belawan
(Universitas Sumatera Utara, 2022)The taxpayer's view of the role of taxation as a source of revenue for the government is very important in improving taxpayer compliance. This type of tax compliance entails an attitude and conduct called Tax Morality. ... -
Efektivitas Program Samsat Keliling Dalam Besaran Pemungutan Pajak Kendaraan Di Kota Binjai
(Universitas Sumatera Utara, 2022)The government is pursuing a massive development that has been marked by very significant changes. Along with the development and construction of the Binjai City Samsat which is always improving in every way and for ... -
Analisis Efektivitas dan Kontribusi Pajak Reklame Terhadap Peningkatkan Pendapatan Asli Daerah Kabupaten Karo
(Universitas Sumatera Utara, 2022)The purpose of this study is to know (1) the effectiveness of billboard tax revenues, (2) the billboard tax contribution to native incomes. And (3) constraints in billboard tax collectors, the data collection techniques ... -
Peranan Self Assessment System Terhadap Penerimaan Pajak Penghasilan Orang Pribadi di Kpp Pratama Medan Petisah
(Universitas Sumatera Utara, 2022)One of the tax collection systems in Indonesia is the Self Assessment System, which is a collection system that performs its own tax obligations. Therefore, this study aims to determine the effect of the Self Assessment ... -
Analisis Insentif PPh 21 Ditanggung Pemerintah Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Karyawan) di Masa Pandemi-Studi Pada KPP Pratama Medan Timur
(Universitas Sumatera Utara, 2022)This study reviews the Analysis of Article 21 Income Tax Incentives paid by the Government on Individual Taxpayer Compliance. This study aims to describe how the implementation of the use of this incentive to increase ... -
Efektivitas Pojok Pajak Dalam Mengoptimalkan Pelaporan Spt Tahunan Wajib Pajak Orang Pribadi Melalui E-Filing
(Universitas Sumatera Utara, 2022)The government continues to innovate tax policies with the aim of increasing taxpayer compliance. The efforts made by the Directorate General of Taxes to improve taxpayer compliance are the implementation of a tax corner ... -
PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAPIMPLEMENTASI KONSEP SINGLE IDENTITY NUMBER PADA SISTEM ADMINISTRASI PERPAJAKAN DENGAN PENGINTEGRASIAN NOMOR INDUK KEPENDUDUKAN (NIK) SEBAGAI NOMOR POKOK WAJIB PAJAK (NPWP) (Studi pada Kantor Pelayanan Pajak Pratama Medan Polonia)
(Universitas Sumatera Utara, 2022)One of the problems in Indonesia is the administrative system that is very convoluted. It is characterized by the amount of identity numbers owned by an Indonesian, including the tax administration system. As a tax ...