PENGARUH JUMLAH WAJIB PAJAK, PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA MEDAN PETISAH

Nugraha, Agung (2012) PENGARUH JUMLAH WAJIB PAJAK, PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA MEDAN PETISAH. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan yang dibahas pada penelitian ini adalah apakah bahwa jumlah wajib pajak, jumlah pemeriksaan pajak dan jumlah surat paksa, secara parsial dan simultan berpengaruh terhadap penerimaan pajak di Kantor Pelayanan Pajak Pratama Medan Petisah. Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh jumlah wajib pajak, jumlah pemeriksaan pajak dan jumlah surat paksa terhadap penerimaan pajak di Kantor Pelayanan Pajak Pratama Medan Petisah.Populasi dalam penelitian adalah wajib pajak badan dan pribadi yang terdaftar di KPP Pratama Medan Petisah per bulan dari tahun 2009 sampai dengan tahun 2011. Sampel dalam penelitian ini adalah wajib pajak penghasilan badan yang terdaftar di KPP Pratama Medan Petisah per bulan dari tahun 2009 sampai dengan tahun 2011.. Sumber data yang digunakan dalam penelitian ini adalah data sekunder yang berasal dari KPP Pratama Medan Petisah. Metode analisis data yang digunakan adalah analisis regresi berganda dengan SPSS 16.0 Hasil penelitian menunjukkan secara parsial hanya variabel jumlah wajib pajak yang memiliki pengaruh signifikan. Hal ini dapat dilihat dari nilai signifikansi (0,000 < 0,05) dan secara simultan bahwa terdapat pengaruh jumlah wajib pajak, jumlah pemeriksaan pajak dan jumlah surat paksa terhadap penerimaan pajak di Kantor Pelayanan Pajak Pratama Medan Petisah. Hal ini dapat dilihat dari nilai signifikansi (0,001 < 0,05). Kesimpulan penelitian ini adalah tidak ada pengaruh yang signifikan antara jumlah pemeriksaan pajak dan jumlah surat paksa terhadap penerimaan pajak, hanya jumlah wajib pajak yang memiliki berpengaruh signifikan

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorSembiring, Hermansyah197108022003121002
Call Number: 657 Nug p
Keywords: Wajib Pajak; Pemeriksaan Pajak; Surat Paksa; Penerimaan Pajak
Subjects: H Social Sciences > HF Commerce > HF5001 Business
H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Elsya Fitri Utami
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/12837

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