PENGARUH PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA DEPOK)

SOFIAN, SOFIAN (2011) PENGARUH PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA DEPOK). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

This study aims to obtain empirical evidence of whether the Tax Investigation and Tax Addiction effects on the Tax Acceptance (Income Tax and Value Added Tax (VAT). This research includes studies of causality with quantitative research methods. Data research were processed of the Tax Administration System in the Pratama Depok Tax Office for 36 months (January 2008 to December 2010). In hypothesis testing the influence of Tax Investigation and Tax Addiction of Income Tax and VAT using multiple linear regression analysis, F-test and t-test, and analysis of determination coefficient (R2). From linear regression analysis shows that Tax Investigation and Tax Addiction positive influential towards Income Tax and VAT acceptance. and partially or individual that Tax Investigation and Tax Addiction each influential significant towards Income Tax and VAT acceptance. Similarly, together (simultaneously) Tax Investigation and Tax Addiction significant effect on Income Tax and VAT Acceptance, with an indication of the influence of the contribution of Tax Investigation and Tax Addiction for Income Tax Acceptance as big as 54,2% and VAT Acceptance as big as 72.4%. Keyword: Tax Acceptance, Income Tax, Value Added Tax, Tax Investigation, Tax Addiction Pemeriksaan Pajak dan Penagihan Pajak berpengaruh terhadap Penerimaan Pajak Penghasilan (PPh) dan Pajak Pertambahan Nilai (PPN). Jenis penelitian ini termasuk penelitian kausalitas dengan metode penelitian kuantitatif. Data penelitian yang diolah berasal dari sistem administrasi perpajakan pada Kantor Pelayanan Pajak Pratama Depok selama 36 bulan (Januari 2008 s.d. Desember 2010). Dalam pengujian hipotesis pengaruh Pemeriksaan Pajak dan Penagihan Pajak terhadap Penerimaan PPh dan PPN menggunakan analisa regresi linier berganda, uji F dan uji t, serta analisa koefisien determinasi (R2). Dari analisis regresi linier menunjukkan bahwa Pemeriksaan Pajak dan Penagihan Pajak berpengaruh positif terhadap Penerimaan PPh dan PPN. Dan secara parsial atau individual bahwa Pemeriksaan Pajak dan Penagihan Pajak masing-masing berpengaruh signifikan terhadap Penerimaan PPh dan PPN. Demikian pula secara bersama-sama (simultan) Pemeriksaan Pajak dan Penagihan Pajak berpengaruh signifikan terhadap Penerimaan PPh dan PPN, dengan indikasi sumbangan pengaruh Pemeriksaan Pajak dan Penagihan Pajak terhadap Penerimaan PPh sebesar 54,2% dan terhadap Penerimaan PPN sebesar 72,4%. Kata Kunci : Penerimaan Pajak, Pajak Penghasilan, Pajak Pertambahan Nilai, Pemeriksaan Pajak, Penagihan Pajak.

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