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Junawan, Junawan
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ANALISIS PENGELOLAAN PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA BINJAI Putri, Diva Aulia; Junawan, Junawan; Adiman, Sumardi
JURNAL PERPAJAKAN Vol 6 No 1 (2024): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v6i1.4952

Abstract

This research aims to find out how regional taxes are managed, targets and realization of regional taxes and how effective regional taxes are in increas-ing local revenue in the Binjai city government. The method used in this research is quantitative descriptive. The data collection technique is through primary data, namely data obtained directly from data sources where the research was carried out at BPKPAD Binjai City and secondary data, namely data ob-tained through literature study. The results of the research show that the regional tax realization results obtained each year are not in accordance with the specified targets, resulting in a decline. with an average of 64.6%. Based on the effectiveness level, the results of the target percentage and realization of regional taxes are still below 100% with an average of 64.6% with the Ineffective (TE) criteria. It is hoped that BPKPAD will be able to manage regional taxes and explore the potential of Binjai City so that regional tax revenues can exceed the specified targets and can increase Orig-inal Regional Income.
ANALISIS PENGENAAN DAN PEMOTONGAN PAJAK PENGHASILAN (PPH) PASAL 23 PADA KANTOR BPJS KETENAGAKERJAAN CABANG RENGAT PADA MASA SEBELUM DAN SELAMA COVID 19 Madina, Hanny Cahya; Junawan, Junawan; Hidayat, Rahmat
JURNAL PERPAJAKAN Vol 6 No 2 (2024): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v6i2.4958

Abstract

Cahya Madina, Hanny. 2021. “Analysis of the Imposition and Withholding of Income Tax (PPH) Article 23 at the Rengat Branch Office of BPJS Employment in the Period Before and During Covid 19”. D3 Taxation Study Program, Faculty of Social Sciences. Panca Budi Development University, Medan.Thesis. This study aims to determine how the mechanism of imposition and withholding of taxes in the period before and during covid 19. The research method used in this study is descriptive analysis. With this method, research data are compiled, interpreted, explained, and analyzed. The type of data used in this study uses qualitative data, the data is obtained from BPJS Employment Rengat Branch for the period March – December 2021. The results of this study conclude that: 1) BPJS Ketenagakerjaan Rengat Branch has made impositions and deductions that are in accordance with Minister of Finance Regulation Number 141 /PMK.03/2015 and also Law No. 36 of 2008. 2) There was a decrease in the amount of tax in 2020 with a difference in the Tax Baseline (DPP) of Rp. 39,962,981,-. and the difference in cutting rates of Rp 934,884, - due to a decrease in the budget due to limited activities during the Covid 19 Pandemic. 3). Some transactions are carried out by PKP that are not included in the NPWP by BPJS Employment so that the tariff cut is 4% of the Tax Imposition Basis (DPP).
KEBIJAKAN ATAS KEWAJIBAN E-FILLING DALAM PENYAMPAIAN SPT TAHUNAN BAGI ASN/TNI/POLRI DAPAT DITERAPKAN DI SELURUH WILAYAH INDONESIA Sormin, Evan Hedi; Junawan, Junawan; Munthe, Desi Triana
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.v7i1.4960

Abstract

The purpose of writing this Final Project is to find out the implementation of submitting individual SPT using E-Filing at the Medan Petisah Tax Service Office (KPP), to find out the progress of submitting individual SPTs, to find out the level of individual taxpayer compliance after using the E-Filing system in carrying out tax reporting. This study uses a descriptive method with data collection techniques through observation, interviews and literature at the research site, namely the Medan Petisah Tax Service Office (KPP). The results of this study indicate that the compliance of individual taxpayers in reporting the Annual Individual Income Tax (PPh) has increased, however, the tax office is still making efforts so that people are willing to report taxes so that income from the tax sector can increase.
Analysis of Regional Tax and Regional Retribution Contributions in Efforts to Increase Medan City's Original Regional Income 2020-2024 Alfarizie, M. Mahdi Saman; Junawan, Junawan
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.946

