ANALISIS PENGARUH DUKUNGAN TOP MANAGEMENT DAN BUSINESS PROCESS REENGINEERING TERHADAP KINERJA SISTEM ENTERPRISE RESOURCE PLANNING PASCA IMPLEMENTASI MELALUI MODERASI PROJECT MANAGEMENT PADA TIGA PERUSAHAAN MANUFAKTUR DI PROVINSI BANTEN

DARWIS, FENNY ERLITHA (2011) ANALISIS PENGARUH DUKUNGAN TOP MANAGEMENT DAN BUSINESS PROCESS REENGINEERING TERHADAP KINERJA SISTEM ENTERPRISE RESOURCE PLANNING PASCA IMPLEMENTASI MELALUI MODERASI PROJECT MANAGEMENT PADA TIGA PERUSAHAAN MANUFAKTUR DI PROVINSI BANTEN. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

This study aims to obtain empirical evidence of whether the inflation, the growth of corporate taxpayers and corporate taxpayers compliance influential on tax revenue corporate. The research method used in this study is the descriptive and causal. Data obtained from the Information Systems Directorate General of Taxation on the Tax Services Office Pratama Depok and Central Bureau of Statistics, with the observation period of 36 months from January 2008 to December 201). Analysis of data using descriptive analysis and multiple linear regression. The analysis showed that the contribution of the effects of inflation, the growth of corporate taxpayers and corporate taxpayers compliance of tax revenue, simultaneously a significantly positive effect on tax revenue corporate. While it is partially to have a significant influence taxpayer compliance is a variable entity gain, while the inflation and growth in corporate taxpayers did not affect significantly to tax revenue corporate. Keywords: Inflation, growth of corporate taxpayers, compliance with orporate taxpayers, tax revenue corporate. Penelitian ini bertujuan untuk mendapatkan bukti empirik apakah inflasi, pertumbuhan wajib pajak badan, dan kepatuhan wajib pajak badan berpengaruh terhadap penerimaan pajak badan. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif, dan kausal. Data diperoleh dari Sistem Informasi Direktorat Jenderal Pajak pada Kantor pelayanan Pajak Pratama Depok dan Badan Pusat Statistik, dengan periode observasi 36 bulan dari Januari 2008 sampai dengan Desember 2010. Analisis data menggunakan analisis deskriptif dan regresi linier berganda. Hasil analisis menunjukkan bahwa sumbangan pengaruh inflasi, pertumbuhan wajib pajak badan dan kepatuhan wajib pajak badan terhadap penerimaan pajak badan, bersama-sama (simultan) berpengaruh positif signifikan terhadap penerimaan pajak badan. Sementara itu secara parsial adalah kepatuhan wajib pajak badan memiliki pengaruh signifikan, sedangkan inflasi dan pertumbuhan wajib pajak badan tidak mempengaruhi secara signifikan terhadap penerimaan pajak badan. Kata Kunci : Inflasi, pertumbuhan wajib pajak badan, kepatuhan wajib pajak badan, penerimaan pajak badan

Item Type: Thesis (S2)
Call Number CD: CDT-551-11-048
NIM/NIDN Creators: 55108120132
Uncontrolled Keywords: Inflasi, pertumbuhan wajib pajak badan, kepatuhan wajib pajak badan, penerimaan pajak badan, 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: MELATI CAHYA FITRIANI
Date Deposited: 26 Apr 2022 03:41
Last Modified: 13 Jul 2022 06:46
URI: http://repository.mercubuana.ac.id/id/eprint/60518

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