Penulis / NIM
NUR FADILAH ARSYAD / 921415047
Program Studi
S1 - AKUNTANSI
Pembimbing 1 / NIDN
Dr. RIO MONOARFA, SE.Ak, M.Si,CA / 0008107405
Pembimbing 2 / NIDN
HARTATI TULI, SE.Ak,M.Si / 0022127202
Abstrak
ABSTRAK
Nur Fadilah Arsyad. 921415047. 2018. Pengaruh Penambahan Wajib Pajak Badan, Penyampaian SPT Masa PPh Badan, Penerbitan Surat Tagihan Pajak dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Penghasilan Badan (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Gorontalo). Skripsi. Program Studi S1 Akuntansi, Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Gorontalo, dibawah bimbingan Bapak Dr Rio Monoarfa, SE., Ak., M.Si dan Ibu Hartati Tuli, SE., Ak., M.Si
Penelitian ini bertujuan untuk mengetahui pengaruh penambahan wajib pajak badan, jumlah SPT Masa PPh badan yang dilaporkan, jumlah STP PPh badan serta SKPKB badan yang diterbitkan secara parsial dan secara simultan terhadap penerimaan pajak penghasilan badan pada KPP Pratama Gorontalo. Metode penelitian yang digunakan adalah metode penelitian kuantitatif. Jenis data yang digunakan adalah data sekunder. Sampel yang digunakan dalam penelitian ini adalah wajib badan yang terdaftar di KPP Pratama Gorontalo selama periode 2013-2017 dengan teknik pengumpulan sampel menggunakan purposive sampling.
Hasil penelitian ini menunjukkan bahwa secara parsial penambahan wajib pajak badan yang diuji berdasarkan jumlah penambahan WP badan terdaftar berpengaruh positif dan signifikan, jumlah SPT Masa PPh yang dilaporkan berpengaruh positif dan signifikan, jumlah STP PPh yang diterbitkan berpengaruh positif dan signifikan, serta pemeriksaan pajak berdasarkan penerbitan SKPKB berpengaruh positif dan signifikan terhadap penerimaan PPh badan pada KPP Pratama Gorontalo tahun 2013-2017. Sementara itu, secara simultan penambahan wajib pajak badan, jumlah SPT Masa PPh badan yang dilaporkan, jumlah STP PPh badan serta SKPKB badan yang diterbitkan bersama-sama berpengaruh positif dan signifikan terhadap penerimaan PPh badan pada KPP Pratama Gorontalo tahun 2013-2017.
Kata Kunci: Penambahan Wajib Pajak, Pajak Penghasilan Badan, Surat Tagihan Pajak, Pemeriksaan Pajak, Penerimaan Pajak Penghasilan Badan.
ABSTRACT
Nur Fadilah Arsyad. 921415047. 2018. The Effect of Addition of Corporate Taxpayer, Annual Tax Return (SPT) Submission of Corporate Income Tax Period, Issuance of Tax Collection Letter and Tax Audit on the Corporate Income Tax Revenue (A case Study at KPP (Tax and Service Office) Pratama Gorontalo). Skripsi. Bachelor's Degree Program in Accounting Department of Accounting, Faculty of Economic, State University of Gorontalo. The principal supervisor s Dr. Rio Monoarfa, SE.,Ak., M.Si andThe co-supervisor is Hartati Tuli SE., AK., M.Si
The reseach aimed to know the effect of the addition of corporate taxpayer, the reported number of SPT of corporate Income Tax Period, the issued number of STP of coporate income tax and coporate SKPKB (Undepayment Tax Assessment Letter) eitger partially and simultaneously on the corporate income tax revenue at KPP Pratama Gorontalo. It applied the quantitative method and used secondary data with monthly data unit as the data. Reasearxh samples were corporate taxpayer registered at KPP Pratama Gorontalo within 2013-2017 period, and they were selected using purposive sampling.
Finding of research showed that the addition of corporate taxpayer had a positive and significant effect on the corporate income tax revenue, the reported number of SPT of the corporate income tax period had a positive and significant effect on the corporate income tax revenue, the issued of STP of corporate income tax had a positive and significant effect on the corporate income tax revenue, and tax audit based on SKPKB issuance a positive and significant effect on the corporate income tax revenue at KPP Pratama Gorontalo for 2013-2017 period. Meanwhile, Simultaneously the addition of corporate taxpayer, the reported number of SPT, the issued number of STP of corporate income tax and SKPKB had a positive and significant effect on the revenue of corporate income tax at KPP Pratama Gorontalo for 2013-2017 period.
Keywords: Addition of Taxpayer, Corporate Income Tax, Tax Collection Letter, Tax Audit, Corporate Income Tax Revenue
Download berkas
