PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DENGAN RESTITUSI PPN SEBAGAI VARIABEL MODERASI (Studi Kasus pada KPP Pratama Jakarta Kelapa Gading)

MUSDAR, MUSDAR (2022) PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DENGAN RESTITUSI PPN SEBAGAI VARIABEL MODERASI (Studi Kasus pada KPP Pratama Jakarta Kelapa Gading). Tesis thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Self Assessment System, Pemeriksaan Pajak dan Penagihan Pajak terhadap Penerimaan Pajak Pertambahan Nilai. Selain itu, penelitian ini juga bertujuan untuk mengetahui apakah Self Assessment System, Pemeriksaan Pajak dan Penagihan Pajak dapat memperlemah terhadap Penerimaan Pajak Pertambahan Nilai setelah dimoderasi oleh Restitusi PPN pada KPP Pratama Jakarta Kelapa Gading. Penelitian ini adalah kuantitatif dengan pendekatan kausalitas. Metode analisis data yang digunakan adalah analisis regresi linear berganda dan moderated regression analysis dengan bantuan Eviews Software. Populasi dari penelitian ini adalah jumlah Wajib Pajak yang sudah jadi Pengusaha Kena Pajak (PKP) di Kantor Pelayanan Pajak Pratama Jakarta Kelapa Gading dari tahun 2016 sampai dengan tahun 2021. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 72 bulan. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data lansung melalui KPP Pratama Jakarta Kelapa Gading. Hasil penelitian Self Assessment System tidak berpengaruh terhadap penerimaan pajak pertambahan nilai, Pemeriksaan pajak tidak berpengaruh terhadap penerimaan Pajak pertmbahan nilai, Penagihan Pajak berpengaruh Positif terhadap penerimaan Pajak Pertambahan Nilai dan, Restitusi PPN tidak berpengaruh terhadap penerimaan pajak pertambahan nilai dan apabila Self Assessment System, Pemeriksaan Pajak dan Penagihan Pajak jika dimoderasi oleh restitusi PPN tidak memperlemah pengaruhnya terhadap Penerimaan Pajak Pertambahan Nilai. Kata Kunci: Self Assessment System, Pemerisaan Pajak, Penagihan Pajak. Restitusi PPN, dan Penerimaan Pajak Pertambahan Nilai. ABSTRACT This study aims to determine the effect of Self Assessment System, Tax Audit and Tax Collection on Value Added Tax Revenue. In addition, this study also aims to determine whether the Self Assessment System, Tax Audit and Tax Collection can weaken the Value Added Tax Revenue after being moderated by VAT Restitution at KPP Pratama Jakarta Kelapa Gading. This research is quantitative with a causal approach. The data analysis method used is multiple linear regression analysis and moderated regression analysis with the help of Eviews Software. The population of this study is the number of taxpayers who have become Taxable Entrepreneurs (PKP) at the Pratama Jakarta Kelapa Gading Tax Service Office from 2016 to 2021. The sample is determined based on the purpose sampling method, with a sample size of 72 months. The data used in this research is secondary data. Data collection techniques directly through the KPP Pratama Jakarta Kelapa Gading. The results of the Self Assessment System research have no effect on value added tax receipts, tax audits have no effect on value added tax receipts, tax collections have a positive effect on value added tax receipts and, VAT refunds have no effect on value added tax receipts and if the Self Assessment System, Audit Taxes and Tax Collection if moderated by VAT refunds do not weaken their impact on Value Added Tax Revenue.

Item Type: Thesis (Tesis)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorMais, Rimi GuslianaNIDN0315087401rimi_gusliana@stei.ac.id
Thesis advisorHusen, SharifudinNIDN0305104802sharifuddin_husen@stei.ac.id
Subjects: Akuntansi > Perpajakan
Divisions: S2 Akuntansi
Depositing User: MUSDAR
Date Deposited: 03 Oct 2022 06:49
Last Modified: 03 Oct 2022 06:49
URI: http://repository.stei.ac.id/id/eprint/8542

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