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Pengaruh Sistem Perpajakan dan Penagihan Pajak Terhadap Penerimaan Pajak (Studi Kasus pada Kantor Pelayanan Pajak Pratama Majalaya)

Effect of Taxation and Tax Collection System Against Tax Receipts (Case Study on the Tax Office Pratama Majalaya)

2016
Undergraduate Theses from JBPTUNIKOMPP / 2016-11-07 11:21:16
By : Multika Amira NIM. 21112231, Perpustakaan UNIKOM (multikaamirasyahrial@yahoo.co.id)
Created : 2016-11-07, with 10 files

Keyword : Sistem Perpajakan, Penagihan Pajak, Penerimaan Pajak.
Url : http://alumni.unikom.ac.id

Tidak ada sistem perpajakan suatu negara yang sempurna, sistem perpajakan di Indonesia juga ternayata belum mengarah pada dasar prinsip-prinsip sistem perpajakan yang baik. Penagihan pajak adalah serangkaian tindakan agar penanggung pajak melunasi utang pajak dan biaya penagihan pajak dengan menegur atau memperingatkan, melaksanakan penagihan seketika dan sekaligus memberitahukan surat paksa, mengusulkan pencegahan, melaksanakan penyitaan, melaksanakan penyanderaan, menjual barang yang telah disita. Penelitian ini bertujuan untuk mengetahui pengaruh system perpajakan dan penagihan pajak terhadap penerimaan pajak. Penelitian ini dilakukan kepada Fiskus di Kantor Pelayanan Pajak Pratama Majalaya, yaitu sebanyak 36 responden dan data Penerimaan Pajak dengan jumlah 36 buah sampel dengan unit data perbulan selama 2013-2015. Metode analisis yang digunakan adalah analisis deskriptif dan verifikatif dengan pendekatan kuantitatif dengan metode analisis regresi linear berganda dan MSI. Data yang digunakan pada penelitian ini adalah data primer dan data sekunder, yaitu melalui kuesioner dan data laporan penerimaan pajak. Hasil penelitian ini menunjukkan bahwa (1) system perpajakan berpengaruh terhadap penerimaan (2) dan penagihan pajak berpengaruh terhadap penerimaan pajak di Kantor Pelayanan Pajak Pratama Majalaya.

Description Alternative :

There is not a country's tax system, tax system in Indonesia also ternayata have yet to lead to the basic principles of a good tax system. Tax collection is a series of action in order that the insurer pay off the tax debt tax and tax billing costs with reprimand or warn, implement billing instantly and simultaneously notify the forced letter, proposing prevention, implement the forfeiture, carry out the standoff, selling goods that have been seized. This research aims to know the influence of the system of taxation and tax collection against tax revenues. This research was conducted to the Tax Services Office in Fiskus Pratama Majalaya, amounting to as much as 36 respondents and data on tax revenues with a total of 36 samples with monthly data during the 2013-2015. Analysis of the method used is descriptive analysis and quantitative approach with verifikatif by the method of multiple linear regression analysis and MSI. The data used in this research is the primary data and secondary data, i.e. through the questionnaire and the data report tax revenue. The results of this study suggest that (1) the tax system affects the acceptance (2) billing and tax effect on tax revenue in Tax Services Office Pratama Majalaya.

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