SEFTIA, IRENA (2014) PENGARUH KEPATUHAN WAJIB PAJAK DALAM PENYAMPAIAN SPT DAN PENCAIRAN TUNGGAKAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI (STUDI KASUS PADA KPP PRATAMA PALEMBANG SEBERANG ULU). Other thesis, Politeknik Negeri Sriwijaya.
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Abstract
The Influence of Taxpayer Compliance and Disbursement of Tax Arrears to Personal Income Tax Revenues in KPP Pratama Palembang Seberang Ulu Irena Seftia, 2014 (xiv + 70 Pages) seftiairena@hotmail.com Taxes as a source of state revenues has a very important in the implementation of development in Indonesia along with growing government funds needed to finance state expenditures. Personal Income Tax have the criteria as a source of state revenues are elastic and sustainable. Therefore, this study aims to determine whether Taxpayer compliance in submission of Tax Returns (SPT) and disbursement of tax arrears affect the to Personal Income Tax revenues in KPP Pratama Palembang Seberang Ulu. This study uses secondary data, which is data collected from KPP Pratama Palembang Seberang Ulu. The population in this study were all individual Taxpayers registered in KPP Pratama Palembang Seberang Ulu of the Year 2010-2013. The sampling technique used is saturated samples. This study concludes that the partially, Taxpayer compliance in submission of Tax Returns (SPT) has the effect of 60.8% and disbursement of tax arrears has the effect of 36.7%. Simultaneously the Taxpayer compliance in submission of Tax Returns (SPT) and disbursement of tax arrears give effect to the acceptance of Personal Income Tax of 14.40% in KPP Pratama Palembang Seberang Ulu. Keywords : Taxpayer Compliance, Disbursement of Tax Arrears, Personal Income Tax Revenues
| Item Type: | Thesis (Other) |
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| Uncontrolled Keywords: | Taxpayer Compliance, Disbursement of Tax Arrears, Personal Income Tax Revenues |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mrs Trisni Handayani |
| Date Deposited: | 22 Jan 2016 02:59 |
| Last Modified: | 22 Jan 2016 02:59 |
| URI: | http://eprints.polsri.ac.id/id/eprint/536 |
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