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标题：SELF ASSESSMENT SYSTEM, PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA SERANG
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作者：Sihhatus Sariroh ; Andi Andi ; Nana Nofianti 等
期刊名称：Jurnal Riset Akuntansi Terpadu
印刷版ISSN：1979-682X
电子版ISSN：2528-7443
出版年度：2017
卷号：10
期号：2
页码：166-186
DOI：10.35448/jrat.v10i2.4245
出版社：Faculty of Economics and Business
摘要：Abstract The increase in tax revenues in Indonesian related to the application of the Self Assessment System. Application of self assessment system causing tax arrears. To overcome these problem, tax collection with reprimand letterand forced letter is a series of action in order to pay off the tax debt underwriter taxes to increase tax revenue. The purpose of this research is to examine the effect of the variabel registered PKP, SSP PPN, SPT Masa PPN (means and concrete manifestation of the self assessment system), tax collection with reprimandletterand forced letter of value added tax on tax service office pratama serang from 2013 to 2015. Result of this research showed that : variable registered taxable entrepreneur, tax payment slipof PPN deposited, notificationletter of PPNreported(X1, X2 and X 3 ) have a significant influence on the dependent variable value added tax revenue (Y), , tax collection with reprimand letter and tax collection with forced letter (X 4 and X 5 ) not have a significant influence on the dependent variable value added tax revenue (Y).
其他摘要：Abstract The increase in tax revenues in Indonesian related to the application of the Self Assessment System. Application of self assessment system causing tax arrears. To overcome these problem, tax collection with reprimand letterand forced letter is a series of action in order to pay off the tax debt underwriter taxes to increase tax revenue. The purpose of this research is to examine the effect of the variabel registered PKP, SSP PPN, SPT Masa PPN (means and concrete manifestation of the self assessment system), tax collection with reprimandletterand forced letter of value added tax on tax service office pratama serang from 2013 to 2015. Result of this research showed that : variable registered taxable entrepreneur, tax payment slipof PPN deposited, notificationletter of PPNreported(X1, X2 and X 3 ) have a significant influence on the dependent variable value added tax revenue (Y), , tax collection with reprimand letter and tax collection with forced letter (X 4 and X 5 ) not have a significant influence on the dependent variable value added tax revenue (Y). Keywords : PKP registered, SSP PPN deposited , SPT Masa PPN reported , Tax Collection with Reprimand Letter Tax Collection with Forced Letter, Acceptance of Value Added Tax. Abstrak Peningkatan penerimaan pajak di Indonesia terkait dengan penerapan Sistem Penilaian Mandiri. Penerapan sistem penilaian diri yang menyebabkan tunggakan pajak. Untuk mengatasi masalah ini, pemungutan pajak dengan surat teguran dan surat paksa adalah serangkaian tindakan untuk melunasi pajak penagih utang pajak untuk meningkatkan penerimaan pajak. Tujuan penelitian ini adalah untuk menguji pengaruh variabel PKP terdaftar, SSP PPN, SPT Masa PPN (sarana dan manifestasi konkret sistem self assessment), pemungutan pajak dengan surat teguran dan surat paksa penambahan nilai pajak pada kantor pelayanan pajak pratama serang dari 2013 hingga 2015. Hasil penelitian ini menunjukkan bahwa: variabel pengusaha kena Pajak yang terdaftar, slip pembayaran pajak pada simpanan PPN, pemberitahuan nota dari PPN yang dilaporkan (X1, X2 dan X3) memiliki pengaruh yang signifikan terhadap variabel dependen nilai tambah penerimaan pajak (Y),, Pengumpulan pajak dengan surat teguran dan pemungutan pajak dengan surat paksa (X4 dan X5) tidak memiliki pengaruh signifikan terhadap variabel dependen nilai tambah penerimaan pajak (Y). Kata kunci: PKP terdaftar, SSP PPN disimpan, SPT Masa PPN melaporkan, Pengumpulan Pajak dengan Surat Pengambilan Surat Teguran dengan Surat Paksa, Penerimaan Pajak Pertambahan Nilai.
关键词：PKP terdaftar; SSP PPN disimpan; SPT Masa PPN melaporkan; Pengumpulan Pajak dengan Surat Pengambilan Surat Teguran dengan Surat Paksa; Penerimaan Pajak Pertambahan Nilai. Full Text: PDF DOI: http://dx.doi.org/10.35448/jrat.v10i2.4245 Refbacks There are currently no refbacks. Copyright (c) 2018 Jurnal Riset Akuntansi Terpadu pISSN 1979-682X eISSN 2528-7443