PENGARUH TINGKAT KEPATUHAN WAJlP PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR TIMUR

Sihombing, Thuma Noviyanti and Ubaidillah, Ubaidillah and Komarawati, Dewi Rina (2010) PENGARUH TINGKAT KEPATUHAN WAJlP PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR TIMUR. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to I) determine how much the level of taxpayer compliance in reporting period returns on its SPT PPN KPP Ilir Palembang East and 2) analyze the influence of the level of taxpayer compliance in reporting period its SPT PPN of Value Added Tax receipts on KPP Ilir Palembang East. Results showed that during the years 2005-2009, three variables namely Effective Tax Payers, Tax Payers Non-effective, and the number of tax returns reported in the Ilir Palembang East SPT does not affect the PPN revenue on the KPP, although the amount of the taxpayer registered and the number of tax returns received by the KPP was increased or fixed, but the reception is not affected by these three variables. That means there is no relationship or a strong influence on the reception of these three variables. Although the number of SPT in 2005-2009 increased, but there are still many conditions that nil returns, if the condition is often underpaid and overpayment and the taxpayer does not perform properly tax obligation. Finally, authors suggest for the Directorate General of Taxation and Tax Service offices should help inform the matters relating to the tax so that taxpayers know that information quickly, accurately, and efficiently, so that all taxpayers registered on time can deliver to its office SPT local tax services and who has not registered as taxpayers may soon to register.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Keywords: tax returns, taxpayers Effective, Non-Effective Tax Payer
Subjects:	H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr. Muhammad Irwan
Date Deposited:	20 Mar 2020 07:16
Last Modified:	20 Mar 2020 07:16
URI:	http://repository.unsri.ac.id/id/eprint/28447

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