1,721,144 research outputs found
The Efectiveness of Administration Sanctions Amnesty Program of Motor Vehicle Tax on Taxpayer Compliance in Increasing Regional Original Income (PAD) of North Sumatera Province for The 2020-2022 Period
No full textIn 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 mandatory fines. bleaching program is an effort made by the government to encourage taxpayers who have not fulfilled their vehicle tax obligations by providing relief for late payment sanctions for a certain period.
This research was conducted at Integrated Administration System (SAMSAT) Office Medan Selatan. This research uses a qualitative approach with interviews as a data collection technique and supported by observation and documentation methods. In researching, the author conducted interviews with informants from Integrated Administration System (SAMSAT) Office Medan Selatan and taxpayers registered at Integrated Administration System (SAMSAT) Office Medan Selatan who participated in the administration sanction amnesty.
This study aims to determine the effectiveness of the tax administration sanction amnesty program in improving taxpayer compliance to pay taxes. The results showed that the effectiveness of Administration Sanction amnesty. in improving taxpayer compliance in paying taxes was effective,based on 5 effectiveness indicators, namely indicators of efficiency, adequacy, flattening, responsiveness, and accuracy. The Administration Sanction amnesty did not significantly increase regional income revenue due to the economic-social condition of taxpayers in the recovery period. The administration sanction amnesty program at Integrated Administration System (SAMSAT) Office Medan Selatan has no obstacles. However, from the taxpayer side, there are still obstacles such as time constraints due to busy and economic constraints125 PagesKertas Karya Diplom
Kepatuhan Wajib Pajak Badan dalam Melaporkan Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan (Studi Kasus pada Kantor Pelayanan Pajak Pratama Medan Timur)
Full text linkTaxpayer compliance in performing their tax obligations is a matter of increasing tax revenue. One of the tax revenues is income tax paid by the corporate tax subject of income tax (PPh). From this background, the author then wants to discuss it in the final project with the title "Compliance of Corporate Taxpayers in Reporting Annual Tax Returns (SPT) at the Low Tax Office of Medan Timur
This study aims to determine how taxpayer compliance in reporting annual income tax returns at the Low Tax Office of Medan Timur, this study aims to determine what hinders taxpayer compliance in reporting annual income tax returns at the Low Tax Office of Medan Timur, to find out efforts that can be made to encourage corporate taxpayer compliance in reporting annual income tax returns at the Low Tax Office of Medan Timur.
This research uses a qualitative descriptive method used to analyze data by describing or describing the data that has been collected as it is.
The results of this study indicate that corporate taxpayer compliance in reporting SPT has increased, but when viewed from the taxpayer compliance criteria it is still in the less compliant category. Obstacles that arise related to SPT reporting are the DJP online application system that has an error, and taxpayers who report SPT close to the reporting deadline. Efforts made in maintaining corporate taxpayer compliance are by means of publications from various social media, sending email and whatsaap blasts and conducting socialization to all stakeholders.86 HalamanKertas Karya Diplom
The Role of Parking Tax Collection and Management in Increasing Local Revenue (Case Study : At The Revenue Regency of Kabupaten Karo)
No full textTaxes are one of the most important state revenues. Local tax is one of the Regional Original Income that is very influential in improving the development of a region. One of the local tax revenues is from parking tax. Parking tax is a tax that has a good contribution to local revenue. It is known that parking tax collection in Karo Regency is still not optimal so that it affects regional revenue. It is from this background that the author wants to discuss it in the final project with the title "The Role of Parking Tax Collection and Management in Increasing Regional Original Revenue (Case Study at At Regional Revenue Board Of Karo Regency)".
This study aims to determine how the role of parking tax collection and management in increasing Regional Original Income (PAD) in Karo Regency, to determine the level of realization of parking tax collection and management of Regional Original Income (PAD) in Karo Regency, to find out what are the obstacles in the implementation of parking tax collection and management in increasing Regional Original Income (PAD) in Karo Regency.
This research uses descriptive research methods used to describe or reveal the actual situation about tax collection and the amount of contribution made by parking tax in helping to increase Regional Original Revenue in Karo Regency.
