RINAWATI, . (2010) PENGARUH PENAMBAHAN JUMLAH WAJIB PAJAK TERDAFTAR TERHADAP PENERIMAAN PAJAK SEBELUM DAN SETELAH SUNSET POLICY. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Skripsi ini menjelaskan mengenai pengaruh yang ditimbulkan dari penambahan jumlah WP terdaftar pada KPP Pratama Jakarta Matraman dan pelaksanaan sunset policy terhadap penerimaan pajak, khususnya PPh. Penelitian ini merupakan penelitian kuantitatif dengan objek penelitiannya adalah KPP Pratama Jakarta Matraman. Populasi yang digunakan adalah jumlah WP terdaftar pada KPP Pratama Jakarta Matraman beserta penerimaan PPh-nya. Sedangkan, yang dijadikan sampel dalam penelitian ini, yaitu jumlah keseluruhan WP baru terdaftar pada KPP Pratama Jakarta Matraman beserta penerimaan PPh-nya dalam periode waktu Januari 2007 hingga Maret 2010. Data yang digunakan dalam penelitian ini merupakan data per bulan yang diurutkan berdasarkan periode waktunya (time series). Penelitian ini menggunakan tiga variabel, yaitu variabel penambahan jumlah WP terdaftar (variabel X1), penerimaan PPh (variabel Y), dan sunset policy (variabel dummy / variabel X2). Data tersebut diperoleh dari Seksi PDI KPP Pratama Jakarta Matraman, melalui aplikasi Modul Penerimaan Negara (MPN) yang terdapat pada intranet DJP (portal DJP), dan basis data yang ada pada Sistem Informasi Direktorat Jenderal Pajak (SIDJP). Teknik analisis data menggunakan analisis korelasional dan analisis regresi linier berganda Hasil penelitian menunjukkan bahwa secara simultan, penambahan jumlah WP terdaftar dan sunset policy berpengaruh signifikan terhadap penerimaan PPh (nilai F-hitung 5,489 > F-tabel 3,266), dengan nilai koefisien determinasi sebesar 0,191 atau sebanyak 19,1 % variabel penerimaan PPh dijelaskan oleh variabel bebas jumlah WP baru dan dummy sunset policy, sisanya sebesar 80,9% dijelaskan oleh variabel-variabel lain. Sedangkan, secara parsial, penambahan jumlah WP tidak memberikan hasil yang signifikan untuk meningkatkan penerimaan PPh (tidak berpengaruh signifikan) dengan t-hitung 0,344 < t-tabel 2,0294 dan koefisien korelasi sebesar 0,214 (korelasi lemah) dengan p-value pada kolom sig.(2-tailed) 0,192 > 0,05 level of significant (α). Dummy sunset policy berpengaruh signifikan terhadap penerimaan PPh dengan nilai t-hitung 2,973 > t-tabel 2,0294 dan koefisien korelasi sebesar 0,481 (korelasi kuat) dengan nilai p-value pada kolom sig.(2-tailed) 0,002 < 0,05 level of significant (α). Sedangkan, jumlah WP baru dan dummy sunset policy berkorelasi lemah dengan nilai koefisien korelasinya sebesar 0,346. Nilai p-value pada kolom sig.(2-tailed) 0,031 < 0,05 level of significant (α). ***** This script explain about the influence that is appearance from additional of tax payers who registered at Jakarta Matraman Small Tax Payers Office and implementation of sunset policy to the tax receive, especially income tax. This research is the quantitative research with its object is Jakarta Matraman Small Tax Payers Office. The population which is used in this research are the new tax payers who registered at Jakarta Matraman Small Tax Payers Office and also the received of income taxes. Whereas, the sample in this research that is sum of all new tax payers at Jakarta Matraman Small Tax Payers Office and then with the received of income taxes within period of January 2007 until March 2010. Data that is used in this research is data per month, which is arranged based time period (time series). This research use three variables, that are the additional registered of tax payers variable (X1 variable), the received of income taxes (Y variable), and sunset policy (dummy variable or X2 variable). Those data are gotten from PDI Section at Jakarta Matraman Small Tax Payers Office, through the application of Country Received Module (MPN) which are there at DJP intranet (DJP portal), and database at the System of Information Direktorat Jemderal Pajak (SIDJP). The techniques of data analysis use correlation analysis and multiple linier regression analysis The result of this research is about the simultaneously, the additional of registered tax payers and sunset policy has the significant influence to the received of income taxes (the value of F-count 5,489 > F-table 3,266), with the value of determination coefficient as 0,191 or about 19, 1 % of income taxes variable was explained by independent variable of new taxpayers and dummy sunset policy, its residual about 80,9% was explained by the other variables. Whereas, partially, the additional of tax payers don’t give the significant result to increase income tax received (don’t significant influenced) with t-count 0,344 < t-table 2,0294 and correlation coefficient as 0,214 (low correlation) with p-value at the column of sig.(2-tailed) 0,192 > 0,05 level of significant (α). Dummy sunset policy is influenced significant to the income tax received about the value of t-count 2,973 > t-table 2, 0294 and correlation coefficient as 0,481 (strong correlation) with p�value at column sig.(2-tailed) 0,002 < 0,05 level of significant (α). However, sum of new tax payers and dummy sunset policy is low correlated with the value of correlation coefficient as 0,346. P-value at column sig.(2-tailed) 0,031 < 0,05 level of significant (α).
| Item Type: | Thesis (Sarjana) |
|---|---|
| Additional Information: | 1). Tresno Eka Jaya, S. E. , M. Ak ; 2). M. Yasser Arafat, S. E. , Akt. , M. M |
| Subjects: | Ilmu Sosial > Perdagangan > Akuntansi |
| Divisions: | FE > S1 Akuntansi |
| Depositing User: | Users 14685 not found. |
| Date Deposited: | 07 Sep 2022 06:47 |
| Last Modified: | 07 Sep 2022 06:47 |
| URI: | http://repository.unj.ac.id/id/eprint/34809 |
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