Article Per Year (5 Year)
p-Index From 2020 - 2025
9.553
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) JMM (Jurnal Masyarakat Mandiri) Paedagoria : Jurnal Kajian, Penelitian dan Pengembangan Kependidikan Jurnal Riset Teknologi dan Inovasi Pendidikan (Jartika) Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Bisnis dan Akuntansi LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Bisnis dan Publik Majalah Ilmiah Warta Dharmawangsa Jurnal Ilmiah Akuntansi Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Surya Masyarakat Accounting and Business Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Bisnis Net : Jurnal Ekonomi dan Bisnis GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Journal of Tourism Economics and Policy Indo-MathEdu Intellectuals Journal Journal of Indonesian Management International Journal of Humanities Education and Social Sciences Formosa Journal of Multidisciplinary Research (FJMR) Proceeding of The International Conference on Economics and Business Asian Journal of Management Analytics International Journal of Economics (IJEC) Jurnal Pijar : Studi Manajemen dan Bisnis Proceedings of The International Conference on Business and Economics International Journal of Economics and Management Research Journal of Artificial Intelligence and Digital Business International Journal of Scientific Multidisciplinary Research (IJSMR) Jurnal Manajemen Dan Akuntansi Medan Basic and Applied Accounting Research Journal Neraca Manajemen, Akuntansi, dan Ekonomi International Journal of Economic Research and Financial Accounting Kajian Ekonomi dan Akuntansi Terapan Jurnal Manajemen, Ekonomi dan Akuntansi Proceeding Of International Conference On Education, Society And Humanity E-JURNAL AKUNTANSI International Journal of Society and Law International Journal of Management, Economic and Accounting Jurnal Perpajakan Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan International Journal of Economics and Management Research
Dito Aditia Darma Nasution
Universitas Pembangunan Panca Budi
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

Published : 85 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Jurnal Perpajakan

 1 
KEBIJAKAN ATAS KEWAJIBAN E-FILLING DALAM PENYAMPAIAN SPT TAHUNAN BAGI ASN/TNI/POLRI DAPAT DITERAPKAN DI SELURUH WILAYAH INDONESIA , Dito Aditia Darma Nasution
JURNAL PERPAJAKAN Vol 1 No 1 (2019): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Submission of a Tax Return is one of the taxpayer’s obligations. Based on Law of the General Provisions and Tax Procedures Article 6, there are several ways to submit Tax Return. They are to submit directly, by post or by other means regulated by decree of the Minister of Finance. However MENPAN RB issued Circular Number 8 of 2015 concerning the Obligation of Submiting Annual Tax Returns for Individual Taxpayers by State Civil Aparatus / Members of Indonesian National Army/Indonesian Repulic Police through e-filing. The purpose of this study is to evaluate whether this policy can be applied in all regions of Indonesia. This research is a descriptive one with a qualitative approach. Based on the data, internet has not reached all of regions in Indonesia and many internet users do not have the knowledge to implement e-filing. The unavailability oftaxpayers' infrastructure and knowledge to carry out e-filing, creates difficulties for taxpayers. The results of this researach will be useful to improve next related policies.
ANALISIS PELAKSANAAN PENAGIHAN AKTIF OLEH JURU SITA PAJAK DALAM MENINGKATKAN FUNGSI EFEKTIVITAS PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN BARAT , Dito Aditia Darma Nasution
JURNAL PERPAJAKAN Vol 1 No 2 (2020): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out how much influence the contribution of tax revenue derived from tax arrears on the issuance of letters of warning and forced letters. Data collection is done by the method of interviews (interviews), making observations (observation) and documentation. From the results of the study it was found that the disbursement of the results of the reprimand and forced letters from 2015-2016 were classified as less effective because they had not reached a standard value of 50% the level of effectiveness and the value of their contributions both in terms of the nominal value stated in the warning and forcedletters. Factors causing this are the lack of public awareness and compliance of taxpayers in paying their tax debts, taxpayers have moved locations and do not confirm to the West Medan Primary Tax Service Office, taxpayers do not recognize the existence of tax debt, taxpayers are unable to pay off their tax debt, mandatory taxes apply for installment payments because financial conditions are not possible if paid at once, taxpayers object to the amount of tax arrears, and taxpayers negligent, data owned by employees is limited. In addition, the number of billing employees is one of the factors because there are only 4 employees inthe West Medan Pratama Tax Office. If the tax debt is not paid by the taxpayer in accordance with the period specified in the taxation legislation, billing will be carried out.
KEBIJAKAN ATAS KEWAJIBAN E-FILLING DALAM PENYAMPAIAN SPT TAHUNAN BAGI ASN/TNI/POLRI DAPAT DITERAPKAN DI SELURUH WILAYAH INDONESIA Nasution, Dito Aditia Darma; Alpi, M. Firza
JURNAL PERPAJAKAN Vol 7 No 1 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i1.4959

