Pengaruh Surat Pemberitahuan Pajak Terhutang (SPPT) terhadap Permohonan Pengurangan Pajak (Studi Kasus pada Kantor Pelayanan Pajak Pratama Bandung-Tegalega)

Manullang, Lia Angelina (0651089) (2011) Pengaruh Surat Pemberitahuan Pajak Terhutang (SPPT) terhadap Permohonan Pengurangan Pajak (Studi Kasus pada Kantor Pelayanan Pajak Pratama Bandung-Tegalega). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

The objectives of this research were to examined and analyze (1) how the implementation of Notification Letter of Owed Tax (SPPT) at Tax Office of Tegalega, Bandung and (2) how much the effect of Notification Letter of Owed Tax (SPPT) on request of tax deduction at Tax Office of Tegalega, Bandung. Research method used in this research was descriptive research which will explain the impact of independents variables on dependent variable thrugh hypotesis examination. Population of this research were all data of taxpayer regarding SPPT and all request of tax deduction at Tax Office of Tegalega, Bandung.This research used the purposive sampling technique as collection sampling method. The purposive sampling was a sampling technique which the sample choosed by certain consideration and having criteria which suitable with research purposes. The data analysis have been done by using simple regression technique. The result of this research indicates that (1) Implementation of the amount of Notification Letter of Owed Tax (SPPT) in the periode of year 2008 was 96,999 and in the periode of year 2009 was 98,059. The amount of request of tax deduction in the periode of year 2008 was 577 and inthe periode of year 2009 was 510, and (2) The request of tax deduction year 2008 ilustrated by regression model of Y = 0,881 + 0,699 X. From this regresion model can be defined the regression conctan was 0,881 which has the meaning that without the Notification Letter of Owed Tax, the amount of tax deduction request was 0,881. While the regression coficient of Notification Letter of Owed Tax was 0,699 and having positif sign. This amount has the meaning if the otther variables asuumpt remain constant, every increasing of one percent of Notification Letter of Owed Tax will decrease of request of tax deduction by 6,9% and for the request of tax deduction year 2009 ilustrated by regression model of Y = 0,691 + 0,597 X.. From this regresion model can be defined the regression conctan was 0,691 which has the meaning that without the Notification Letter of Owed Tax, the amount of tax deduction request was 0,691. While the regression coficient of Notification Letter of Owed Tax was 0,597 and having positif sign. This amount has the meaning if the otther variables asuumpt remain constant, every increasing of one percent of Notification

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Notification Letter of Owed Tax and request of tax deduction
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 21 Apr 2015 10:35
Last Modified: 21 Apr 2015 10:35
URI: http://repository.maranatha.edu/id/eprint/11943

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