Fany Amelia, - (2018) PENGARUH PELAKSANAAN TAX AMNESTY TERHADAP PENERIMAAN PAJAK DI INDONESIA : Studi Terhadap Kantor Wilayah Direktorat Jendral Pajak di Indonesia. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh pelaksanaan Tax Amnesty terhadap penerimaan pajak di Indonesia. Metode yang digunakan dalam penelitian ini merupakan explanations reserch. Teknik analisi data yang digunakan dalam penelitian ini adalah analisis desktiptif kuantitatif dengan pengujian hiptesis komparatif. Hasil uji wilcoxon terdapat Negative Rank atau selisih antara variabel sebelum dan sesudah tax amnesty, dimana terdapat 2 observasi pada variabel sesudah yang kurang dari observasi pada variabel sebelum. Dan rata – rata peningkatan rankingnya adalah 25,50 dengan jumlah ranking negatif sebanyak 51,00 setelah pelaksanaan tax amnesty. Hasil dari Positive Rank atau selisih variabel sebelum dan sesudah tax amnesty, dimana terdapat 32 pada varabel yang sesudah yang lebih dari observasi dengan rata – rata rankingnya 17,00 dan jumlah ranking positif sebanyak 544,00 setelah pelaksanaan tax amnesty. Ties menunjukan bahwa jumlah yang tidak ada perbadaan antara variabel sebelum dan sesudah adalah 0. Atau tidak ada kantor wilayah yang tidak mengalami perubahan pada penerimaan pajaknya. diketahui Asymp.Sig (2-tailed) bernilai 0,000. Karena nilai 0,000 < α = 0,05, maka dapat disimpulkan bahwa hipotesis (H1) diterima. Artinya ada perbedaan pada penerimaan pajak sebelum dan setelah pelaksanaan Tax Amnesty. Sehingga dapat disimpulkan pula bahwa ada pengaruh pelaksanaan Tax Amnesty terhadap penerimaan pajak di Indonesia. ;---This study aims to analyze the effect of Tax Amnesty implementation on tax revenue in Indonesia. The method used in this research is research explanations. The data analysis technique used in this study is quantitative descriptive analysis with comparative hypothesis testing. The results of Wilcoxon test contained Negative Rank or the difference between the variables before and after tax amnesty, where there were 2 observations on the after variables which were less than the observations on the variables before. And the average ranking increase is 25.50 with a negative ranking of 51.00 after the implementation of tax amnesty. The results of the Positive Rank or the difference in the variables before and after tax amnesty, where there are 32 in the variables that are after more than observations with an average ranking of 17.00 and a number of positive ranks of 544.00 after the implementation of tax amnesty. Ties show that the amount that is not available between the variables before and after is 0. Or there are no regional offices that have not changed their tax revenues. Asymp. Sig (2-tailed) is valued at 0,000. Because the value of 0.000 <α = 0.05, it can be concluded that the hypothesis (H1) is accepted. This means that there are differences in tax revenues before and after the implementation of Tax Amnesty. So it can be concluded that there is an effect of Tax Amnesty implementation on tax revenue in Indonesia.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | No. Panggil : S PEA FAN p-2018; Pembimbing : I. Hanifa Zulhaimi; NIM. : 1400481. |
| Uncontrolled Keywords: | Penerimaan Pajak, Tax Amnesty, Tax Amnesty, Tax Revenue. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Isma Anggini Saktiani |
| Date Deposited: | 30 Jan 2020 06:20 |
| Last Modified: | 30 Jan 2020 06:20 |
| URI: | http://repository.upi.edu/id/eprint/45672 |
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