PENGARUH JUMLAH PENGUSAHA KENA PAJAK, SURAT PEMBERITAHUAN MASA, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI

IRNANDEZ, FITRI SYAIFULLAH (2019) PENGARUH JUMLAH PENGUSAHA KENA PAJAK, SURAT PEMBERITAHUAN MASA, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI. S1 thesis, Fakultas Ekonomi.

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Abstract

FITRI SYAIFULLAH IRNANDEZ. Effect of Amount of Taxable Entrepreneurs, Period Notification Letter, Tax Inspection, and Tax Collection on Value Added Tax Receipts. Faculty of Economics, Jakarta State University. 2019. This study aims to determine the effect of the number of entrepreneurs, tax notification, tax audit and tax collection on value added tax receipts at KPP Pratama Jakarta Pulogadung. The period in this study was four years from 2014-2017. This study uses secondary data obtained from KPP Pratama Jakarta Pulogadung. The sampling technique used in this study is Nonprobability Sampling with Saturated Sampling method. The sample used by researchers was 47 data using time series data types. The research method used is multiple linear regression analysis and the program used Eviews 8. The number of taxable entrepreneurs is proxied by determining the number of taxable entrepreneurs each month at Pulogadung Primary Tax Office from 2014-2017, Period notification letters proxied by the number of period notice received by Pulogadung Primary Tax Office, Tax inspection proxied by the number of tax audits obtained from KPP Pratama Pulogadung, and Tax Collection is proxied by determining the number of VAT tax invoice issued by Pulogadung Primary Tax Office in 2014-2017. Based on the results of the t test showing that the variable Amount of Taxable Entrepreneurs, Notification of Period and Tax Collection affects the Value Added Tax Revenue, while the variable Amount of Taxable Entrepreneurs and Tax Examination does not affect value added tax revenue. KEYWORDS : INFLUENCE AMOUNT OF ENTREPRENEURS TAXATION, MASA NOTICE LETTER, EXAMINATION OF TIME, AND TAX BILLING TO VALUE-ADDED TAX

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