PENGARUH PENERBITAN SURAT KETETAPAN PAJAK KURANG BAYAR, PENERBITAN SURAT TAGIHAN PAJAK , DAN PENERBITAN SURAT PENGUKUHAN PENGUSAHA KENA PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN
Journal Title: Jurnal Ekobis Dewantara - Year 2018, Vol 1, Issue 3
Abstract
The purpose of this study is to determine the effect of the issuance of tax assessment letters underpayment, issuance of tax bills, and the issuance of inauguration letter of taxable entrepreneurs simultaneously or partially to the income tax revenue in KPP Pratama temanggung period 2012-2016.The sampling method used is a Convenience Sampling. The population in this study amounted to 60, but the sample used only 51 samples and 9 samples in outlier because it has extreme value and not normally distributed. The data used in this study is secondary data obtained from the data processing in KPP Pratama Temanggung. The analysis technique used is multiple linear regression.The result of the research proves that the issuance of tax assessment letters underpayment, issuance of letter of invoice, and issuance of inauguration letter of taxable entrepreneur simultaneously affect the income tax revenue in KPP Pratama Temanggung. Examiners partially concluded that the issuance of tax assessment letters has no effect, while the issuance of tax bills has a positive effect, and the issuance of taxable letters inauguration has a negative effect on income tax revenue in KPP Pratama Temanggung
Authors and Affiliations
Dwi Kartikaninngrum
Keywords
Related Articles
- EP ID EP647030
- DOI 10.26460/ed_en.v1i3.299
- Views 229
- Downloads 0
PENGARUH PENGALAMAN KERJA DAN PENGEMBANGAN KARIR TERHADAP KINERJA KARYAWAN CV IPLUS YOGYAKARTA
Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh pengalaman kerja, pengembangan karir terhadap kinerja karyawan CV IPLUS Yogyakarta. Pengumpulan data dilakukan melalui kuesioner. Populasi pada pene...
PENGARUH GAYA KEPEMIMPINAN SITUASIONAL, MOTIVASI KERJA, DAN LOCUS OF CONTROLTERHADAP PRESTASI KERJA KARYAWAN PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN BANTUL, YOGYAKARTA
The purpose of this research is to know (1) influence of Situational leadership style toward employee performance, (2) influence of Work Motivation to employee performance, (3) influence of Locus O...
ANALISIS PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN KONSUMEN DALAM MEMILIH SMK MUHAMMADIYAH 1 YOGYAKARTA
The purpose of this study were to know infuance of the (1) marketing mix to (2)consumer decision-making in choosing a hight school. Implemented in SMK Muhammadiyah 1 Yogyakarta. The method used is the method of multiple...
PENGARUH MOTIVASI KERJADAN LINGKUNGAN KERJA TERHADAPKINERJA KARYAWAN INSTALASI PENJAMINANRSUP DR. SARDJITO YOGYAKARTA
This study aimed to explain the influence of the partial work motivation on employee performance, toexplain the influence of the partial work environment on employee performance and to explain work mo...
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PAMELLA 2 SUPERMARKET YOGYAKARTA
The purpose of this study is to describe the influence of transformational leadership toward employee performance and the influence of work motivation toward employee performance of Pamella 2 supermarket Yogyak...