Yunita, Jocom (2015) Analisis perbedaan persepsi pengusaha kena pajak akan tingkat kemudahan pelaporan spt masa ppn sebelum dan sesudah penerapan per-16/pj/2014 pada KPP Madya Surabaya. Bachelor thesis, Universitas Pelita Harapan Surabaya.
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Abstract
Pajak memberikan kontribusi yang terbesar pada penerimaan negara tahun
2014. Jenis pajak yang berkontribusi besar terhadap penerimaan negara yaitu
Pajak Penghasilan (PPh) dan Pajak Pertambahan Nilai (PPN). Direktorat Jenderal
Pajak (DJP) perlu memaksimalkan penerimaan pajak dengan cara intensifikasi
dan ekstensifikasi. Dalam situs DJP tertulis bahwa fenomena yang marak terjadi
di Indonesia adalah banyaknya penyalahgunaan faktur pajak. Situs DJP juga
menyebutkan bahwa DJP membuat inovasi untuk membenahi administrasi PPN
dan berupaya untuk meminimalisir beredarnya faktur pajak fiktif. Inovasi yang
dibuat oleh DJP adalah diluncurkannya aplikasi faktur pajak elektronik yang
disebut juga e-Faktur. e-Faktur merupakan aplikasi yang terintegrasi dengan eSPT sehingga dapat digunakan untuk pembuatan dan penerbitkan faktur pajak
hingga pelaporan SPT Masa PPN. Fenomena pelaporan SPT Masa PPN
menggunakan aplikasi e-Faktur merupakan hal yang menarik untuk diteliti karena
setiap Pengusaha Kena Pajak (PKP) mempunyai persepsi yang berbeda terhadap
tingkat kemudahannya namun tetap harus menggunakan aplikasi ini.
Tujuan dari penelitian ini adalah untuk menguji dan menganalisis apakah
terdapat perbedaan persepsi PKP akan tingkat kemudahan pelaporan SPT Masa
PPN sebelum dan sesudah penerapan PER-16/PJ/2014. Objek penelitian pada
penelitian ini yaitu PKP yang dikukuhkan di KPP Madya Surabaya yang sudah
menggunakan e-Faktur. Metode yang digunakan dalam pemilihan sampel adalah
non-purposive sampling dengan jumlah responden sebanyak 100 orang PKP.
Analisis perbedaan dua variabel yang berhubungan dapat diketahui dengan
menggunakan uji dua sampel berpasangan (paired T-test). Hasil penelitian ini
menunjukkan bahwa terdapat perbedaan yang signifikan persepsi PKP akan
tingkat kemudahan pelaporan SPT Masa PPN antara sebelum dan sesudah
penerapan PER-16/PJ/2014 di Surabaya / In 2014, tax contributes the best towards the country’s admission. The
type of tax that contributes a lot is income tax and Value Added Tax (VAT).
However, Direktorat Jenderal Pajak (DJP) still need to maximize the tax
admission through intensification and extension. It is written in DJP’s website that
it is common in Indonesia that people are misusing the tax invoice, as well as
quoting that DJP will innovate to fix the VAT administration and trying to
minimize the spread of fake tax invoices. The innovation made by DJP was the
launching of an application to issue e-Tax invoice. It is an integrated application
with e-SPT that can be used entirely to make and issue a e-tax invoice, up to the
monthly reporting period. The monthly VAT report using the application e-Tax
invoice is an interesting thing to be inspected because every Pengusaha Kena
Pajak (PKP) has a different perception towards the convenience, yet they still
have to use this application.
The aim of this research is to examine and analyze whether there are any
dispute of perception of PKP towards the convenience or easiness of reporting
SPT Masa PPN before and after the application of PER-16/PJ/2014. Research
object of this research is PKP that are confirmed in KPP Madya Surabaya, who
are using e-tax invoice. In order to determine the sample, this research is using
non-purposive sampling with a total of 100 PKP respondents.
The study of the two variables those are associated can be recognized
through paired T-test. The result shows that there is a significant difference of
PKP’s perception towards the VAT SPT Masa reporting convenience or easiness
between before and after the application of PER-16/PJ/2014 in Surabaya
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Yunita, Jocom NIM01220120003 UNSPECIFIED UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Chrisdianto, Chrisdianto UNSPECIFIED UNSPECIFIED Thesis advisor Upa, Vierly Ananta UNSPECIFIED UNSPECIFIED |
Uncontrolled Keywords: | persepsi kemudahan; pelaporan SPT Masa PPN; penerapan PER-16/PJ/2014; easiness perception; VAT SPT Masa reporting; application of PER-16/PJ/2014 |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
Depositing User: | Rafael Rudy |
Date Deposited: | 07 Jun 2022 08:15 |
Last Modified: | 07 Jun 2022 08:15 |
URI: | http://repository.uph.edu/id/eprint/47736 |