Herpiansyah (2009) Pelaksanaan Ekstensifikasi Wajib Pajak Sebagai Upaya Peningkatan Penerimaan Pajak Penghasilan Orang Pribadi (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Batu). Sarjana thesis, Universitas Brawijaya.
Abstract
Kegiatan ekstensifikasi Wajib Pajak merupakan salah satu cara yang dilakukan oleh Direktorat Jenderal Pajak dalam meningkatkan penerimaan pajak. Ekstensifikasi Wajib Pajak adalah kegiatan yang berkaitan dengan penambahan jumlah Wajib Pajak terdaftar dan perluasan objek pajak dalam administrasi Direktorat Jenderal Pajak. Kegiatan ektensifikasi Wajib Pajak dilakukan melalui dua cara, yaitu kegiatan ekstensifikasi Wajib Pajak melalui Pemberi Kerja dan ekstensifikasi Wajib Pajak melalui Penyisiran. Tujuan dari penelitian ini adalah Untuk mengetahui besarnya kontribusi yang diberikan oleh pelaksanaan kegiatan ekstensifikasi Wajib Pajak terhadap penerimaan Pajak Penghasilan Orang Pribadi. Jenis penelitian ini adalah penelitian ekplanatory atau penjelasan. Penelitian ini menggunakan data sekunder, yaitu data yang diperoleh dari Kantor Pelayanan Pajak. Metode analisa data pada penelitian ini menggunakan analisa regresi linier berganda untuk menjelaskan pengaruh dari variabel-variabel bebas terhadap variabel terikatnya. Hasil dari penelitian ini menunjukkan bahwa kegiatan ekstensifikasi Wajib Pajak melalui Pemberi Kerja dan Penyisiran mempunyai pengaruh yang signifikan terhadap penerimaan Pajak Penghasilan Orang Pribadi.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2009/445/050902687 |
| Subjects: | 300 Social sciences > 330 Economics |
| Divisions: | Fakultas Ekonomi dan Bisnis > Ilmu Ekonomi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 04 Sep 2009 11:07 |
| Last Modified: | 22 Oct 2021 09:22 |
| URI: | http://repository.ub.ac.id/id/eprint/104329 |
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