PERTUMBUHAN SELF ASSESSMENT SYSTEM, PEMERIKSAAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PERTUMBUHAN SELF ASSESSMENT SYSTEM, PEMERIKSAAN DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI
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Abstract
Wani Wahyuni, Hairul Anam
ABSTRACT
This study aims to examine the effect of the Growth of Self Assessment System, Tax audit and Tax billing to Value Added Tax Revenue.The research contain of three independent variable which is Growth Self Assessment System, Tax audit and Tax billing and one dependent variable which is Value Added Tax Revenue. The research uses quantitative methods. The sample used in this research is 36. The analysis used in this research is multiple linear regression. Partial research results show that the Growth of Self Assessment System has an effect on Value Added Tax Revenue. While the tax audit and tax billing does not affect the Value Added Tax.
Keywords: Growth of Self Assessment System, Tax Audit, Tax billing, and Value Added Tax.
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Sources:
- Claubaugh, G.K. &Rozycki, E.G. (2001).
- PeraturanMenteriPendidikanNasionalNomor 17 Tahun 2010 tentangPencegahandanPenanggulanganPlagiat di PerguruanTinggi
- The Merriam-Webster Online Dictionary
- http://www.stie-balikpapan.ac.id/webmail
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References
Hasil penelitian secara parsial menunjukkan bahwa Pertumbuhan Self Assessment System berpengaruh terhadap Penerimaan Pajak Pertambahan Nilai. Sedangkan pemeriksaan pajak dan penagihan pajak tidak berpengaruh terhadap Penerimaan Pajak Pertambahan Nilai