PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN RESTITUSI PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KPP PRATAMA JAKARTA KALIDERES TAHUN 2013-2018
Daftar Isi:
- MARLINA TIKU TODING. The Influence of Self Assessment System, Tax Inspection, and VAT Restitution on Value Added Tax Receipts. Faculty of Economics, Jakarta State University. 2019. This study aims to determine The Influence of Self Assessment System, Tax Inspection, and VAT Restitution on Value Added Tax Receipts at KPP Pratama Jakarta Kalideres. The period in this study was five years from 2013-2018. This study uses secondary data obtained from KPP Pratama Jakarta Kalideres. The sampling technique used in this study is Saturated Sampling method. The sample used by researchers was 60 data using time series data types. The research method used is multiple linear regression analysis and the program used Eviews 10. The Influence of Self Assessment System is proxied by determining the number of Self Assessment System each month at Kalideres Primary Tax Office from 2014-2018, Tax inspection proxied by the number of tax audits obtained from KPP Pratama Kalideres, and VAT Restitution is proxied by determining the number of VAT Restitution by Kalideres Primary Tax Office in 2013-2018 Based on the results of the t test showing that the variable Self Assessment System, and VAT Restitution on Value Added Tax Revenue, while the variable Tax Examination does not affect value added tax revenue. KEYWORDS : Influence of Self Assessment System, Tax Inspection, VAT Restitution and Value Added Tax Receipts