Abstract

This study analyzes the contribution and effectiveness of restaurant tax in strengthening local revenue (PAD) in Medan City during 2020–2024. The research is motivated by the strategic role of the culinary sector as one of the pillars of urban economic activity and its potential as a sustainable source of fiscal capacity. Using a descriptive-analytical approach with mixed methods, data were obtained from secondary reports of the Regional Revenue Agency (BAPENDA) and primary insights from key stakeholders. The results reveal that restaurant tax consistently contributed more than 10% of PAD throughout the study period, peaking at 16.82% in 2023. This growth was driven by post-pandemic economic recovery, increasing community mobility, and the implementation of digital tax systems such as tapping box and e-SPTPD. Although the contribution slightly decreased to 15.52% in 2024, this was not due to sectoral decline but to diversification of other PAD sources. In terms of effectiveness, tax collection rose from a low level in 2020–2021 (76.9%) to above 90% in 2023–2024, indicating significant improvement in compliance and efficiency. The study concludes that restaurant tax plays a dual role: as a resilient revenue source and as a driver of fiscal modernization through digital transformation. Policy implications emphasize expanding digitalization, fostering taxpayer education for MSMEs, and diversifying PAD to reduce dependency on a single sector. These findings provide both theoretical insights into local tax governance and practical recommendations for fiscal policy in developing urban economies.
PENINGKATAN PAJAK DAERAH MELALUI SOSIALISASI BUDAYA PATUH MEMBAYAR PBB DI DESA PEMATANG SERAI Khamilah Siregar, Oktarini; Junawan, Junawan
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 4 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i4.1327-1333

Abstract

Pendapatan daerah merupakan pendapatan yang dimiliki oleh daerah yang diterima selama setiap periode. Pentingnya untuk meningkatkan pendapatan daerah agar daerah tersebut memiliki pembanguan daerah yang memadai. Pemerintah daerah harus lebih memfasilitasi pelayanan kepada masyarakat agar menumbuhkan sikap percaya terhadap pemerintah daerah tersebut. Pembangunan daerah dibiayai yang dana berasal dari pemabayaran pajak daerah salah satunya dengan membayar PBB. Biaya pajak tersebut benar-benar digunakan untuk memperbaiki fasilitas barang pemerintah dimana masyarakat terutama yang menikmatinya. Pajak daerah adalah iuran wajib yang harus dibayar oleh wajib pajak orang pribadi dan badan  secara memaksa berdasarkan undang-undang tanpa ada kontraprestasi secara langsung yang bertujuan untuk membiayai keperluan pemerintah. Ada beberapa kebijakan yang dibuat oleh pemerintah untuk menyemangati masyarakat dalam melakukan pembayaran PBB salah satunya dengan membuat program mobil patrol keliling membayar PBB setiap semingg pegawai pemerintah turun ke dusun-dusun. Kemudian bekerjasama dengan perbankan dengan membuat program pembayaran secara online serta memberikan diskon kepada masyarakat yang membayar tepat waktu.
ANALISIS EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DALAM ADMINISTRASI PEMBAYARAN MAHASISWA DI MASA PANDEMI PADA UNIVERSITAS PEMBANGUNAN PANCA BUDI Ramadhani, Windy; Junawan, Junawan; Suwarno, Suwarno
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 6 (2025): Nusantara : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i6.2025.2376-2383

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan dan efektivitas sistem informasi akuntansi E-Finance selama pandemi di Universitas Pembangunan Panca Budi. Data dikumpulkan melalui observasi, kuesioner, dan wawancara, lalu dianalisis secara kualitatif dan kuantitatif. Sampel terdiri dari 40 mahasiswa. Hasil menunjukkan adanya kesalahan pembayaran karena kurangnya koordinasi, serta perbedaan signifikan pembayaran sebelum dan saat pandemi. Sistem dinilai sangat efektif berdasarkan enam indikator, dengan efektivitas keseluruhan sebesar 83%.
Co-Authors , Oktarini Khamilah Siregar , Rahima Br Purba , Yunita Sari Rioni Adiman, Sumardi Alfarizie, M. Mahdi Saman Anjani, Ramina Annisa Fajariah Damanik Galih Supraja Madina, Hanny Cahya Meigia Nidya Sari Munthe, Desi Triana Putri, Diva Aulia Rahmat Hidayat Ramadhani, Windy Rizkina, Miftha Saraswati, Dwi Simarmata, Vita Oktorin Sormin, Evan Hedi Suwarno Suwarno