Puspasari, Dian (0651052) (2010) Pengaruh Self Assessment System pada Pengusaha Kena Pajak terhadap Penerimaan Pajak Pertambahan Nilai (Studi Kasus Kantor Pelayanan Pajak Pratama Bandung Bojonagara). Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
Tax is compulsory contributions payable to the state by a private person or who is forced by law. Due to of its type, Income Tax (PPH) has given the biggest contribution, but income Tax (PPH) can only be imposed to them which have owned income above Income That Not Taxable (PTKP). This was not applicable to Value Added Tax (PPN) because imposition of PPN can be overflowed to other people, and such as those which we know that most of all consumed service and also goods in Indonesia represent Taxable Goods (BKP), therefore PPN also referred as objective tax. PPN as the main income revenue is collected by using self assessment system which is giving authority to PKP to enlist, counting, calculating, and reporting by PKP itself. So the writer want to know how is the influence of applying self assessment system for PKP to the revenue of PPN . This Research only seeing the application pure system form PKP side so the variables is variable of the amount of PKP enlist, reported monthly SPT PPN, and also SSP PPN which remit third of the representation of real form and the medium of self assessment system that is taxpayer authority to count and calculate, report, and paying the tax liabilities by itself. This Research scope is at KPP Pratama Bandung Bojonagara and using analysis doubled linear regression as its analysis method. The research result have indicated that the third free variable in this research have significance influence to the revenue of PPN but only just PKP variable which have negative direction. Besides that the research results also indicate that SSP which paid is the most dominant variable which is influencing the revenue of Value Added Tax (PPN).
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Taxable (PKP) is registered, the Tax Return (SPT) The VAT, and Tax Deposit (SSP) The VAT |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economics > 51 Accounting Department |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 09 Apr 2015 10:34 |
| Last Modified: | 09 Apr 2015 10:34 |
| URI: | http://repository.maranatha.edu/id/eprint/11698 |
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