Aprilia, Marianna (0651344) (2010) Pengaruh Kegiatan Ekstensifikasi terhadap Penerimaan Pajak Penghasilan Orang Pribadi. Undergraduate thesis, Universitas Kristen Maranatha.
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Abstract
Tax is an element that supports a State. The greater the tax received by the State, the greater the likelihood that the State would be developed. The biggest challenge today is to develop awareness of paying taxes. So far the implementation of the Taxpayer obligations do with the principle of calculating, reporting and paying their own selfassessment tax obligations that apply from 1 January 1984, which provides trust and responsibility with greater taxpayer to calculate, deposit, and reporting tax liability, so the expected could increase taxpayer awareness. Through extension activities that aim to increase taxpayer granting NPWP way with regard to the principle of domicile, while the fulfillment of tax obligations arising as a result of granting NPWP refer to the principle of self-assessment. Another goal in order to implement the provisions of legislation expected tax compliance especially Taxpayer Personal taxpayer will increase, so the income of the State treasury would be increased. Based on the above, the author tried to do research on the Tax Office Pratama Bandung-Tegallega the results stated in the thesis with the title: "Influence Activities Against Extensification Revenue Personal Income Tax". In writing this thesis, the research scope is limited to the discussion of issues concerning the influence of extension activities of the revenue individual income tax. The purpose of this research is to find out how extensive activities, the level of acceptance of individual income tax, and how much influence the acceptance of extension activities of individual income tax. In writing this thesis, the author uses associative method. Implementation of extension activities undertaken by the Tax Office-Tegallega Pratama Bandung, can be categorized as either less than indicated by the results of Pearson correlation coefficient analysis Product Moment generating a negative correlation of 80.2% which means there is a very weak relationship between variables X (Extensification Activities ) with a variable Y (Revenue Personal Income Tax) that is not the direction, which means that if there was an increase Extensification activity will lead to lower acceptance rates Personal Income Tax, it is because there is a policy of income tax cuts across the KPP Madya Pratama. Activies Extensification provide no significant influence of Revenue Personal Income Tax. This is evidenced by the results of a statistical calculation that shows thitung <ttabel (-1.92 <2.920) with a coefficient of determination (Kd) of 64.3% at the level of confidence / trust 95% (= significance level of 0.05). In connection with the results of research and discussions carried out, which originally proposed the hypothesis that: Activities Implemented Extensification the Effective Rate Will Increase Tax Revenue Personal Income can not be accepted.
Item Type: | Thesis (Undergraduate) |
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Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Faculty of Economics > 51 Accounting Department |
Depositing User: | Perpustakaan Maranatha |
Date Deposited: | 01 Jun 2015 11:09 |
Last Modified: | 01 Jun 2015 11:09 |
URI: | http://repository.maranatha.edu/id/eprint/12836 |
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