Studi Fenomenologis Penagihan Pajak Penghasilan 21 Terhadap Penerimaan Pajak Kantor Pelayanan Pajak Pratama Kebayoran Baru Dua Jakarta Selatan

Endang Ruhiyat, . and Saripah Verawati, . (2013) Studi Fenomenologis Penagihan Pajak Penghasilan 21 Terhadap Penerimaan Pajak Kantor Pelayanan Pajak Pratama Kebayoran Baru Dua Jakarta Selatan. Jurnal Ilmiah Akuntansi Universitas Pamulang, 1 (1). pp. 34-42. ISSN 2339-0867

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Abstract

The purpose of this study was to determine the effect of the implementation of the billing and collection of PPh Pasal 21 of the tax revenue starting in 2010 until 2012, as well as the constraints faced, billing magnitude PPh Pasal 21, and the tax revenue in the Tax Office Primary Two Kebayoran Baru , South Jakarta . This is a descriptive quantitative research. The data is analyzed billing data from income tax and tax revenue in 2010 up to 2012 . Methods of analysis using inferential statistical analysis is to test the Pearson product moment correlation coefficient , determination test , and tests of significance ( t test ) . results of this experiment are : a) KPP New Kebayoran Two has implemented the billing process based on rules and regulations applicable tax billing. However, in the implementation of billing obstacles found ; b ) Percentage of tax revenue growth in 2012 to the year 2011 to decline . This is because the failure to achieve the realization of tax arrears or debts by taxpayers who do not comply should be the tax revenue ; c ) The effect of the tax collection and revenue of 99.4 % based on t-test can be seen that a significant effect on tax collection of tax revenue . The Pearson correlation of -0.997 indicates a strong negative relationship. The negative correlation means that with the increase in the tax collection tax revenues decline . And vice versa the decline in tax collection occurs increase tax revenue . Keywords : Income Tax Billing Section 21 , Tax Revenue .

Item Type: Article
Subjects: H Social Sciences > HC Economic History and Conditions
Depositing User: Admin Perpustakaan UNPAM
Date Deposited: 10 Sep 2015 08:10
Last Modified: 06 Dec 2016 02:51
URI: http://eprints.unpam.ac.id/id/eprint/412

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