ANALISIS PENGARUH EKSTENSIFIKASI DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG

KUSUMAWATI, OKTAVIANI and Meutia, lnten and Aspahani, Aspahani (2012) ANALISIS PENGARUH EKSTENSIFIKASI DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine whether the extensification and tax audit have a significant effect to the value added tax revenue in the Tax Service Office Pratama Palembang. The indicators are the addition of a taxable business, the amount of an assessment is issued and the revenue of value-added tax. This research uses secondary data obtained from the Tax Service Office Pratama Palembang from 2007 to 2011 which Statistical tests statistical tests are descriptive statistic dan Spearman Correlation Rank Test. The result indicates that extensification have not a significant effect on the value added tax revenue in Tax Service Office Pratama Palembang (p = 0.491), so the hypothesis Hoi hypothesis, that no significant relationship betvveen extensification to the value added tax revenue, accepted and hypothesis Hi, that significant relationship between extensification the value added tax revenue, declined. And the tax audit found a significant correlation with the value added tax revenue (p = 0.007) in Tax Service Office Pratama Palembang, so H02 hypothesis, that no significant relationship between the examination with the value added tax revenue, rejected and the hypothesis H2, there is a significant relationship between tax audit with the value added tax revenue, acceptable.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Extensification, Tax Audit, Revenue ofthe value added tax
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping 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:	01 Nov 2021 07:15
Last Modified:	01 Nov 2021 07:15
URI:	http://repository.unsri.ac.id/id/eprint/56694

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