?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+SELF+ASSESSMENT+SYSTEM+DAN+PENERBITAN+SURAT%0D%0ATAGIHAN+PAJAK+TERHADAP+PENERIMAAN+PAJAK+PERTAMBAHAN%0D%0ANILAI%0D%0A(Studi+Pada+KPP+Pratama+di+Kota+Bandarlampung)&rft.creator=AS+SHAUMI+GAHARA%2C++1211031011&rft.subject=HB+Economic+Theory&rft.description=Penelitian+ini+bertujuan+untuk+melihat+pengaruh+pelaksanaan+self+assessment%0D%0Asytem%2C+penerbitan+surat+tagihan+pajak+serta+pengawasan+yang+dilakukan+oleh%0D%0Afiskus+terhadap+realisasi+penerimaan+PPN.%0D%0APenelitian+ini+menggunakan+pendekatan+kuantitatif%2C+yakni+suatu+pendekatan+yang%0D%0Abersifat+objektif%2C+mencangkup+pengumpulan+data+dan+analisis+data+kuantitatif+serta%0D%0Amenggunakan+metode+pengujian+statistik.+Data+yang+digunakan+dalam+penelitian%0D%0Aini+adalah+data+sekunder+yang+didapatkan+dari+kantor+pelayanan+pajak+(KPP)%0D%0APengambilan+sampel+yang+digunakan+dalam+penelitian+ini+adalah+metode%0D%0Apurposive+sampling.+Berdasarkan+metode+purposive+sampling%2C+diperoleh+sampel%0D%0Apenelitian+sebanyak+tiga+kantor+pelayanan+pajak+pratama+yang+ada+di+kota%0D%0ABandarlampung+selama+periode+2012-2015.+Variabel+independen+yang+digunakan%0D%0Adalam+penelitian+ini+adalah+jumlah+pengusaha+kena+pajak+(PKP)+terdaftar%2C+jumlah%0D%0Asurat+setoran+pajak+(SSP)+PPN+disetor%2C+surat+tagihan+pajak+(STP)+PPN+diterbitkan%2C%0D%0Adan+rasio+efektivitas+surat+tagihan+pajak+pertambahan+nilai%2C+sedang+variabel%0D%0Adependen+untuk+penelitian+ini+adalah+realisasi+penerimaan+PPN.%0D%0AHasil+pengujian+dengan+menggunakan+t+dan+uji+F+menunjukan+bahwa+variabel%0D%0Apengusaha+kena+pajak+(PKP)+dan+surat+setoran+pajak+(SSP)+berpengaruh+positif%0D%0Aterhadap+penerimaan+PPN%2C+sedangkan+variabel+surat+tagihan+pajak+(STP)+dan+rasio%0D%0Aefektivitas+STP+PPN+tidak+memiliki+pengaruh+yang+signifikan+terhadap%0D%0Apenerimaan+PPN.+Penelitian+ini+berhasil+menjelaskan+bahwa+seluruh+variabel%0D%0Aindependen+secara+bersama-sama+berpengaruh+terhadap+variable+dependen%0D%0Asebesar+89%25.+Dengan+demikian%2C+pengaruh+faktor-faktor+lainnya+yang+tidak+diteliti%0D%0Adalam+penelitian+ini+sebesar+11+%25%0D%0AKata+Kunci+%3A+Self+Assessment+System%2C+Surat+Tagihan+Pajak%2C+Pajak+Pertambahan%0D%0ANilai%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThis+study+aims+to+look+at+the+effect+of+the+implementation+of+self+assessment%0D%0Asytem%2C+issuance+of+tax+bills+as+well+as+supervision+by+the+tax+authorities+on+VAT%0D%0Arevenue+realization.%0D%0AThis+study+uses+a+quantitative+approach%2C+which+is+an+approach+that+is+objective%2C%0D%0Acovers+data+collection+and+analysis+as+well+as+quantitative+data+using+statistical%0D%0Atesting+methods.+The+data+used+in+this+research+is+secondary+data+obtained+from%0D%0Athe+office+of+the+tax+service+(KPP)+The+sample+used+in+this+research+is+purposive%0D%0Asampling+method.+Based+on+purposive+sampling+method%2C+samples+are+obtained%0D%0Athree+pratama+tax+office+in+Lampung+city+during+the+period+2012-2015.%0D%0AIndependent+variables+used+in+this+study+is+the+number+of+employers+taxable%0D%0A(PKP)%2C+the+number+of+letters+tax+payments+(SSP)+VAT+paid-up%2C+bill+tax+(STP)+VAT%0D%0Awas+published%2C+and+the+ratio+of+the+effectiveness+of+the+invoice+value-added+tax%2C%0D%0Awhile+the+dependent+variable+for+research+this+is+the+realization+of+revenue+from%0D%0AVAT.%0D%0AThe+test+results+using+the+t+and+F+test+showed+that+the+variables+taxable%0D%0Aentrepreneur+(PKP)+and+the+letter+of+tax+payments+(SSP)+positive+effect+on+VAT%0D%0Arevenue%2C+while+variable+mailing+tax+bills+(STP)+and+the+ratio+of+the+effectiveness+of%0D%0ASTP+VAT+does+not+have+a+significant+effect+on+reception+PPN.+This+study%0D%0Asuccessfully+explains+that+all+independent+variables+jointly+affect+the+dependent%0D%0Avariable+by+89%25.+Thus%2C+the+influence+of+other+factors+not+examined+in+this+study%0D%0Awas+11%25.%0D%0ApKeywords%3A+Self+Assessment+System%2C+STPs%2C+Value+Added+Tax&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2016-10-05&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F24220%2F1%2FABSTRACT%2520%2528ABSTRAK%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F24220%2F20%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F24220%2F19%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++AS+SHAUMI+GAHARA%2C+1211031011++(2016)+PENGARUH+SELF+ASSESSMENT+SYSTEM+DAN+PENERBITAN+SURAT+TAGIHAN+PAJAK+TERHADAP+PENERIMAAN+PAJAK+PERTAMBAHAN+NILAI+(Studi+Pada+KPP+Pratama+di+Kota+Bandarlampung).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F24220%2F