Abstract :
ABSTRAK
Tujuan Penelitian ini dilakukan untuk menguji kembali apakah terdapat pengaruh antara variabel Jumlah Pengusaha Kena Pajak, Jumlah Surat Setoran Pajak yang Diterima dan Jumlah Surat Tagihan Pajak yang Dikeluarkan, terhadap penerimaan Pajak Pertambahan Nilai baik pengujian secara parsial maupun simultan. Data diperoleh untuk penelitian penulis berasal dari KPP Pratama Jakarta Cakung Satu.
Hasil penelitian ini menunjukkan bahwa Jumlah Pengusaha Kena Pajak, Surat Setoran Pajak Yang diterima, Surat Tagihan Pajak yang Dikeluarkan berpengaruh positif terhadap Penerimaan PPN pada KPP Pratama Jakarta Cakung Satu.
Kata kunci: Pengusaha Kena Pajak, Surat Setoran Pajak diterima , Surat Tagihan Pajak dikeluarkan , Penerimaan Pajak Pertambahan Nilai.
ABSTRACT
Research Objectives This study was conducted to re-examine whether there is an influence between the variable Number of Taxable Entrepreneurs, Number of Letters Tax Payment Received and the Amount of Tax Bill issued, to the receipt of Value Added Tax both partially and simultaneously testing. The data obtained for the author's research are from the Jakarta Cakung Satu Primary Tax Office.
The results of this study indicate that the understanding of the Number of Taxable Entrepreneurs, Tax Payment Receipts, Tax Bill issued issued has a positive effect on VAT Receipts at the Jakarta Cakung Satu Primary Tax Office.
Keywords: Taxable Entrepreneur, Received Tax Payment Letter, Letter Tax Bill issued, Value Added Tax Receipts.