Pengaruh Pemeriksaan Pajak Dan Penagihan Pajak Terhadap Efektivitas Penerimaan Pajak(Studi Kasus Pada Kpp Pratama Surakarta)
The purpose of this study was to examine the effect of tax audit and tax collection towards the effectiveness of tax revenue at Tax Service Office Pratama Surakarta. With Self Assessment System applied in Indonesian tax levied, law enforcement task that consists of tax audit and tax collection is on...
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2015.
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| Summary: | The purpose of this study was to examine the effect of tax audit and tax collection towards the effectiveness of tax revenue at Tax Service Office Pratama Surakarta. With Self Assessment System applied in Indonesian tax levied, law enforcement task that consists of tax audit and tax collection is one of the way that can be held by Directorate General of Taxation to increase the effectiveness of tax revenue. This was a study with secondary data. The sample were selected by purposive sampling technique, and were choosen based on the criteria determined in this study. Data analysis for hyphotesis testing was done using multiple regression analysis. Based on the study result, it showed that (1) tax audit variable has an effect on the effectiveness of tax revenue, (2) tax collection variable has an effect on tax revenue effectivity. The regression output indicated that all hypotheses of this study (H1 and H2) were statistically significant. Keywords: Tax Audit, Tax Collection, The Effectiveness of Tax Revenue. Tujuan penelitian ini adalah untuk menguji pengaruh pemeriksaan pajak dan penagihan pajak terhadap efektivitas penerimaan pajak pada (KPP) Pratama Surakarta. Dengan diterapkannya Self Assessment System dalam memungut pajak di Indonesia, tindak penegakan hukum yang meliputi pemeriksaan pajak dan penagihan pajak merupakan salah satu cara yang dilakukan oleh Dirjen Pajak untuk meningkatkan efektivitas penerimaan pajak. Penelitian ini merupakan penelitian dengan data sekunder. Sampel yang digunakan dalam pemilihan data menggunakan teknik purposive sampling, dengan penentuan sampel berdasarkan kriteria yang telah ditentukan dalam penelitian. Metode analisis data dalam pengujian hipotesis pada penelitian ini adalah analisis regresi berganda. Berdasarkan hasil penelitian, dapat diketahui bahwa (1) variabel pemeriksaan pajak berpengaruh terhadap efektivitas penerimaan pajak, (2) variabel penagihan pajak berpengaruh terhadap efektivitas penerimaan pajak. Dari hasil regresi diketahui bahwa seluruh hipotesis dalam penelitian ini (H1 dan H2) terdukung secara statistik. |
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| Item Description: | https://eprints.ums.ac.id/36888/1/Naskah%20Publikasi.pdf https://eprints.ums.ac.id/36888/4/HALAMAN%20DEPAN.pdf https://eprints.ums.ac.id/36888/5/BAB%20I.pdf https://eprints.ums.ac.id/36888/6/BAB%20II.pdf https://eprints.ums.ac.id/36888/7/BAB%20III.pdf https://eprints.ums.ac.id/36888/8/BAB%20IV.pdf https://eprints.ums.ac.id/36888/13/BAB%20V.pdf https://eprints.ums.ac.id/36888/20/DAFTAR%20PUSTAKA.pdf https://eprints.ums.ac.id/36888/21/Lampiran.pdf https://eprints.ums.ac.id/36888/22/SURAT%20PERNYATAAN%20PUBLIKASI.pdf |