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ANALISIS PENGARUH EKSTENSIFIKASI DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG

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This research aims to determine whether the extensification and tax audit have a significant effect to the value added tax revenue in the Tax Service Office Pratama Palembang. The indicators are the addition of a taxable business, the amount of an assessment is issued and the revenue of value-added tax. This research uses secondary data obtained from the Tax Service Office Pratama Palembang from 2007 to 2011 which Statistical tests statistical tests are descriptive statistic dan Spearman Correlation Rank Test. The result indicates that extensification have not a significant effect on the value added tax revenue in Tax Service Office Pratama Palembang (p = 0.491), so the hypothesis Hoi hypothesis, that no significant relationship betvveen extensification to the value added tax revenue, accepted and hypothesis Hi, that significant relationship between extensification the value added tax revenue, declined. And the tax audit found a significant correlation with the value added tax revenue (p = 0.007) in Tax Service Office Pratama Palembang, so H02 hypothesis, that no significant relationship between the examination with the value added tax revenue, rejected and the hypothesis H2, there is a significant relationship between tax audit with the value added tax revenue, acceptable.

Availability
Inventory Code Barcode Call Number Location Status
1307000415T56694T566942012Central Library (REFERENCES)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T566942012
Publisher
Inderalaya : Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
ix, 83 hlm.; 28 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
336.240 7
Content Type
Text
Media Type
unmediated
Carrier Type
unspecified
Edition
-
Subject(s)
Pajak dan perpajakan
Jurusan Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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