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PENGARUH PENGENDALIAN INTERN PAJAK PERTAMBAHAN NILAI (PPN) TERHADAP EFEKTIVITAS PENYETORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT. PINDAD (PERSERO)

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ABSTRACT EFFECT OF INTERNAL CONTEROL OF VALUE-ADDED TAX AGAINST THE EFFECTIVENESS OF VALUE-ADDED TAX IN PT. PINDAD (PERSERO) Written By : Ely Chandra Saragih NIM : 1032139 This research was conducted by descriptive method, which means it was to collect data in accordance with the state of reality, then processed and analyzed so as to provide a fairly clear picture of what was researched and then drawn conclusions. Data obtained using interviews, questionnaires, and documentation study. The data were obtained and analyzed using a statistical formula that a Spearman Rank Correlation Coefficient analysis, Significant Test, Hypothesis Testing, and the coefficient of determination. Depositing the effectiveness of Value-Added Tax on PT. Pindad (Persero) for the year 2015 seen from time deposits and the amount of tax paid to be compared with the actual timing and amount of depositing. And based on the law applicable it was known that depositing Value-Added Tax PT. Pindad (Persero) for a year 2015 was equally effective. Seen from the point of deposit amount and timing of Value-Added Tax Payable/Over payment contained in the month of May was also equally effective for time deposits and the amount deposited was the same and doesn’t exceed the time limit of depositing. Based on Spearman Rank analysis, it was known correlation coefficient of (rs) = 0.76, which means that the relationship between the Internal Control System of Value-Added Tax again Effectiveness depositing of Value-Added Tax is highly and positive. While based on the hypothesis test showed that > then H0 indicating a significant and positive had a relationship between the Internal Control System of Value-Added Tax Again Effectiveness depositing of ValueAdded Tax. Based on the analysis of the coefficient of determination, it is known KD = 57.76%, which shown the effectiveness of remittance of Value-Added Tax of 57.76% influenced by the Internal Control System, while the remaining 42.24% influenced by other factors outside of the study. Key Words : The Internal Control Of Value-Added Tax On The Effektiveness Of Value-Added Tax Is High.