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PENGARUH SISTEM PENGENDALIAN INTERN PPN DENGAN EFEKTIVITAS PENYETORAN PPN PADA PT. EURO P2P DIRECT INDO, JAKARTA

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ABSTRiCT H LI B UNG.{Ii S I STE Ni PE NGENDA LIAN IN.TERN- PPN DENGAN EFEKTIVITAS PENYETORAN PPN PADA PT.ETIRO P2P DIRECT ILt I-'\-, By: K*snc Purbr The [esealch lvas conducted to detelnrine the VAT systenr of internai control and effectiveness of deposit of VAT and tc determine the relationship of the internal control s) sten et}'ectiveness depositing VAl with VAT at pT.lndo Euro P2P Direct Tlie research *as conducteC usin_c descriptive method in rvhich the data obtained under real circumstances, processed, dinalisis and finally be concluded. Data were collected through interviews, documentation and questionnaires. Interview data and documentation is processed in a qualitative questionnaire data while processed with statistical analysis qpearm an rank correlation coefficient analysis, hypothesis testing and analysis ofthe coeffrcient of determination BaseC on the results of research it is knorvn that of internal control depositing VAT at PT.lndo Euro P2P Direct has done well based on the organizational structure. powers and responsibilities. sound practices and employee quality. \\rithdrawal of VAT on the Effectiveness of PT.Indo Euro P2P Direct for 2010 seen from the time of deposit of VAT payable / paid less than the rime of deposit under the larvs of the note in January, February, April, June, July and August have been effective since the date of the deposit in accordance with the law, *hile N{arch, l\{ay. September, October, November and December are not effective due date ofthe deposit beyond the deadline specified by [aw. Seen from the point of deposit amount of VAT payable / paid less for the month of January, Febn:ary, April, June, July and August are effectir.e because ofthe amount paid equal to the amount of VAT payable, whereas for the month of March, May, September, October, November and December are not effective because the VAT is paid do not include tax penalties due to late payment. Based on statistical analysis of rar* speorntair, the unknown correlation coefficient (rs) - 0.6270. which means that the relation variable X (the rnternat control system of VAT.1 with a variable Y (the effectiveness of deposit of VAT) is a powerfui and positive Based on the hypothesis test showed that t count - 2,783 and 1,782 t table rvith o: 0.05 and N-2 rvhich means t count > t table then Ho is rejected indicating a signif-rcant and positive relationship between the system of internal control effectileness of depositinq VAT lith VAT Based on the atralysis ,.;1'the coeillcieltt ()i .leterntinatiou is kno*n ti) KD : 39,819ir. shcned the efl'ectireness ofdeposit of VAT changes in the inrernal control system resultant \rAT at.19,87% The rernaining 60. l37o caused by other factors outside of the research.