PENERIMAAN PAJAK PERTAMBAHAN NILAI DIDETERMINASI OLEH JUMLAH PENGUSAHA KENA PAJAK DAN PENAGIHAN PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Majalaya Tahun 2010-2014)

Jayanthi Oktavia Ritonga

Abstract



The phenomenon that occurs in this study for the years 2011-2014 there was an increase
in the Number of taxable Employers KPP Pratama Majalaya but development value added tax
receipts that is produced is decreased. The next phenomenon that occurs in 2011-2012 where
an increase in tax collection.
The purpose of this study was to determine how much influence the Number of taxable
Employers on development value added tax receipts, and tax collection on development value
added tax receipts. This study in Kantor Pelayanan Pajak (KPP) Pratama Majalaya 2010-2014.
The method used is linear regression, Researchers also tested whether there are
deviations from the assumption of normality test, autocorrelation, multicollinearity, and
heteroscedasticity.The results showed that there is a effect partially between the number of
taxable Employers on the value added tax receipts. And there is a effect between on tax collection
with forced letter on the value added tax receipts.


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