The results of the study found that the implementation of the Parking Tax collection process in Karo Regency has been carried out properly in accordance with Karo Regency Regulation No. 29 of 2012. The realization of parking tax revenue in Karo Regency from 2020 to 2022 has increased followed by the growth of the percentage of revenue realization which fluctuates. There are several obstacles, namely low human resources, limited personnel owned by Regional Revenue Board Of Karo Regency and ineffective local tax collection systems.95 PagesKertas Karya Diplom
Efektivitas Pojok Pajak Dalam Mengoptimalkan Pelaporan Spt Tahunan Wajib Pajak Orang Pribadi Melalui E-Filing
No full textThe 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 by providing services that can facilitate taxpayers in
reporting Annual Tax Returns through e-filing where taxpayers are not
concentrated in coming to the office with long queues and it is expected
that tax corner activities can optimize the reporting of the annual tax
returns of personal.
In this study the author uses a qualitative descriptive method that
describes the results of observations and interviews directly with the Low
Tax Office of Medan Polonia and individual taxpayers.
Based on the results of this study, the tax corner activity is very
helpful for taxpayers in reporting their tax returns or solving problems
related to taxation faced by taxpayers. It can be concluded that the Tax
Corner activities at KPP Pratama Medan Polonia are quite effective in
helping taxpayers report their Tax Returns and the purpose of the Tax
Returns reporting tax corner activities can be carried out as evidenced by
optimal number of the annual tax returns of personal reports.44 HalamanKertas Karya Diplom
Kepatuhan Wajib Pajak Badan dalam Melaporkan Surat Pemberitahuan Tahunan (SPT) Pajak Penghasilan (Studi Kasus pada Kantor Pelayanan Pajak Pratama Medan Timur)
Full text linkTaxpayer compliance in performing their tax obligations is a matter of increasing tax revenue. One of the tax revenues is income tax paid by the corporate tax subject of income tax (PPh). From this background, the author then wants to discuss it in the final project with the title "Compliance of Corporate Taxpayers in Reporting Annual Tax Returns (SPT) at the Low Tax Office of Medan Timur
This study aims to determine how taxpayer compliance in reporting annual income tax returns at the Low Tax Office of Medan Timur, this study aims to determine what hinders taxpayer compliance in reporting annual income tax returns at the Low Tax Office of Medan Timur, to find out efforts that can be made to encourage corporate taxpayer compliance in reporting annual income tax returns at the Low Tax Office of Medan Timur.
This research uses a qualitative descriptive method used to analyze data by describing or describing the data that has been collected as it is.
The results of this study indicate that corporate taxpayer compliance in reporting SPT has increased, but when viewed from the taxpayer compliance criteria it is still in the less compliant category. Obstacles that arise related to SPT reporting are the DJP online application system that has an error, and taxpayers who report SPT close to the reporting deadline. Efforts made in maintaining corporate taxpayer compliance are by means of publications from various social media, sending email and whatsaap blasts and conducting socialization to all stakeholders.86 HalamanKertas Karya Diplom
The Role of Tax Volunteers in Order to Increase Awareness and Compliance of Individual Taxpayers By Using E-Filing (Case Study at Low Tax Office of M Edan Polonia)
No full textTax is one of the most important state revenue posts. Taxes have a compelling nature, and individuals or entities can become taxpayers (WP). A long-standing problem that never seems to be solved is improving tax payer compliance. Taxpayer compliance is a significant problem around the world. Therefore, the Directorate General of Taxes (DGT) launched an e-filing product. But this effort is still not optimal and it is difficult to increase public awareness. To increase WPOP awareness and compliance, the DGT involves non-authority people in a program called the tax volunteer program. Departing from this background, the author wants to discuss it in the final assignment with the title "The Role of Tax Volunteers in Efforts to Increase Awareness and Compliance of Individual Taxpayers by E-filing (Case Study at Low Tax Office of Medan Polonia).
This study aims to determine the role of tax volunteers during the Annual Tax Return assistance, to find out what are the obstacles faced by tax volunteers during the Annual Tax Return assistance for Individual Taxpayers at KPP Pratama Medan Polonia.
The researcher used qualitative research, namely non-statistical analysis, in the preparation of this final project. With this method, researchers obtain the data needed to answer the problem formulation and reach conclusions based on the data and characteristics of the research subject.
The results of this study can determine the role of tax volunteers in order to increase awareness and compliance of individual taxpayers can be said to be less effective seen from the level of compliance of taxpayers who report their taxes in 2018-2022. This is due to the covid-19 pandemic which makes taxpayers less aware and obedient to their rights and obligations to pay taxes.101 PagesKertas Karya Diplom
Effectiveness of Motor Vehicle Tax (PKB) Revenue Via E-Samsat (Study at Technical Unit of Samsat Medan Selatan)
No full textMotor vehicle tax is a type of tax that contributes to regional tax revenues. With many people owning more than one motorized vehicle, the number of motorized vehicles is increasing every year. And this is expected to increase the contribution and receipt of motor vehicle tax to local revenue. Motor vehicle tax collection can be done using a collection system through the One Stop Integrated Administration System (SAMSAT) office. Apart from that, motor vehicle tax payments can also be made via E-Samsat. Payment of motor vehicle tax via E-Samsat can be easier and can be done via ATM or other payment methods that have collaborated with SAMSAT.
