PENGARUH PERTUMBUHAN SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) PADA KPP PRATAMA BALIKPAPAN

Authors

  • Satriawaty Migang Fakultas Ekonomi Universitas Balikpapan
  • Wani Wahyuni Fakultas Ekonomi Universitas Balikpapan

DOI:

https://doi.org/10.31941/jebi.v23i01.1095

Abstract

This study aims to examine the effect of the Growth of Self Assessment System, Tax audit  and Tax billing to Value Added Tax Revenue (VAT) on a partial and simultaneously. The research uses quantitative methods. Research data are 36 companies in 2014-2016. The analysis is multiple linear regression and the classical assumption test with the help of SPSS version 23 application. Partial research results show that the Growth of Self Assessment System has an effect on Value Added Tax Revenue. While the tax audit and tax billinghave no significant effect on the Value Added Tax (VAT). But simultaneously or together Growth Self Assessment System, Tax audit and Tax Billing have an influence on Value Added Tax (VAT) Revenue.

Keywords: Growth of Self Assessment System, Tax Audit, Tax billing, and Value Added Tax (VAT).

 

Author Biographies

Satriawaty Migang, Fakultas Ekonomi Universitas Balikpapan

Dosen Fakultas Ekonomi Universitas Balikpapan

Wani Wahyuni, Fakultas Ekonomi Universitas Balikpapan

Dosen Fakultas Ekonomi Universitas Balikpapan

References

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Mardiasmo. 2016. Perpajakan Edisi Terbaru. Yogyakarta: Andi Offset.

Maulida, Cut Inayatul dan Adnan. 2017. Pengaruh Self Assessment System, Pemeriksaan Pajak, dan Penagihan Pajak terhadap Penerimaan Pajak Pertambahan Nilai (PPN) pada KPP Pratama Banda Aceh. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA). Vol 2 No. 4. E-ISSN: 2581-1002. Universitas Syiah Kuala. Aceh.

Sujarweni, V. Wiratna. 2015. Statistika Untuk Penelitian. Yogyakarta: Graha Ilmu.

Trisnayanti, Ida Ayu Ivon: dan I Ketut Jati. 2015. Pengaruh Self Assessment System, Pemeriksaan Pajak, Dan Penagihan Pajak Pada Penerimaan Pajak Pertambahan Nilai (PPN). E-jurnal Akuntansi. ISSN: 2302-8556. Universitas Udayana. Bali.

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Published

2020-08-19

Issue

Vol. 23 No. 01 (2020): JURNAL EKONOMI DAN BISNIS MARET 2020

Section

Artikel

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