Nuri Agustina, 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, Universitas Lampung.
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Abstract
ABSTRAK PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK DALAM MENYAMPAIKAN SPT MASA DAN PEMERIKSAAN PAJAK TERHADAP PENINGKATAN PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA METRO Oleh Nuri Agustina Tujuan 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. Populasi 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, jumlah SPT masa yang disampaikan tepat waktu, dan jumlah SKP yang diterbitkan berdasarkan hasil pemeriksaan pajak. Metode statistik yang digunakan untuk menguji hipotesis adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) tingkat kepatuhan wajib pajak dalam menyampaikan SPT masa yang diukur dari jumlah SPT masa PPh, dan PPN dan PPnBM yang disampaikan tepat waktu berpengaruh positif signifikan terhadap peningkatan penerimaan pajak, (2) pemeriksaan pajak yang diukur dari jumlah SKP (SKPKB, SKPKBT, dan STP) yang diterbitkan berpengaruh positif signifikan terhadap peningkatan penerimaan pajak di KPP Pratama Metro. Kata kunci: Kepatuhan Wajib Pajak, Pemeriksaan Pajak, dan Penerimaan Pajak ABSTRACT THE 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 by Nuri Agustina The 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. The 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, the amount of periodic SPT which was submitted on time, 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. The results showed that (1) the level of tax compliance in delivering the periodic SPT measured from the amount of SPT PPh, and PPN and PPnBM which was delivered on time has a significant positive effect on the increasing of tax revenue, (2) the tax audits was measured by the number of SKP (SKPKB, SKPKBT, and STP) that was published has a significant positive effect on the increasing of the tax revenue in KPP Pratama Metro. Keywords: Taxpayer Compliance, Tax Audit, and Tax Revenue
| Item Type: | Other |
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| Subjects: | A General Works = Karya Karya Umum |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 829078 . Digilib |
| Date Deposited: | 26 Sep 2014 07:16 |
| Last Modified: | 26 Sep 2014 07:16 |
| URI: | http://digilib.unila.ac.id/id/eprint/3472 |
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