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PENGARUH SOSIALISASI PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN)

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ABSTRACT THE EFFECT OF TAX SOCIALIZATION ON ADMISSION OF VALUE ADDITIONTAX (VAT) Arranged by: Redoval Pocai Malau NIM: 1532150 In this study the author took the title & quot. The Effect of Tax Socialization on Admission of Value Addition Tax (VAT) at Cimahi Bandung Primary Tax Office". The purpose of this study was to find out the significant effect of tax socialization on the receipt of Value Added Tax (VAT). The variables studied were the socialization variable as the independent variable and the Value Added Tax (VAT) acceptance variable as the dependent variable. This study uses descriptive research methods with techniques of collecting data through questionnaires to 30 tax officers in the department of socialization and VAT at KPP Pratama Cimahi Bandung. To process data from companies, this research uses SPSS software statistical formula. The results showed that the Pearson's Product Moment correlation coefficient value was 0.802, which means that there was a strong relationship and a significance value of 0.00 with a confidence level of 0.05 so that Ho was rejected, which means that tax socialization had a positive and significant relationship with Tax revenue. Value Added (VAT) of 64.3%. The results of the study show that there was a positive and significant influence between the socialization of taxes on the receipt of Value Added Tax (VAT). Keywords: Tax Dissemination, Value Addition Tax (VAT).