Analisis Self Assessment System, Jumlah PKP, dan Penagihan Pajak Terhadap Penerimaan PPN

Kurnia Kurnia; Nabila  Azzahra

doi:10.33395/owner.v8i1.1864

Authors

Kurnia Telkom University, Bandung
Nabila Azzahra Telkom University, Bandung

DOI:

10.33395/owner.v8i1.1864

Keywords:

Self Assessment System, Amount of Taxable Entrepreneurs, Tax Billing, Value Added Tax (VAT) Revenue

Abstract

Value_l ₁Added_l ₁Tax_l (VAT) is one of the sources of state ₁revenue derived from taxes imposed on consumption₁ of goods and₁ services in₁ the customs area which can be taxed gradually in each production line. The non-achievement of the VAT revenue target is _|influenced ₁by several_| factors such as the self-assessment system, the ₁number of taxable entrepreneurs (PKP), and tax collection. In addition, the realization of VAT receipts was also not achieved due to the lack of optimal VAT in several KPPs, one of which occurred at KPP Pratama Cibeunying. The purpose of this study is to determine the impact of the Self-Assessment System, the number of taxable entrepreneurs (PKP), Tax Collection and Value Added Tax (VAT) Revenue both at KPP Pratama Cibeunying Bandung in 2018-2021.The sample were assessed by_l descriptive_l statistical_l analysis,_l classical assumption testing, ₁multiple_l _llinear_l regression_l analysis,_l and _1lhypothesis_l testing₁ using the help of _lIBM SPSS_{l 1} ₁Statistics_l 26_l Software._l _lThe_l results_l showed_1l that_l the_l self-assessment_l system_l (X₁), the number of Taxable Entrepreneurs (PKP) (X₂), and tax collection (X₃) simultaneously had a significant_l effect_l on_l Value_l Added_l Tax_l (VAT) revenue. Meanwhile, partially, only the self-assessment_l system_l has a significant influence with a positive direction on VAT receipts and other variables such as the number of Taxable Entrepreneurs and tax collection₁ does not have an impact on VAT receipts.

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