PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK PADA PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN)

  • Ida Ayu Ivon Trisnayanti Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I Ketut Jati Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

The increase in tax revenues in Indonesia related to the application of the Self Assessment system . Application of self assessment system causing tax arrears . To overcome these problems, carried out inspection and tax collection is a series of actions in order to pay off the tax debt underwriter taxes and costs of tax collection by the tax authorities in order to increase tax revenues . The purpose of this study was to determine the effect of the application of the self -assessment system , tax audits and tax collection at the reception of Value Added Tax on KPP North Badung . The data analysis technique used is multiple linear regression . Data collection methods used were interviews and documentation . Based on the results of analysis show that the self -assessment system , tax audits and tax collection impact on PPN receipts.

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Published
2015-10-28
How to Cite
IVON TRISNAYANTI, Ida Ayu; JATI, I Ketut. PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK PADA PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN). E-Jurnal Akuntansi, [S.l.], v. 13, n. 1, p. 292-310, oct. 2015. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/13012>. Date accessed: 29 mar. 2024.
Section
Articles

Keywords

Self Assessment System , Tax Audit , Tax Billing , Value Added Tax

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