Nirmala, Vira (2020) PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi Kasus pada KPP Pratama Surabaya Karangpilang Periode 2015-2018). Other thesis, UPN Veteran Jawa Timur.
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Abstract
Revenue from the taxation sector acts as a source of state revenue to carry out development in various sectors of the nation's life. One type of tax which is the main contribution is Value Added Tax (VAT). In tax collection, the Government of Indonesia adopts a Self Assessment System. However, in the implementation there are still Taxable Entrepreneurs who have not made deposits or reported their tax obligations. In addition, cheating is still widespread. With this deviation, the Directorate General of Taxes supervises this system through Tax Audit and takes decisive action, namely Tax Collection. This study aims to test and prove the effect of the Self Assessment System, Tax Audit and Tax Collection on Value Added Tax Receipts at KPP Pratama Surabaya Karangpilang. This type of research is quantitative research. The type of data used is secondary data with data collection methods using documentation. The sampling technique uses the saturated sampling method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that partially, the Self Assessment System affects the Value Added Tax Receipts at KPP Pratama Surabaya Karangpilang whereas, Tax Audit and Tax Collection does not affect the Value Added Tax Receipts at KPP Surabaya Karangpilang. Keywords: Self Assessment System, Tax Audit, Tax Collection, Value Added Tax (VAT).
| Item Type: | Thesis (Other) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Users 13 not found. | ||||||||
| Date Deposited: | 04 Feb 2021 05:28 | ||||||||
| Last Modified: | 04 Feb 2021 05:28 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/1127 |
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