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) |
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| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | 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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