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HUBUNGAN ANGGARAN PENERIMAAN PAJAK PENGHASILAN BADAN DENGAN EFEKTIVITAS PENERIMAAN NEGARA DI KPP PRATAMA CIMAHI

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ABSTRACT RELATIONBETWEENTFIE CORPORATENCOME TAX REVENUEBT]DGET AND THE EFFECTIVENESS OF REVENUE COLI,NTRY I\- KPP PRATAMA CNIAHI Bv Feuny Sabatini Hutagalrrng The purpose of this research is to detenll[re the corporate incorne (ax rerenue buCget senrng procedure, to find out the effectiveness of rerenue counnJ and to determine the relation bet*'een the corporate incorne tax rerenue budget and the effectiveness ofrer enue country in LPP Pratama Cimalii This research use descriptive method, rvhere the data is colleted based on the real situation, anall zed, and frrally conclussions are dawn. The technique of data collectrng is done by inteniewing and documentating study. The data obtarned b1 inten'iewing stud' r'as analyzed rn a qualitative srudy and documentation was analyzed usrng statistical anall,sis, they,are : correlation coefficient. hypothesis test. and coefficient of determrnation. Corporare Incolne Tax budget process carried out bv up-dorrn method in which the first stage of the regional office of the DJP Jau.a Barat I to arrangeplan of the budget.Then based on the budget plan in the office of the DJp Jawa Barat I then submitted to KKPN. Then KKPN arrange the corporate income tax revenue budget and these wrll be delivered to Menteri Keuangan to be discussed by DpR. [f the corporate income tax revenue budget is appro'ed then the budget u ill be drstributed ro the re€xonal office of DJP Jawa Barat l, then be distnbuted to the KPP Pratama Cimahi. The level effectivenessof revenue country though the corporat€ income tax fiom 2009 is amounted to Rp7.881.646..193, Iiorn 2010 amounted to Rp8.895 687.029 dal from 201 I amounted to Rp15.027.202.625. Based on Pearson Product Moment statistic analvsis, correlation coefficient (r) = 0.5f32, which mean that the relation between the corporate income tax revenue budgel and the effectiveness of revenue country is so rniddle and positive. According to the hypothesis test tcounr - 2.0459 ard ttabte= 2.228 u'ith u : 0.05, which rnean tcount)ttabte so Ho is refused. It mean the relation betueen the corporate income ta\ revenue budget and the effectiveness of revenue country is significance. According to coefficiint analysis it is discovered that Kd = 29.50%. Thrs mean that the corporate income tax revenue budget and the effectiverress of rer enue countn, arnout.ltcd 29 5006. rnearrwhrle 70 50 "o is caused hYta\ duq,is to lare repon the rarc's