UI - Tesis Membership :: Kembali

UI - Tesis Membership :: Kembali

Faktor-faktor penentu kinerja perpajakan di Indonesia = The determinants of tax performance in Indonesia

Dwika Yuni; Hideaki Goto, supervisor; Makoto Kikinaka, examiner (Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015)

 Abstrak

[Penelitian ini meneliti faktor-faktor penentu kinerja perpajakan di Indonesia. Mengingat penerimaan pajak sangat penting untuk membiayai pembangunan di Indonesia, kinerja perpajakan yang baik dari setiap propinsi diperlukan dalam rangka mencapai jumlah penerimaan pajak yang diinginkan. Dengan meneliti data dari seluruh propinsi pada tahun 2009-2011 menggunakan model Fixed effect,
ditemukan bahwa pendapatan per kapita, kepadatan penduduk, PDRB sektor pertanian, sektor pertambangan, sektor industri pengolahan, sektor perdagangan, hotel, dan restoran, dan sektor jasa, serta rasio jumlah petugas pajak terhadap jumlah angkatan kerja adalah faktor-faktor penting yang mempengaruhi kinerja perpajakan, khususnya KPP Pratama yang menghimpun pajak dari wajib pajak dengan level jumlah pembayaran pajak relatif rendah dan wajib pajak baru, di Indonesia.;This study investigates the determinant of tax performances in Indonesia. Since tax revenue is very important to finance development in Indonesia, a good tax performance contributed by provinces are necessary to achieve the required amount of tax revenue. In terms of small taxpayers offices which collects taxes from small
and new taxpayers in Indonesia, by investigating data across provinces in 2009-2011 using Fixed effect model, this study finds that income per capita, population density, the share of agriculture, the share of mining, the share of manufacture, the share of trade, hotel, and restaurant, the share of services in GRDP, and the ratio of the number of tax officials to labor force are the important factors affecting tax
performance in Indonesia., This study investigates the determinant of tax performances in Indonesia. Since tax
revenue is very important to finance development in Indonesia, a good tax
performance contributed by provinces are necessary to achieve the required amount
of tax revenue. In terms of small taxpayers offices which collects taxes from small
and new taxpayers in Indonesia, by investigating data across provinces in 2009-
2011 using Fixed effect model, this study finds that income per capita, population
density, the share of agriculture, the share of mining, the share of manufacture, the
share of trade, hotel, and restaurant, the share of services in GRDP, and the ratio of
the number of tax officials to labor force are the important factors affecting tax
performance in Indonesia]

 File Digital: 1

Shelf
 T44646-Dwika Yuni.pdf :: Unduh

 Metadata

Jenis Koleksi : UI - Tesis Membership
No. Panggil : T44646
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Program Studi :
Subjek :
Penerbitan : [Place of publication not identified]: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : unmediated ; computer
Tipe Carrier : volume ; online resource
Deskripsi Fisik : viii, 44 pages : illustration ; 28 cm + appendix
Naskah Ringkas :
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
T44646 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20415193
Cover