Pengaruh Pemeriksaan terhadap Tingkat Penerimaan Pajak pada Kantor Pelayanan Pajak Pratama Bojonagara Bandung

Pudya S., Ivan (0751291) (2011) Pengaruh Pemeriksaan terhadap Tingkat Penerimaan Pajak pada Kantor Pelayanan Pajak Pratama Bojonagara Bandung. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Taxation system nowadays or self assessment system, the government give their trust to civil people to count and apply their own tax and report it to the Tax Service Office. The success of this system is depend on the level of people’s obedience about paying taxes. On this system, Tax Office have the authority to check the level of payer’s obedience to complete their taxes liabilities through examination. The purpose of the study is to find out the connection between taxes examination and the taxes revenue in Taxes Service Office Bojonagara Bandung. The writer used the total taxes revenue and SKPKB value that collected as the indicators. Data is collected from financial data for all taxes revenue and collected taxes in the office. Writer use correlations analysis and linier regretion. The result for the relation coeffiecient of the two variables is 0.2552. It means that there is a positive connection between Taxes examination and taxes income in the office but it’s not too strong, because the result is more than 0 and not even close to 1. And the determination is 0.057, that means the examination has affection to the income level about 5.07%. The conclusion is the examination have connection with tax income.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Examination, taxes income
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 09 Mar 2015 09:18
Last Modified: 09 Mar 2015 09:18
URI: http://repository.maranatha.edu/id/eprint/10858

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