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ANALISIS TINGKAT PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) SEBELUM DAN SESUDAH REGISTRASI ULANG PENGUSAHA KENA PAJAK (PKP) DI KPP PRATAMA SOREANG

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ABSTRACT REVENUE ANALYSIS OF VALUE ADDED TAX (VAT) BEFORE AND AFTER RE-REGISTRATION OF TAXABLE ENTREPRENEURS IN KPP PRATAMA SOREANG Written by Veronika Harianja NIM: 1232011 This study aimed to analyze the differences in the acceptance rate of Value Added Tax (VAT) before and after the re-registration of Taxable Entrepreneur in 2009 until 2014 at the Tax Office (in indonesian called KPP) Pratama Soreang. This study was conducted using comparative analysis of two correlated samples that using the secondary data from recapitulation VAT revenue in KPP Pratama Soreang. Samples that authors determine in this study is revenue of VAT before the re-registration of Taxable Entrepreneur (years 2009-2011) and the reregistration of VAT receipts after of Taxable Entrepreneur (years 2012-2014). In data processing tools which the author uses SPSS version 16 and Microsoft Excel to search for normality test data and comparative analysis with statistical test Kolmogorov-Smirnov test and Paired samples t-test with a significance level of 5%. Results Paired-samples T-Test generates t count of tables paired sample test at = -9.039 where t table value so that the value table = 2.04523, so that 2.04523 > t = -9.039 then Ho is rejected. Ho rejected, the research that has been done, there is a difference between VAT receipts before re-registration with the VAT receipts after re-registration Taxable Entrepreneur. Keywords: Value Added Tax (VAT), Entrepreneur Taxable, Re-Registration