Date: 09-08-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PERBEDAAN PENERIMAAN PAJAK DAN JUMLAH WAJIB PAJAK ORANG PRIBADI SEBELUM DAN SESUDAH SENSUS PAJAK NASIONAL TAHUN 2011 DI WILAYAH DJP JATIM III

Detail
Author PUTRI SOPHIA AGUSTHIA A.2009.1.31294
Category Akuntansi dan Bisnis Syariah

Abstract

National tax census is an activity of data collection to increase tax base by visiting tax subjects throughout Indonesia regions. This census is conducted by Tax General Directorate. In essence, National Tax Census is the enforcement of the justice in tax field where the entire tax subjects must fulfill their tax duty based on the prevailed regulation. The objective of research is to understand whether there is different between the tax revenue and the number of personal taxpayer before and after National Tax Census in 2011 at DJP JATIM III. The population of research is whole KPPs registered at DJP JATIM III. The sample of research is 14 KPPs registered at DJP JATIM III. Sampling method is Total Sampling. To ensure whether there is the difference between the tax revenue and the number of personal taxpayer before and after national tax census in 2011 at DJP JATIM III region, the difference is analyzed with the differential test against two paired-samples (paired sample t-test) supported by SPSS Program Version 19.0. Result of research indicates that the personal tax revenue at significance rate of 5 % shows no significant difference between personal tax revenues before and after national tax census in 2011 at DJP JATIM III. The result of T-count in Ho revenue region is | t- count | ? t-table or sig > ?, or in number, it is | 1.130 | ? 2.160 or 0.279 > 5 %. Meanwhile, the number of personal taxpayer at significance rate of 5 % shows a difference of the number of personal taxpayer before and after national tax census in 2011 at DJP JATIM III. It is shown by result of T-count in Ha revenue region, which is | t- count | > t-table or sig 2.160 or 0.000 < 5 %.