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PENGARUH SELF ASSESSMENT SYSTEM DAN SURAT TAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA KPP PRATAMA BOJONAGARA KOTA BANDUNG TAHUN 2012-2016

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ABSTRACT THE EFFECT OF SELF ASSESSMENT SYSTEM AND LETTER OF TAX BILL TOWARDS THE RECEIVING OF VALUE ADDED TAX ON KANTOR PELAYANAN PAJAK PRATAMA BOJONAGARA BANDUNG 2012-2016 By: Kimberly Gracella Tambunan NIM: 1432031 The purpose of this research is to know whether self-assessment system and letter of tax bill have any effect on the receiving of the value added tax.The data that are used in this research is secondary data which is gathered from Kantor Pelayanan Pajak Pratama Bojonagara that is also the population of this research.The sample of this research are the reported data of taxable employers that is listed as self-assessment system, the amount of letter of tax bill, and the receiving of the value added tax that is from 2012-2016 and is the presented monthly. The analysis that are used in this research are descriptive analysis, coefficient of correlation analysis, coefficient of determination analysis, linear regression analysis consist of multiple and simple, hypotesist test consist of t-test and f-test and classical asumption test. All the analysisis done in partially and simultaneously. The result of processed data using SPSS showed that between self-assessment system and the receiving of value added tax has positive and significant effect and has very strong correlation. Between letter of tax bill and the receiving of value added tax does not have positive and significant effect and has low correlation. The result of simultaneous test between self-assessment system and letter of tax bill on the receiving of value added tax has significant effect and has strong correlation. Keywords: Taxable Employers, Letter of Tax Bill, Receiving of Value Added Tax