PENGARUH EKSTENSIFIKASI WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI

Elizabeth, Tri (2014) PENGARUH EKSTENSIFIKASI WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI. S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Penelitian ini bertujuan untuk
mendeskripsikan ekstensifikasi wajib pajak dan
penerimaan Pajak Penghasilan Orang Pribadi, serta menguji pengaruh ekstensifikasi
wajib pajak terhadap penerimaan Pajak Penghasilan Orang Pribadi di Kantor Pelayanan
Pajak Pratama Bandung Karees. Desain peneli
tian yang digunakan adalah desain
penelitian deskriptif
-
kuantitatif. Penelitian ini menggunakan data sekunder, yaitu berupa
data wajib pajak baru dan data penerimaan Pajak Penghasilan Orang Pribadi yang
diperoleh dari Kantor Pelayanan Pajak Pratama Bandung
Karees,
metode analisis data
yang digunakan ialah analisis
Korelasi Pearson
, dan pengujian hipotesis dilakukan
dengan menggunakan uji
-
t.
Hasil penelitian menunjukkan bahwa kegiatan ekstensifikasi yang dilaksanakan
oleh Kantor Pelayanan Pajak Pratama Bandu
ng Karees berpengaruh sebesar 66,58%
terhadap penerimaan Pajak Penghasilan Orang Pribadi. Sedangkan sisanya sebesar
33,42% dipengaruhi oleh faktor
-
faktor lain yang tidak dijelaskan dalam penelitian ini.
This present research aimed to describe the extensification of tax payers and the revenue of individual income tax, also to test the effect of extensification of tax payers to the revenue of individual income tax in Kantor Pelayanan Pajak Pratama Bandung Karees. This research was designed as a descriptive-quantitative study. Secondary data was used in the form of new tax payers data and the revenue of individual income tax data obtained from Kantor Pelayanan Pajak Pratama Bandung Karees. Pearson Correlation analysis was used as the data analysis method, and the hypothesis was tested using t-test.
The results showed that the extensification conducted by Kantor Pelayanan Pajak Pratama Bandung Karees had effects in the amount of 66,58% to the revenue of individual tax income. Furthermore, the rest 33,42% was affected by other factors not discussed in this research.

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Item Type:	Thesis (S1)
Additional Information:	No. Panggil: S PEA ET p-2014; Pembimbing: I. Arvian Triantoro
Uncontrolled Keywords:	tax payers extensification, individual income tax revenue
Subjects:	L Education > L Education (General)
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User:	Staf Koordinator 2
Date Deposited:	15 May 2015 07:38
Last Modified:	15 May 2015 07:38
URI:	http://repository.upi.edu/id/eprint/14478

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