PENGARUH JUMLAH PERCEPATAN RESTITUSI PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi pada Kantor Pelayanan Pajak Pratama Malang Utara)
The Accelerated of Value Added Tax Restitution is Indonesian government’s policy to a preliminary refund of value added tax overpayment. The simplification or the acceleration of the provision of restitution is done without strict examination and long process, but by simple research. Accelerated r...
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2021-01-01
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| Series: | Profit: Jurnal Administrasi Bisnis |
| Subjects: | |
| Online Access: | https://profit.ub.ac.id/index.php/profit/article/view/1011 |
| _version_ | 1797997998329823232 |
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| author | Astri Warih Anjarwi Linda Kharisma |
| author_facet | Astri Warih Anjarwi Linda Kharisma |
| author_sort | Astri Warih Anjarwi |
| collection | DOAJ |
| description | The Accelerated of Value Added Tax Restitution is Indonesian government’s policy to a preliminary refund of value added tax overpayment. The simplification or the acceleration of the provision of restitution is done without strict examination and long process, but by simple research. Accelerated restitution policy is given to the Taxpayer who fulfills certain requirements (certain amount of restitution as mentioned above), certain criteria (Taxpayers who comply) and they are low risk Taxable Entrepreneurs that determined by the Minister of Finance. The Acceleration of Value Added Tax restitution is expected to reduce the cost compliance because the provision of restitution is done without examination and it is hoped that this policy could increase cash flow and liquidity of the economy. The research’s purpose is determine to impact the number of acceleration of value added tax restitution to the acceptance of value added tax. The type of research is explanatory research with a quantitative approach. The research’s data is secondary data that obtaine from the Pratama Tax Office Malang Utara. The research’s data is time series data during the periode of April 2018 – November 2019. The data analysis technique on the research is a simple regresi linier analysis. The results of this research is variable number of acceleration restitution on value added tax impact and significant for the revenue value added tax in the Pratama Tax Office Malang Utara. The value of R Square earned is 0.374 which means that the number of accelerated restitution of value added tax has an impact on the variable revenue of value added tax is 37.4%. |
| first_indexed | 2024-04-11T10:40:14Z |
| format | Article |
| id | doaj.art-aa67143dd5d1498199e77c3e70a0b544 |
| institution | Directory Open Access Journal |
| issn | 2338-4654 1978-743X |
| language | English |
| last_indexed | 2024-04-11T10:40:14Z |
| publishDate | 2021-01-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | Profit: Jurnal Administrasi Bisnis |
| spelling | doaj.art-aa67143dd5d1498199e77c3e70a0b5442022-12-22T04:29:11ZengUniversity of BrawijayaProfit: Jurnal Administrasi Bisnis2338-46541978-743X2021-01-01151120129https://doi.org/10.21776/ub.profit.2021.015.01.13PENGARUH JUMLAH PERCEPATAN RESTITUSI PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi pada Kantor Pelayanan Pajak Pratama Malang Utara)Astri Warih Anjarwi0Linda Kharisma1Faculty of Administrative Science Brawijaya UniversityFaculty of Administrative Science Brawijaya UniversityThe Accelerated of Value Added Tax Restitution is Indonesian government’s policy to a preliminary refund of value added tax overpayment. The simplification or the acceleration of the provision of restitution is done without strict examination and long process, but by simple research. Accelerated restitution policy is given to the Taxpayer who fulfills certain requirements (certain amount of restitution as mentioned above), certain criteria (Taxpayers who comply) and they are low risk Taxable Entrepreneurs that determined by the Minister of Finance. The Acceleration of Value Added Tax restitution is expected to reduce the cost compliance because the provision of restitution is done without examination and it is hoped that this policy could increase cash flow and liquidity of the economy. The research’s purpose is determine to impact the number of acceleration of value added tax restitution to the acceptance of value added tax. The type of research is explanatory research with a quantitative approach. The research’s data is secondary data that obtaine from the Pratama Tax Office Malang Utara. The research’s data is time series data during the periode of April 2018 – November 2019. The data analysis technique on the research is a simple regresi linier analysis. The results of this research is variable number of acceleration restitution on value added tax impact and significant for the revenue value added tax in the Pratama Tax Office Malang Utara. The value of R Square earned is 0.374 which means that the number of accelerated restitution of value added tax has an impact on the variable revenue of value added tax is 37.4%.https://profit.ub.ac.id/index.php/profit/article/view/1011number of acceleration restitution on value added tax and revenue of value added tax |
| spellingShingle | Astri Warih Anjarwi Linda Kharisma PENGARUH JUMLAH PERCEPATAN RESTITUSI PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi pada Kantor Pelayanan Pajak Pratama Malang Utara) Profit: Jurnal Administrasi Bisnis number of acceleration restitution on value added tax and revenue of value added tax |
| title | PENGARUH JUMLAH PERCEPATAN RESTITUSI PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi pada Kantor Pelayanan Pajak Pratama Malang Utara) |
| title_full | PENGARUH JUMLAH PERCEPATAN RESTITUSI PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi pada Kantor Pelayanan Pajak Pratama Malang Utara) |
| title_fullStr | PENGARUH JUMLAH PERCEPATAN RESTITUSI PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi pada Kantor Pelayanan Pajak Pratama Malang Utara) |
| title_full_unstemmed | PENGARUH JUMLAH PERCEPATAN RESTITUSI PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi pada Kantor Pelayanan Pajak Pratama Malang Utara) |
| title_short | PENGARUH JUMLAH PERCEPATAN RESTITUSI PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi pada Kantor Pelayanan Pajak Pratama Malang Utara) |
| title_sort | pengaruh jumlah percepatan restitusi pajak pertambahan nilai terhadap penerimaan pajak pertambahan nilai studi pada kantor pelayanan pajak pratama malang utara |
| topic | number of acceleration restitution on value added tax and revenue of value added tax |
| url | https://profit.ub.ac.id/index.php/profit/article/view/1011 |
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