Article Per Year (5 Year)
p-Index From 2021 - 2026
1.817
P-Index
This Author published in this journals
All Journal Jurnal Kesehatan Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat Accounting and Business Journal JURNAL KEBIJAKAN PUBLIK Journal of Advances in Accounting, Economics, and Management Journal of Economics, Assets, and Evaluation Journal Pemberdayaan Ekonomi dan Masyarakat JURNAL KEBIJAKAN PUBLIK Jurnal Perpajakan
Saraswati, Dwi
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
IMPLEMENTASI SISTEM SELF ASSESMENT PAJAK PENGHASILAN PASAL 25 PADA PT SYNERGI RAVELINO TOURS & TRAVEL Saraswati, Dwi; Rioni, Yunita Sari
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.v7i1.4962

Abstract

The purpose of this study is to describe the calculation, deposit and reporting as well as the application of accounting for Income Tax Article 25 at PT. Synergi Ravelino Tours & Travel. The data used in this study are secondary data obtained through documentation and observation of financial statements for the data in 2017. The analytical method used in this study is descriptive analysis with a qualitative approach. The results of this study indicate that the calculations made by PT. Synergi Ravelino Tours & Travel complies with tax regulations. Delays in depositing and reporting Article 25 Income Tax will be subject to fines which can be detrimental to the company. The results of this study are PT. Synergi Ravelino Tours & Travel make deposits and report Article 25 Income Tax past the deadline set by the Taxation Law, thus subject to administrative sanctions.
ANALISIS PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN (STUDI KASUS KOTA MEDAN) Saraswati, Dwi; Putra Harahap, Ardhansyah
JURNAL PERPAJAKAN Vol 7 No 2 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i2.4969

Abstract

This study discusses the reception of Hotel Taxes and Restaurant Taxes in Medan. It is expected that research will provide benefits and input for the regional government of Medan City to the Regional Tax and Retribution Management Agency in Medan. The type of data taken is Qualitative data. The subjects in this study were the Office of the Regional Tax and Retribution Management in Medan. In this study the object of the research is the report on the hotel income tax and restaurant tax in Medan from 2016-2018. Data collection techniques were obtained by interview techniques and documentation. Data analysis techniques used in this study were descriptive qualitative methods, namely data obtained, analyzed, and interpreted so as to provide complete information. The results of research studies show that the Taxes for Hotel and Restaurant Taxes in Medan have considerable potential compared to other types of taxes. This is consistent with the purpose of the research, which is analyzing and explaining, the effectiveness of Hotel Taxes and Restaurant Taxes in Medan. The Hotel Tax contribution rate of 2.28% in 2016, in 2017 was 2.58% and in 2018 Hotel Tax was 2.18%. For the restaurant tax contribution of 3.11% in 2016, in 2017 it was 3.74% and in 2018 the restaurant tax contribution was 3.17%. Hotel Tax Effectiveness in Medan City is 9.60% in 2016, for 2017 at 8.53%, and in 2018 the Hotel Tax effectiveness is 9.83%. For the effectiveness of Restaurant Taxes in Medan at 9.60% in 2016, in 2017 it was 8.76%, and in 2018 the effectiveness of Restaurant Taxes in Medan was 9.98%.
SOSIALISASI PENGETAHUAN WAJIB PAJAK UMKM TERHADAP KEWAJIBAN PERPAJAKAN TENTANG TARIF UMKM DI DESA HINAI KANAN Sari Rioni, Yunita; Saraswati, Dwi; H. Afsari, Fadhilah; Radhifan Syauqi, Teuku
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 5 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i5.1881-1888

Abstract

Pengabdian Kepada Masyarakat ini merupakan bentuk perwujudan dari Tri Darma Perguruan Tinggi, yang sudah dijalankan beberapa bulan yang lalu. Pengabdian ini dilakukan memberikan materi tentang sosialisasi pengetahuan wajib pajak UMKM terhadap kewajiban perpajakan tentang tarif UMKM di Desa Hinai Kanan, sosialisasi ini diikuti oleh mahasiswa yang sedang melakukan program KKNT di Desa tersebut.
Co-Authors , Yunita Sari Rioni Alifah, Rifatul Br Ginting, Stefani Br Sinuhaji, Eginta Kaduna Doloksaribu, Kristin Natalia Eka Puspa Sari Gaol, Perawati Lumban H. Afsari, Fadhilah Irawan, Alyarifah Hidayah Irdianti, Ananda Jaya Junawan, Junawan Laia, Insaf Lintang Dian Saraswati Martini Martini Putra Harahap, Ardhansyah Putra, M. Syukrillah Radhifan Syauqi, Teuku Surbakti, Delta Citra Lestari Tampubolon, Tesalonika urbakti, Delta Citra Lestari S Wan Fachruddin