?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+TINGKAT+KEPATUHAN+WAJIB+PAJAK+DALAM+MENYAMPAIKAN+SPT+MASA+DAN+PEMERIKSAAN+PAJAK+TERHADAP+PENINGKATAN+PENERIMAAN+PAJAK+DI+KANTOR+PELAYANAN+PAJAK+(KPP)+PRATAMA+METRO%0D%0A&rft.creator=Nuri+Agustina%2C+0911031016&rft.subject=+&rft.description=ABSTRAK%0D%0A%0D%0A%0D%0APENGARUH+TINGKAT+KEPATUHAN+WAJIB+PAJAK+DALAM+MENYAMPAIKAN+SPT+MASA+DAN+PEMERIKSAAN+PAJAK+TERHADAP+PENINGKATAN+PENERIMAAN+PAJAK+DI+KANTOR+PELAYANAN+PAJAK+(KPP)+PRATAMA+METRO%0D%0A%0D%0AOleh%0D%0A%0D%0ANuri+Agustina%0D%0A%0D%0ATujuan+penelitian+ini+adalah+untuk+memperoleh+bukti+empiris+apakah+terdapat+pengaruh+tingkat+kepatuhan+wajib+pajak+dalam+menyampaikan+SPT+masa+dan+pemeriksaan+pajak+terhadap+peningkatan+penerimaan+pajak+di+KPP+Pratama+Metro.%0D%0A%0D%0APopulasi+dalam+penelitian+ini+adalah+seluruh+wajib+pajak+yang+terdaftar+di+KPP+Pratama+Metro.+Sampel+penelitian+dipilih+berdasarkan+metode+judgment+sampling.+Data+yang+digunakan+adalah+data+sekunder+yang+berupa+data+realisasi+penerimaan+pajak%2C+jumlah+SPT+masa+yang+disampaikan+tepat+waktu%2C+dan+jumlah+SKP+yang+diterbitkan+berdasarkan+hasil+pemeriksaan+pajak.+Metode+statistik+yang+digunakan+untuk+menguji+hipotesis+adalah+regresi+linier+berganda.%0D%0A%0D%0AHasil+penelitian+menunjukkan+bahwa+(1)+tingkat+kepatuhan+wajib+pajak+dalam+menyampaikan+SPT+masa+yang+diukur+dari+jumlah+SPT+masa+PPh%2C+dan+PPN+dan+PPnBM+yang+disampaikan+tepat+waktu+berpengaruh+positif+signifikan+terhadap+peningkatan+penerimaan+pajak%2C+(2)+pemeriksaan+pajak+yang+diukur+dari+jumlah+SKP+(SKPKB%2C+SKPKBT%2C+dan+STP)+yang+diterbitkan+berpengaruh+positif+signifikan+terhadap+peningkatan+penerimaan+pajak+di+KPP+Pratama+Metro.%0D%0A%0D%0AKata+kunci%3A+Kepatuhan+Wajib+Pajak%2C+Pemeriksaan+Pajak%2C+dan+Penerimaan+Pajak+%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0A%0D%0ATHE+EFFECT+OF+TAXPAYER+COMPLIANCE+IN+DELIVERING+PERIODIC+SPT+AND+TAX+AUDIT+TOWARDS+THE+INCREASING+OF+THE+TAX+REVENUE+AT+THE+TAX+SERVICE+OFFICE+(KPP)+PRATAMA+METRO%0D%0A%0D%0Aby+%0D%0A%0D%0ANuri+Agustina%0D%0A%0D%0AThe+purpose+of+this+study+is+to+obtain+the+empirical+evidences+whether+there+is+a+significant+influence+of+tax+compliance+level+in+delivering+the+periodic+SPT+and+tax+audits+towards+the+increasing+of+tax+revenue+in+KPP+Pratama+Metro.+%0D%0A%0D%0AThe+population+of+this+study+was+all+registered+taxpayers+in+KPP+Pratama+Metro.+Samples+were+selected+based+on+judgment+sampling+method.+The+data+used+are+secondary+data+which+was+tax+revenue+data%2C+the+amount+of+periodic+SPT+which+was+submitted+on+time%2C+and+the+number+of+SKP+which+was+issued+based+on+the+results+of+the+tax+audits.+The+statistical+method+that+was+used+to+test+the+hypothesis+was+multiple+linear+regressions.%0D%0A%0D%0AThe+results+showed+that+(1)+the+level+of+tax+compliance+in+delivering+the+periodic+SPT+measured+from+the+amount+of+SPT+PPh%2C+and+PPN+and+PPnBM+which+was+delivered+on+time+has+a+significant+positive+effect+on+the+increasing+of+tax+revenue%2C+(2)+the+tax+audits+was+measured+by+the+number+of+SKP+(SKPKB%2C+SKPKBT%2C+and+STP)+that+was+published+has+a+significant+positive+effect+on+the+increasing+of+the+tax+revenue+in+KPP+Pratama+Metro.+%0D%0A%0D%0AKeywords%3A+Taxpayer+Compliance%2C+Tax+Audit%2C+and+Tax+Revenue%0D%0A%0D%0A&rft.publisher=Fakultas+Ekonomi+dan+Bisnis&rft.date=2014-09-10&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3472%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3472%2F2%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3472%2F3%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3472%2F4%2FPERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3472%2F7%2FPENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3472%2F6%2FSURAT%2520PERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3472%2F8%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3472%2F9%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3472%2F10%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3472%2F11%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3472%2F13%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3472%2F14%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3472%2F15%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3472%2F16%2FDAFTAR%2520GAMBAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3472%2F17%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3472%2F18%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3472%2F19%2FBAB%2520III.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3472%2F20%2FBAB%2520IV.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3472%2F21%2FBAB%2520V.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F3472%2F22%2FDAFTAR%2520PUSTAKA.pdf&rft.identifier=++Nuri+Agustina%2C+0911031016++(2014)+PENGARUH+TINGKAT+KEPATUHAN+WAJIB+PAJAK+DALAM+MENYAMPAIKAN+SPT+MASA+DAN+PEMERIKSAAN+PAJAK+TERHADAP+PENINGKATAN+PENERIMAAN+PAJAK+DI+KANTOR+PELAYANAN+PAJAK+(KPP)+PRATAMA+METRO.++Fakultas+Ekonomi+dan+Bisnis%2C+Universitas+Lampung.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F3472%2F