ARMIANI, WINDI IDE (2015) ANALISIS RESTITUSI PAJAK PERTAMBAHAN NILAI DAN JUMLAH PENGUSAHA KENA PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA KLATEN. Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRACT
This study aims to determine the effect of value added tax refunds and the number of
registered taxable employers to value added tax receipts. The analysis used in this research
is multiple linear regression. Having tested with classical assumptions, the results show that
the data are normally distributed and there is no deviation. It can be concluded that the
value-added tax refunds no positive effect on the acceptance of value -added tax, while the
number of employers taxable positive effect on value added tax receipts.
Keywords: Acceptance of Value Added Tax, Tax Refunds, Taxable Person.
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh restitusi pajak pertambahan nilai
dan jumlah pengusaha kena pajak yang terdaftar terhadap penerimaan pajak pertambahan
nilai. Analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Setelah
diuji dengan asumsi klasik, hasil menunjukkan bahwa data terdistribusi secara normal dan
tidak ada penyimpangan. Dapat disimpulkan bahwa restitusi pajak pertambahan nilai tidak
berpengaruh positif terhadap penerimaan pajak pertambahan nilai, sedangkan jumlah
pengusaha kena pajak berpengaruh positif terhadap penerimaan pajak pertambahan nilai.
Kata kunci: Penerimaan Pajak Pertambahan Nilai, Restitusi Pajak, Pengusaha Kena Pajak
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HJ Public Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 21 Sep 2016 06:20 |
| Last Modified: | 21 Sep 2016 06:20 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/6572 |
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