PENGARUH PEMERIKSAAN PAJAK DAN TINGKAT INFLASI TERHADAP PERKEMBANGAN PIUTANG PAJAK DI KANTOR PELAYANAN PAJAK MADYA PALEMBANG

SIHOMBING, PASKAH THERESIA and Subeki, Ahmad (2012) PENGARUH PEMERIKSAAN PAJAK DAN TINGKAT INFLASI TERHADAP PERKEMBANGAN PIUTANG PAJAK DI KANTOR PELAYANAN PAJAK MADYA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine whether the tax audit and inflation level have a significant efTect either simultaneously or partially, for tax receivables development at Tax Service Office Madya Palembang. The indicators are the audit act, inflation level and development of tax receivables. This research uses secondary data obtained from Tax Office Madya Palembang per month starting frorn 2009 to 2011 which statistical tests are calculation of the classical assumption test, multiple linear regression analysis, determination coefficient and hypothesis testing. The result indicates that tax audit and inflation level simultaneously have significant influence on the development of tax receivables at Tax Office Madya Palembang, which the significant level is 0,041. Based on partial test, tax audit has the significant level 0,059, so there is no significant influence on the development of tax receivables. Moreover there is no significant influence (0,083) on the inflation level to the development of tax receivables.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pemeriksaan Pajak, Tingkat Inflasi, Perkembangan Piutang P
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	13 Apr 2020 09:39
Last Modified:	13 Apr 2020 09:39
URI:	http://repository.unsri.ac.id/id/eprint/28951

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