This research aims to determine the effectiveness of using E-Samsat in paying motor vehicle tax compared to paying directly to the SAMSAT office, to find out how UPT Samsat Medan Selatan can increase the effectiveness of motor vehicle tax revenue through E-Samsat, and to find out the obstacles and efforts that have been made done carried out in the context of increasing motor vehicle tax revenue at UPT Samsat Medan Selatan.
The research method used by the author is a qualitative research method with a descriptive approach. Qualitative methods are data that acknowledge or describe observed facts and events. The informants in this research were employees of the UPT Samsat Medan Selatan service section and motor vehicle taxpayers.
The research results obtained by researchers show that the level of effectiveness of motor vehicle tax revenue at UPT Samsat Medan Selatan is in the quite effective category.91 PagesKertas Karya Diplom
Strategi Pemungutan Pajak Air Permukaan dan Sanksi Atas Keterlambatan Pembayaran Oleh Wajib Pajak di Provinsi Sumatera Utara
No full textThe 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 to
obstacles in the tax collection process, so it can be formulated in this study that
what is the strategy used by the regional Taxes and Retribution Management Boad
in collecting Surface Water Tax in North Sumatra Province, what are the
sanctions given to taxpayers, who mak delays in payment, as well as what
obstacles are often faced when making collections.
The purpose of this study is to find out how the strategy is carried out by
the Regional Taxes and Retribution Management Boad in collecting Surface
Water Tax, to find out what sanctions are given to Taxpayers if there is a delay in
the payment of Surface Water Tax, and to find out what obstacles are faced. when
collecting Surface Water Tax. This study uses a qualitative method with a
descriptive approach. Data were collected by interview and observation
techniques. Based on the results of the research conducted by the author, it shows
that the surface water tax collection strategy implemented by the Regional Taxes
and Retribution Management Boad is by controlling the use of the Surface Water
Tax, encouraging the use of a meter, conducting socialization with taxpayers. The
sanction given if late in paying the Surface Water Tax is in the form of an
administrative sanction of 2%/month. The Provincial Government of North
Sumatra, especially the Regional Taxes and Retribution Management Boad, has
experienced problems in collecting Surface Water Tax, including the lack of
understanding of Taxpayers on the system and procedures for depositing in
payments.80 halamanKertas Karya Diplom
Tingkat Kepatuhan Wajib Pajak Bumi dan Bangunan Sektor Perdesaan Dan Perkotaan ( Pbb-P2) Pada Daerah Kabupaten Karo
No full textLand and building is a tax that is levied on buildings and buildings because of
the advantages or better socio-economic position for people or entities that have a right
to benefit from them. Land and Building Tax is one part of the regional tax which acts
as an income source for the Regional Original Revenue in Karo Regency. The purpose
of the research is to find out the target and realization of Land and Building Tax in
increasing the Regional Original Revenue of Karo Regency, and to know the Efforts
and Constraints and the efforts made by the Financial Management Agency of Karo
Regency's Regional Asset Revenue in Collecting Land and Building Tax.
This research method uses descriptive qualitative research that is showing the
results of the data as they are without the manipulation process used to analyze the
Compliance Level of Land and Building Taxpayers in the Rural and Urban Sector in
Increasing Regional Original Income in Karo Regency. The type of research data that
the author uses is primary data and secondary data. Data collection techniques using
interviews and documentation.
From the results of the study, the target and realization of Land and Building
Tax receipts in Karo Regency from 2019-2021 Land and Building Tax receipts did not
reach the target set each year, but the percentage fluctuated. In 2019 the percentage of
88.64% in 2020 has increased to 120.36% and in 2021 it has decreased to 88.13%. The
role of Land and Building Tax on Regional Original Revenue of Karo Regency is
fluctuating, there are several problems faced in Land and Building Tax, among others,
the level of awareness of Land and Building Taxpayers is still lacking, there are several
taxpayers who do not register their property. as a tax object. Efforts are made by doing
or viewing the data collection.60 HalamanKertas Karya Diplom
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