PENGARUH SPT DAN SSP TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (STUDI KASUS KANTOR PELAYANAN PAJAKPRATAMA PALEMBANG SEBERANG ULU)

Trimanda, Christiana (2014) PENGARUH SPT DAN SSP TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (STUDI KASUS KANTOR PELAYANAN PAJAKPRATAMA PALEMBANG SEBERANG ULU). Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

The Effect of SPT and SSP to the revenue Of Value Added Tax in KPP Pratama Palembang Seberang Ulu Christiana Trimanda, 2013, Akuntansi, Politeknik Negeri Sriwijaya ( xiv + 63 Pages ) Email : Christianatrimanda@gmail.com Value Added Tax (VAT) is collected by using a self-assessment system that provides the authority for the Taxable Person to register, calculating, and self-reported tax payable. This research aims to examine whether SPT and SSP significant and positive impact on the revenue of PPN at KPP Pratama Palembang Seberang Ulu. The type of data used are secondary data with a samples of 48 from the period January 2009 to December 2012. The variables in this research are monthly SPT, SSP PPN. This research scope is at KPP Pratama Palembang Seberang Ulu and using doubled linear regression as analysis method. The results showed that a variable amount of monthly SPT and SSP PPN which remit have significance influence to the revenue of PPN. However, monthly SPT has no influence to the revenue of PPN. Keywords : SPT, SSP, PPN

Item Type: Thesis (Other)
Uncontrolled Keywords: SPT, SSP, PPN
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Accounting > Undergraduate Theses
Depositing User: Mrs Trisni Handayani
Date Deposited: 22 Jan 2016 02:35
Last Modified: 22 Jan 2016 02:35
URI: http://eprints.polsri.ac.id/id/eprint/546

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