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PENGARUH PEMERIKSAAN PAJAK DAN TINGKAT INFLASI TERHADAP PERKEMBANGAN PIUTANG PAJAK DI KANTOR PELAYANAN PAJAK MADYA PALEMBANG

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This research aims to determine whether the tax audit and inflation level have a significant efTect either simultaneously or partially, for tax receivables development at Tax Service Office Madya Palembang. The indicators are the audit act, inflation level and development of tax receivables. This research uses secondary data obtained from Tax Office Madya Palembang per month starting frorn 2009 to 2011 which statistical tests are calculation of the classical assumption test, multiple linear regression analysis, determination coefficient and hypothesis testing. The result indicates that tax audit and inflation level simultaneously have significant influence on the development of tax receivables at Tax Office Madya Palembang, which the significant level is 0,041. Based on partial test, tax audit has the significant level 0,059, so there is no significant influence on the development of tax receivables. Moreover there is no significant influence (0,083) on the inflation level to the development of tax receivables.

Availability
Inventory Code Barcode Call Number Location Status
1207001023T28951T289512012Central Library (Referens)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T289512012
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvi, 79 hlm.: Ilus., tab.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
332.040 7
Content Type
Text
Media Type
unmediated
Carrier Type
unspecified
Edition
-
Subject(s)
Akuntansi
Perpajakan, piutang pajak
Specific Detail Info
-
Statement of Responsibility
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No other version available

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