PENGARUH SELF ASSESMENT SYSTEM, PENGUSAHA KENA PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI

AMANDA YOSEPHA, . (2018) PENGARUH SELF ASSESMENT SYSTEM, PENGUSAHA KENA PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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4. LEMBAR PERSETUJUAN.pdf

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5. LEMBAR ORISINALITAS.pdf

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1. COVER.pdf

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3. ABSTRACT.pdf

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2. ABSTRAK.pdf

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7. KATA PENGANTAR.pdf

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8. DAFTAR ISI.pdf

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12. DAFTAR PUSTAKA.pdf

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13. LAMPIRAN.pdf

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Abstract

Penerimaan Pajak merupakan salah satu peningkatan yang diraih oleh Kantor Pelayanan Pajak, termasuk Kantor Pelayanan pajak Pratama Kelapa Gading. Penerimaan pajak di Indonesia terkait dengan sistem Self Assesment. Self Assesment System menyebabkan timbulnya tunggakan pajak. Untuk mengatasi masalah tersebut maka dilaksanan pengecekan pengusaha kena pajak dan penagihan pajak yang merupakan salah satu tindakan agar wajib pajak melunasi hutang pajaknya. Penelitian ini menggunakan data sekunder yang diperoleh dari KPP Pratama Kelapa Gading. Analisis yang digunakan dalam penelitian adalah regresi linear berganda dengan penerimaan pajak pertambahan nilai sebagai variabel dependennya dan variabel independennya self assesment system, pengusaha kena pajak, dan penagihan pajak. Berdasarkan hasil analisis diketahui bahwa self assesment system, pengusaha kena pajak, dan penagihan pajak berpengaruh terhadap penerimaan pajak pertambahan nilai. ********* Tax Receipts is one of the improvements achieved by the Tax Office, including the Primary Tax Office Kelapa Gading. Tax revenue in Indonesia is related to Self Assessment system. Self Assessment System causes tax arrears. To overcome these problems then dilaksanan checks taxable entrepreneurs and tax collection is one of the measures for taxpayers to pay off taxes payable. This study uses secondary data obtained from KPP Pratama Kelapa Gading. The analysis used in this research is multiple linear regression with acceptance of value added tax as dependent variable and independent variable self assessment system, taxable entrepreneur, and tax collection. Based on the results of the analysis is known that the self assessment system, taxable entrepreneurs, and tax collection affect the acceptance of value added tax.

Item Type: Thesis (Sarjana)
Additional Information: 1). Santi Susanti, S.Pd.,M.Ak. ; 2). Tresno Eka Jaya, S.E.,M.Ak.
Subjects: Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions: FE > S1 Akuntansi
Depositing User: Users 14626 not found.
Date Deposited: 14 Jun 2022 02:32
Last Modified: 14 Jun 2022 02:32
URI: http://repository.unj.ac.id/id/eprint/30196

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