Article Per Year (5 Year)
p-Index From 2020 - 2025
1.922
P-Index
This Author published in this journals
All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH Tadulako Master Law Journal Accounting and Business Journal Economics and Digital Business Review International Journal of Economic Research and Financial Accounting Jurnal Perpajakan
Junawan, Junawan
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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

Found 13 Documents
Search

 1   2 
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.
Co-Authors , Rahima Br Purba , Yunita Sari Rioni Adiman, Sumardi Anjani, Ramina Annisa Fajariah Damanik Galih Supraja Madina, Hanny Cahya Meigia Nidya Sari Munthe, Desi Triana Putri, Diva Aulia Rahmat Hidayat Rizkina, Miftha Saraswati, Dwi Simarmata, Vita Oktorin Sormin, Evan Hedi