PENGARUH SELF ASSESSMENT SYSTEM, PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA SERANG
| Main Author: | SARIROH, SIHHATUS |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/2117/1/PENGARUH%20SELF%20ASSESSMENT%20SYSTEM%2C%20PENAGIHAN%20PAJAK%20DENGAN%20SURAT%20TEGURAN%20DAN%20SURAT%20PAKSA%20TERHADAP%20PENERIMAAN%20PAJAK%20PERTAMBAHAN%20NILAI%20PADA%20KANTOR%20PELAYANAN%20PAJAK%20PRATAMA%20SERANG.pdf https://eprints.untirta.ac.id/2117/ |
Daftar Isi:
- The increase in tax revenues in Indonesian related to the application of the Self Assessment System. Application of self assessment system causing tax arrears. To overcome these problem, tax collection with reprimand letterand forced letter is a series of action in order to pay off the tax debt underwriter taxes to increase tax revenue. The purpose of this research is to examine the effect of the variabel registered PKP, SSP PPN, SPT Masa PPN (means and concrete manifestation of the self assessment system), tax collection with reprimand letter and forced letter of value added tax on tax service office pratama serang from 2013 to 2015. Result of this research showed that : variable number of registered taxable entrepreneur, tax payment slip of PPN deposited, notification letter of PPN reported (X1, X2 and X3) have a significant influence on the dependent variable value added tax revenue (Y), tax collection with reprimand letter and tax collection with forced letter (X4 and X5) not have a significant influence on the dependent variable value added tax revenue