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PENGARUH PENGENDALIAN INTERN PAJAK PERTAMBAHAN NILAI (PPN) TERHADAP EFEKTIVITAS SETORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT MULTI TEKNINDO INFOTRONIKA

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ABSTRACT EFFECT OF INTERNAL CONTROL VALUE ADDED TAX (VAT) ON THE EFFECTIVENESS OF DEPOSIT VALUE ADDED TAX (VAT) IN PT MTJLTI TEKNINDO INFOTRONIKA By: Togap Pasaribu The study was conducted to determine the internal control system of VAT and VAT deposit effectiveness and to determine the effect of VAT on the effectiveness of internal control depositing VAT PT Multi Teknindo lnfotronika. The study was conducted using a descriptive method rn which the data obtained under real circumstances, processed, analyzd and finally be concluded. Data were collected througb interviews, documentation, and questionnaires. And interviews and documentation processed whereas qualitative questionnaire data processed with statistical analysis of the Spearman rank correlation coefficient analysis, hypothesis testing, and ,"alysis of the coefficient of determination. Based on the research it is known that the intemal control system of VAT in PT Multi Teknindo I-nfotronika have done well based on the organi"atronal structure, authority and responsibility, a healthy practice and qualified employees. Effectiveness depositing VAT at PT Multi Teknindo lnfotronika for 2012 seen from the time deposit of VAT payable / paid less than the time deposis under the laws of the mind in January, February, March, April, May, June, July, Augus! Sepember, October , November, December is 6e month efiective as any remission in accordance with the law. Based on the statistical analysis of Spearman rank, then made the correlation coefficient (rs):0.7138, which means the relationship variable X (the intemal control system of VAT) with a variable Y (the effectiveness of deposit VAT) is a powerfrrl aod positive. Based on the hypothesis test showed that t: 18.93 and t:2.160 tables with o: 0.05 and N-2, which means t count> t table then Ho is rejecte4 which indicate a sipificant and positive relationship between the intemd contol system of VAT on VAT deposit effectiveness. Based on the analysis of the coefficient of determination it is known KD : 50.95%, showing effectiveness of tlte VAT payments due to the internal control system of VAT of 50.95Y. afi the remaining 49.05o/o is influenced by other factors outside the study.