Abstract

Submission of a Tax Return is one of the taxpayer’s obligations. Based on Law of the General Provisions and Tax Procedures Article 6, there are several ways to submit Tax Return. They are to submit directly, by post or by other means regulated by decree of the Minister of Finance. However MENPAN RB issued Circular Number 8 of 2015 concerning the Obligation of Submiting Annual Tax Returns for Individual Taxpayers by State Civil Aparatus / Members of Indonesian National Army/Indonesian Repulic Police through e-filing. The purpose of this study is to evaluate whether this policy can be applied in all regions of Indonesia. This research is a descriptive one with a qualitative approach. Based on the data, internet has not reached all of regions in Indonesia and many internet users do not have the knowledge to implement e-filing. The unavailability of taxpayers' infrastructure and knowledge to carry out e-filing, creates difficulties for taxpayers. The results of this researach will be useful to improve next related policies.
Co-Authors , Oktarini Khamilah Siregar Abdul Habib Sitompul Adnan Putra Pratama Aldian, M. Rizki Amanda Naibaho Ananda, Fadia Anastasia Eka Wardani Anastasia Eka Wardani Ancer Martati Ndraha Anggasari, Febyana Anggi Pratama Nasution Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Arwin Ashri.A.Handayani Ayunda Aulia Ayunda Aulia Azani, Namira Buaya, Register Launli Chairunisa, Tengku Sheila Darwin Darwin Dedi Agus Pratikno Dedy Husrizal Syah, Dedy Husrizal Dhiva Ayu Sharanie Eky Ermal M Erlina Erlina Erlina Erlina Evan Tamaro Fadhlan Fachri Fadlian Noor Fahrum Nisa Fahrum Nisa Farida Aryani Fildzah Shabrina Galih Supraja Gulo, Yurniwati Handriyani Dwilita Hastuti, Noviana Sri Heny Nurlaili Idhar Yahya Iskandar Muda Iskandar Muda Ismail Jefri Ronaldo Junawan Junawan Juni Yanti Napitupulu Linda Asriani Lubis, Mutiara Aulia M.Diaz Arasta Maisyarah, Renny MARPAUNG, Tiar Vita Vera BR. Martin Yehezkiel Sianipar Mendrofa, Sabar Jaya Mika Debora Br Barus Muhammad Agus Muljanto Muhammad Firza Alpi, Muhammad Firza Muhammad Irza Aryasta Muhammad Rizqy Septyandy Muthia Algarini Nababan, Putri Enzelina Nabilah Denisa Napitupulu, Juni Yanti Ni Putu Novy Candra Dewi Nidya Mery Larasanti Nisa, Zainatun Novalia Talebong Novi Faurini Nur Azizah Nurhaliza, Silvia Rahman, Mujibu Ramadhan, Puja Rizqy Register Launli Buaya Reni Vadia Reza Safrianto Rimba Simanjuntak Riza Milianda Kasa Sabar Jaya Mendrofa Safrianto, Reza Salsa Okdania Lubis Sapto Wahyudin Sara Melati Octania Br Lumbanraja Sari, Meigia Nidya Sebayang, Saimara Sijabat, Hotman D Silvi Dwi Utari Sofyan A. P., Andi Baso Soulthan Saladin Batubara Sundari Apriliani Supraja, Galih Syahfitri, Hijriah Yana Syari, Meilya Evita Ujung, Jhonny Tumpal Parulian Vadia, Reni Vina Arnita Wahyu, Ahmad Braja Wahyudin, Sapto Welly, Yerisma Wiwik Handayani Yani, Isbet Yoriesto Stefhen Zainatun Nisa Zamroni, Ahmad Zebua, Totona Berkat Elsuran