Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Mahasiswa Perpajakan
Faizah, Ni'matul
Program Studi S1 Perpajakan Fakultas Ilmu Administrasi Universitas Brawijaya
Economics, Econometrics & Finance Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE INFLUENCE OF NOTICE OF TAX COLLECTION AND NOTICE OF TAX UNDERPAYMENT ASSESSMENT ON REVENUE OF INCOME TAX ARTICLE 25 (STUDY AT TAX OFFICE MADYA MALANG PERIOD OF 2009 – 2013) Faizah, Ni'matul
Jurnal Mahasiswa Perpajakan Vol 2, No 1 (2014): AGUSTUS
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.166 KB)

Abstract

Self Assessment System that is used in Indonesia obliges all taxpayers to have active participation in fulfilling their tax obligation. However, during these times there are a lot of mistakes or errors that done by taxpayers in reporting their taxes. Government through Directorate General of Taxes (DGT) conducts tax verification and tax audit in the form of corrective action as well as law enforcement in taxation sector. These actions generate Notice of Tax Collection and Notice of Tax Underpayment Assessment. Problem of this research is do variable of Notice of Tax Collection (LnX1) and Notice of Tax Underpayment Assessment (LnX2) have significant influence on revenue of Income Tax Article 25 (LnY) both simultaneously and partially. Type of research that is used is explanatory research. The result of F-Test shows that LnX1 and LnX2 have significant influence on LnY simultaneously. Meanwhile, t-Test results negative insignificant influence for LnX1 toward LnY and positive significant result for LnX2 on LnY. Keywords: tax verification, tax audit, Notice of Tax Collection, Notice of Tax Underpayment Assessment, tax revenue
Co-Authors