Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum
Vol 4, No 1 (2020): April 2020

Faktor Determinan Penerimaan Pajak Pertambahan Nilai (PPN) pada KPP Pratama Medan Kota

Muhammad Irsan (Unknown)
Lufriansyah Lufriansyah (Unknown)



Article Info

Publish Date
01 Apr 2020

Abstract

This study aims to determine the effect of the Selft Assessment System, Tax Examination, and Tax Collection Against Value Added Tax Receipts at Medan Kota KPP. This research approach uses an associative research approach. The data collection method is done by documentation of data sourced from the Medan City KPP report. Based on sample collection conducted by using the time series data deflection index calculation, the number of research samples was obtained as many as 36 months of research samples during the 2016-2018 period. Data analysis techniques in this research are descriptive statistics, classic assumption tests which include normality test, multicollinearity test, and heteroskedacity test, multiple linear regression analysis, hypothesis testing which includes t test, f test and coefficient of determination. The results showed that the self assessment system, tax audits, and tax collection have no effect on value added tax (VAT) receipts at KPP Pratama Medan City in 2016-2018.

Copyrights © 2020






Journal Info

Abbrev

humaniora

Publisher

Subject

Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Focusing on culture, economy, and law because it is seen from the perspective of Indonesia, especially in Aceh. The humanities journal provides a platform for case studies and analysis, publishing articles that are useful for people and advancing humanities studies. Issues are published two times ...