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Aristina, Dini (2007) PENGARUH PENAGIHAN TERHADAP TINGKAT PENERIMAAN PAJAK (Studi pada Kantor Pelayanan Pajak Malang). Other thesis, University of Muhammadiyah Malang.


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This research is empirical in Malang Tax Office with the title "The Effect of Tax Revenue Collection On The Level. " The purpose of this research is to know for certain about the effect on the level of tax revenue collection. In this research the author took the hypothesis, namely that the billing affect the level of tax revenue with a simple linear regression analysis. Benchmarks used to test the truth of the hypothesis that if the t value is bigger than t table (t count> t table). Results of research has been done, the normality test data indicates that the data had normal distribution. Judging from the coefficient of determination r square figure of 0.118 which means that billing will contribute 11.8% of the level of tax receipts, while the remaining 88.2% is a yag changes caused by other variables not included in the study. Based on the hypothesis testing results obtained t calculate equal to 1.970 and t table value 1.699. So billing influence on the level of tax revenue. Based on the conclusion, the writer can imply that the KPP should still consider the problem of tax compliance levels in order not to go through collection actions in advance to encourage taxpayers to comply, but of consciousness itself taxpayers to pay taxes on time for increased tax revenue.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics and Business > Department of Accounting (62201)
Depositing User: Zainul Afandi
Date Deposited: 05 May 2012 03:00
Last Modified: 05 May 2012 03:00

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