ANALYSIS OF SPT AGENCY RECEIVED THE EFFECT OF CORPORATE INCOME TAX REVENUES ON THE TAX OFFICE IN ENVIRONMENTAL PRATAMA JAKARTA PUSAT REGIONAL OFFICE

Daya Yudha Perkasa, Sundari Sundari

Abstract


Tax is a contribution to the country by the taxpayers who pay according to the
rules? Rules by not getting a direct return performance can be addressed and the
point is to finance public offering related to the state to carry out the task of
government. The problem that the author wanted to study the influence of SPT
is accepted by the DGT body of Income Tax Revenue Agency. Factors which
became a writer in the research assessment is the realization of Revenue and
Income Tax Agency's acceptable but also a consideration writer is the target
revenue and target SPT report. The purpose of this study is the first to know the
relationship between SPT and Revenue Agency tax received, the second is the
extent to which these relationships affect both variables are Accepted SPT and
Realization Agency Penmerimaan tax. After doing research and analysis, the
authors conclude that the coefficient of two variables means that there are
positive relationships between the realization of revenue equal to the SPT Board
Accepted, more Realized Revenue rose higher the value of the SPT Board
Accepted. So that it can be concluded that there is significant influence between
the SPT Board Accepted (X) together with Revenue Realized (Y) the period
2003-2007.

 

Key Words : annual, analysis, income, tax, revenue, assessment


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