PENGARUH SELF ASSESSMENT SYSTEM, PENERAPAN ELEKTRONIK NOMOR FAKTUR (E-NOFA) DAN E-FAKTUR TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) TAHUN 2017-2018

WULAN, MAULIDYA DESI (2021) PENGARUH SELF ASSESSMENT SYSTEM, PENERAPAN ELEKTRONIK NOMOR FAKTUR (E-NOFA) DAN E-FAKTUR TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) TAHUN 2017-2018. S1 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

This research aims to know the influence of the self assessment system, the application of electronic invoice number (e-Nofa) and e-invoice to the VAT revenue 2017-2018. The object for this research is all of taxable employers that located in Jakarta. This research was done to 100 respondents by using quantitative- descriptive approach. Thus, data analysis which is used is statistic analysis in the form of double linier regression test and using SPSS 25. The result of this research shows that either partially or simultaneously, the variable the self assessment system, electronic invoice number (e-Nofa) and e- invoice on the VAT revenue. It has been proven from the result of (f) simoultant test and the result of (t) partial shows significant point of three independent variables that supports the hipothesys. There for, the accept assumption is, there is influence between the self assessment system, the application of electronic invoice number (e-Nofa) and e-invoice to the VAT revenue 2017-2018. Keywords: VAT Revenue, The Self Assessment System, E-Nofa, E-Invoice Penelitian ini untuk mengetahui pengaruh self assessment system, penerapan elektronik nomor faktur (e-Nofa) dan e-Faktur terhadap penerimaan pajak pertambahan pilai tahun 2017-2018. Objek penelitian ini adalah seluruh pengusaha kena pajak yang berada di Jakarta. Penelitian ini dilakukan terhadap 100 responden dengan menggunakan pendekatan deskriptif kuantitatif. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linier berganda dan menggunakan SPSS 25. Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan, variabel self assessment system, elektronik nomor faktur (e-Nofa) dan e-faktur berpengaruh terhadap penerimaan pajak pertambahan nilai 2017-2018. Hal ini dibuktikan dari hasil uji simultan (uji F) dan hasil uji parsial (uji t) juga menunjukkan nilai signifikan dari tiga variabel bebas yang mendukung hipotesa. Oleh karena itu hasil uji dari penelitian ini menyatakan bahwa terdapat pengaruh secara simultan antara self assessment system, elektronik nomor faktur (e-Nofa) dan e-faktur berpengaruh terhadap penerimaan pajak pertambahan nilai 2017-2018. Kata kunci: Penerimaan PPN, Self Assessment System, e-Nofa, e-Faktur

Item Type: Thesis (S1)
NIM/NIDN Creators: 43215110462
Uncontrolled Keywords: VAT Revenue, The Self Assessment System, E-Nofa, E-Invoice, Penerimaan PPN, Self Assessment System, e-Nofa, e-Faktur
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MELATI CAHYA FITRIANI
Date Deposited: 05 Jan 2023 03:53
Last Modified: 05 Jan 2023 03:53
URI: http://repository.mercubuana.ac.id/id/eprint/73062

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