KURNIATI, MARLENI (2015) Analisis Pengaruh Penambahan Jumlah PKP dan Surat Tagihan Pajak Terhadap Penerimaan Pajak Pertambahan Nilai Pada Pengusaha Kena Pajak ( Studi Pada KPP Pratama Palembang Seberang Ulu ). Other thesis, Politeknik Negeri Sriwijaya.
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Abstract
Analysis ofEffect ofAdditionAmountPKPAndSTPsAgainstAcceptance ofthe Value Added Taxon KPP Pratama Palembang Seberang Ulu Marleni Kurniati, 2015, Akuntansi, Politeknik Negeri Sriwijaya ( xiv + 59 Halaman ) Email : marleniasri@gmail.com This studyaimed to examine the influence of PKP Registered, SSPPPN, the SSPreturn period, andSTPPPNon PPN receipteitherpartially or simultaneously. The data obtainedfrom KPP Pratama Palembang SeberangUlu. Research methodologyin the studyauthorsisaquantitative associative research designwith a sample of36 pieces, whereasthe type ofdata usedissecondary datawithmonthly dataunitduring3 years. Before performinghypothesis testing, data obtainedwith data collectionofthis databaseis analyzedin advance with theclassic assumption test. Hypothesis testingis using multiple linearregressionstatisticalanalysis. The research resultsare, The test resultprovesthatpartialPKPRegisteredand SSP PPN had a positive and significant influence onPPN receipts, but STP PPN significant negative effectonPPN receipts. In contrast, SPTreturn period had no inflluence onPPN receipts and) The test resultprovesthatRegisteredPKP, SSPPPN, the SSPreturn period, andSTPSSP had a positive and significant influenceonVAT receipts.
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | PKPRegistered, SSPPPN, the SPTreturn period, STPreturns, PPNReceipts. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 02 Mar 2016 02:05 |
| Last Modified: | 02 Mar 2016 02:05 |
| URI: | http://eprints.polsri.ac.id/id/eprint/2688 |
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