Image of Analisis penerimaan pajak pertambahan nilai sebelum dan setelah diberlakukannya keputusan Direktur Jenderal Pajak Nomor 160/PJ/2001 tanggal 19 Februari 2001 diajukan oleh Denny Sofyan Munawar

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Analisis penerimaan pajak pertambahan nilai sebelum dan setelah diberlakukannya keputusan Direktur Jenderal Pajak Nomor 160/PJ/2001 tanggal 19 Februari 2001 diajukan oleh Denny Sofyan Munawar

Tax Refund mechanism in value added tax has changes since 2001 the tax payer can apply for a tax refund in value added tax at the end of the month as previously can only be done at the end of the year. Furthermore Kep Dirjen Kep-523/PJ./2000 dated 6 December 2000 applied since 1 January 2001 where the tax payer can only refund their value added tax 7% only from their export or sales to withholding tax organization at each period is change by Kep-160/PJ/2001 dated 19 February 2001 as it is being regulated by Kep-28/PJ/1996 dated 17 April 1996. Because of that changes in the calculation and the ways of value added tax refund will have an effect on our Value Added Tax income. This thesis is going to analyze whether there are differences in our value added tax income before and after Kep - 160/PJ/2001 dated 19 February 2001 is being applied. The research method that is used in this research is the average of two type differences using the t-test. The test of the differences in two population is used to measure whether there are differences in nominal averages from the two population. Population is used Value Added Tax income, but sampling take income list month February 1999 until December 2000 as first sample and list month January 2001 until November 2002 second sampling. From Hypothesis test the result are -7,40 differences, with absolute number from the calculation t is 7,40 with significance point 0,000 and comparing with the t-table ?= 0,05 and df = 44 is 2,015. So can be known that the t calculation is bigger than the t-table. So it can be concluded there are differences between Value Added Tax Income after tax refund in February 1999 until December 2000 with January 2001 until November 2002. The differences in income averages Rp 1.858.299,- million. The negative sign in t-calculation (-7,40) showed the groups of data at the beginning ( period February 1999 ?December 2000) is smaller than the groups of data (period January 2001 ? November 2002), so it can be concluded that after Kep Dirjen 160/PJ/2001 is applied Value Added Tax after tax refund income increased.Ada tabel.

Ketersediaan

Call NumberLocationAvailable
T 101/04PSB lt.2 - Karya Akhir1
Penerbit Jakarta Magister Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Taxation
Value added tax
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik viii, 65 p. diagr. 28 cm & lamp.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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