Gahara, As Shaumi and Sukmasari, Dewi (2016) Pengaruh Self Assessement System dan Penerbitan Surat Tagihan Pajak Terhadap Penerimaan Pajak Pertambahan Nilai (Studi Pada KPP Pratama di Kota Bandar Lampung). Jurnal Akuntansi dan Keuangan, 21 (1). pp. 17-28. ISSN 1410-1831


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ABSTRACT This study aims to look at the effect of Taxable Entrepreneur (PKP) is registered, the Tax Payment (SSP) VAT paid-up, collection letter Paja (VAT STP) STP-effectiveness ratios published and VAT on VAT receipts. This study uses secondary data obtained from STO in Bandarlampung for the period 2012 - 2015. The method used in this research is multiple regression. The results of this study are listed and SSP VAT PKP significant positive effect on VAT revenue, while STP VAT and do not affect the effectiveness ratio of VAT revenue. This study succeeded in explaining the dependent variable as much as 89% of funds of 11% influenced by factors not examined. Keyword: PKP, STP, SPP, and PPN.

Item Type: Article
Subjects: A General Works > AI Indexes (General)
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: Mrs Dewi Sukmasari
Date Deposited: 12 Jun 2017 04:35
Last Modified: 12 Jun 2017 04:35

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