Afghani, Muhammad (2014) PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA PENGUSAHA KENA PAJAK (KANTOR PELAYANAN PAJAK MADYA PALEMBANG ). Other thesis, Politeknik Negeri Sriwijaya.
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Abstract
this study aimed to test whether the system of self-assessment system has a significant positive impact on value added tax revenue in the tax office in Madya Palembang. in this study using causal research design with a sample of 36 of the period 2011 to 2013. The type of data used are secondary data. Data obtained from the Tax Office Madya Palembang. Data collected were analyzed using the method of data analysis done first before testing the assumptions of classical hypothesis testing. Testing the hypothesis in this study using multiple regression, with F test, t test, coefficient of determination. The results show that partial Taxable Person (PKP) and SSP VAT has a significant influence on value added tax receipts. while SPT The VAT has no significant effect on value added tax receipts. Simultaneously, self-assessment system, which is reflected in the Taxable (PKP), SPT The VAT, VAT CNS has a significant influence positively to value added tax receipts. Keywords: Self Assessment sytem, the Taxable (PKP), SPT PPN Period, SSP VAT, Value Added Tax receipts
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | Self Assessment sytem, the Taxable (PKP), SPT PPN Period, SSP VAT, Value Added Tax receipts |
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 21 Jan 2016 03:26 |
| Last Modified: | 21 Jan 2016 03:26 |
| URI: | http://eprints.polsri.ac.id/id/eprint/579 |
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