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PENGARUH RESTITUSI PPN DAN JUMLAH PENGUSAHA KENA PAJAK TERHADAP REALISASI PENERIMAAN PPN

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ABSTRACT THE EFFECT OF VAT RESTITUTION AND THE AMOUNT OF TAXABLE ENTERPRISES ON REALIZATION OF VAT REVENUE By: Elvelina NIM: 1432126 This study aims to determine whether the VAT refund and the number of Taxable Entrepreneurs have an influence on the realization of VAT revenue. In this study the data used for each variable is secondary data obtained from the Tax Office Pratama Bandung Bojonagara which is also as a population of this study. The sample in this research is data of VAT refund report, number of Taxable Entrepreneur and realization of VAT acceptance for each variable that is report data from 2012 - 2016 and presented in the form of monthly data. The analysis used in this research is descriptive analysis, correlation coefficient analysis, coefficient of determination analysis, regression coefficient analysis, hypothesis test analysis that is t-test and F-test, and classical assumption test. Each analysis is done partially and simultaneously. The results of data processing using SPPS show that between VAT refunds and realization of VAT acceptance has no significant positive effect and has a low relationship. Then between the number of Taxable Entrepreneurs and the realization of tax revenue has a significant positive relationship and has a strong relationship. Then on the simultaneous test results between VAT refunds and the number of Taxable Entrepreneurs on the realization of acceptance of VAT has a significant influence and has a strong relationship. Keywords: VAT Restitution, Taxable Entrepreneur, VAT Realization.