Tosirin, Tosirin (2009) PENGARUH TAKE HOME PAY PEGAWAI, INFLASI, DAN PERTUMBUHAN JUMLAH WAJIB PAJAK TERHADAP PENERIMAAN PAJAK (STUDI KASUS PADA KPP PMA TIGA). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
The purpose of this research is to identify the effect of employee’s take home pay, economic inflation, and growth of taxpayers number as independent variable towards to tax revenue as dependent variable, by observing payroll data of KPP PMA Tiga, inflation data taken from Central Bank, growth of taxpayers number data taken from KPP PMA Tiga, and quarterly tax revenue of KPP PMA Tiga during January 2003 until Juni 2008. The measurement of variable comprise of: 1) employee’s take home pay include the basic salary and employment benefits; 2) inflation means monthly inflation; 3) growth of taxpayers number is the variance of taxpayers number between period t and period t-1; 4) tax revenues include the income tax, value added tax, and others. Data analysis is done using multiple regression analysis. The Results of analysis showed that the three independent variables jointly influence tax revenues significantly by the coefficient of determination is 41.7%. Meanwhile individually, the variables that have significant influence is take home pay and growth of taxpayers number. Variable employee’s take home pay has a positive influence, while growth in the number of taxpayers have a negative influence. Variable inflation has no influence on tax revenues.
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CDT-551-09-124 |
| Call Number: | TM/10/054 |
| NIM/NIDN Creators: | 5510412063 |
| Uncontrolled Keywords: | PAJAK, mku, manajemen keuangan |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum |
| Divisions: | Pascasarjana > Magister Manajemen |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 10 Feb 2010 11:40 |
| Last Modified: | 14 Jul 2022 03:51 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/38151 |
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