Pengaruh penerapan e-faktur dan pengusaha kena pajak terhadap keputusan direktorat jenderal pajak kep-136/pj/2014 (studi kasus pada kpp pratama jakarta kebon jeruk satu)
| Main Author: | Faruk Cakra Diningrat, . |
|---|---|
| Format: | Lainnya NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
Universitas Pamulang
, 2017
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| Subjects: | |
| Online Access: |
http://eprints.unpam.ac.id/2739/1/COVER%20.docx http://eprints.unpam.ac.id/2739/2/BAB%20%20I.docx http://eprints.unpam.ac.id/2739/3/BAB%20II.docx http://eprints.unpam.ac.id/2739/4/BAB%20III.docx http://eprints.unpam.ac.id/2739/5/BAB%20IV.docx http://eprints.unpam.ac.id/2739/6/BAB%20V.docx http://eprints.unpam.ac.id/2739/7/JURNAL.docx http://eprints.unpam.ac.id/2739/ |
Daftar Isi:
- ABSTRACT Name : Faruk Cakra Diningrat NIM : 2012120286 Thesis Title : “Effect of the Application of E-Invoicing And Employers Taxable to the Decision of the Tax Directorate General KEP-136/PJ/2014. (The Case Study on KPP Pratama Kebon Jeruk Satu) This Study aimed to whether or not the effect of the application of e-invoicing dan employers taxable to the decision of the tax directorate general KEP-136/PJ/2014. Respondents of this research is taxable entrepreneur listed in KPP Pratama jakarta kebon jeruk satu. This study uses the population (number). With the determination of the sample using the method Solvin. Slovin method is obtained a sample of 100 respondents. the data used are primary data and measurement tests using SPSS version 22, using the method of data analysis, test descriptive statistics, test data quality (validity, reliability), the classic assumption test (test nomalitas, multicoloniarity, autocorrelation, heteroscedasticity) regression test multiple linear (hypothesis testing, the coefficient of determination, partial test, simultaneous test). The results of this study indicate that the effect of the application of e-invoicing and employers taxable influence the decision of the Directorate General of Taxation KEP-136 / PJ / 2014. The variable effect of the application of e-invoices individually influence the decision of the Directorate General of Taxation KEP-136 / PJ / 2014 with significant value of 0.000 <0.05. Meanwhile, employers taxable individually not significant influence amounted to 0.947> 0.05. However, when tested together (simultaneous test), all variables significantly influenced by the significant value of 0.000 <0.05. Keywords: effects of the application of e-invoicing, and employers taxable to the decision of the Directorate General of Taxation KEP-136 / PJ / 2014.