Artikel Jurnal :: Kembali

Artikel Jurnal :: Kembali

Pengaruh implementasi kebijakan undang-undang no 11 tahun 2016 tentang pengampunan pajak terhadap efektifitas penerimaan pajak di kantor pelayanan pajak pratama rantauprapat / Monang Sitorus

Sitorus, Monang; (Universitas HKBP Nonmensen, 2017)

 Abstrak

The aims of this study is to find out, reveal and analyze the influence of policy implication of Law Noll Year 2016 on Tax Amendment to the effectiveness of tax revenue in the Tax Office Primary Rantauprapat. The approach used is quantitative with data collection techniques through questionnaires and by census. Theory of policy implementation applied is theory of policy implementation according to Charles O. Jones (1994) consisting of organizational dimension, interpretation and aplication. The results showed that there was influence of XI (organization) to the effectiveness of tax revenue forgiveness of 0.178 with the category "low" and the value of t arithmetic of2.053 and t table 1667 while the significance level under 0.05 or 0.044 means there is a positive and significan influence of the organization on the effectiveness of tax revenue forgiveness. The effect ofX2 (inerpretation) on the effectiveness of tax revenue forgiveness amounted to 0.175 with the category "low" and the value of t arithmetic of 2.016 and t table 1667 while the significance level under 0.05 or 0.048 means there is positive and significant effect on the effectiveness of tax revenues. The effect of X3 (application) on the effectiveness of tax revenue forgiveness of 0.647 with the category "medium" and the value of t count of 7.504 and t table 1.667 while the significance level below 0.05 or 0,000 means there is a positive effect on the effectiveness of the application and the effectiveness of tax revenue for giveness.


The result of determining calculation showed the effect of XI, X2 and X3 on the effectiveness of acceptance of tax forgiveness of 48.1%. And the remaining 51.9% influenced by other factors that are not detected. Furthermore, if the joint influence test is XI, X2, and X3 on the effectiveness of tax revenue forgiveness then the value of F arithmetic 21.598 and F table 2.50 while the significance level below 0.05 ie 0.000 means there is a positive and significan influence simultaneously XI, X2, And X3 against the effectiveness of tax revenue forgivenes.

 Metadata

Jenis Koleksi : Artikel Jurnal
No. Panggil : 050 VISI 25:2 (2017)
Entri utama-Nama orang :
Subjek :
Penerbitan : [Place of publication not identified]: Universitas HKBP Nonmensen, 2017
Sumber Pengatalogan : LibUI ind rda
ISSN : 08530203
Majalah/Jurnal : VISI
Volume : Vol. 25, No. 2 Juni 2017: Hal. 3173-3193
Tipe Konten : text
Tipe Media : unmediated
Tipe Carrier : volume
Akses Elektronik :
Institusi Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 4, R. Koleksi Jurnal
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No. Panggil No. Barkod Ketersediaan
050 VISI 25:2 (2017) TERSEDIA
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