PENGARUH SELF ASSESMENT SYSTEM, SURAT TAGIHAN PAJAK DAN RESTITUSI PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Cibinong Tahun 2014-2016)
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Date
2018-09
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Jurnal Akuntansi Bisnis & Ekonomi, Fakultas Ekonomi Universitas Widyatama, Vol.4, No.2
Abstract
This study aims to examine the influence of Self Assessment System, Tax
Refining Letter, and VAT Refund of Value Added Tax at Primary Tax Office
Cibinong during 2014-2016. The data used in this research is the type of
secondary data year 2014-2016.
The population in this study is the data of all types of taxes at the Tax Office
Pratama Cibinong. The sample selection technique used is purposive sampling.
Data analysis method in this research is multiple linear regression analysis using
SPSS version 23.
Based on the results of the study, simultaneously Self Assessment
System,Tax Refining Letterss, and VAT Restitution have a significant effect on
VAT revenue. While partially, Self Assessment System has a positive and
significant effect on VAT revenue,Tax Refining Letters has no significant effect
on VAT revenue, and VAT refund has negative and significant effect on VAT
revenue.
Description
Keywords
Self Assesment System, STP, VAT Restitution, Value Added Tax Revenue