Journal of Business and Economics (JBE) UPI YPTK
Vol. 4 No. 1 (2019): Januari 2019

Pengaruh Surat Ketetapan Pajak Kurang Bayar, Surat Tagihan Pajak dan Pengusaha Kena Pajak Terhadap Penerimaan Pajak

Lisa Amelia Putri (Universitas Putra Indonesia YPTK Padang)

Article Info

Publish Date
31 Jan 2019

Abstract

This study aims to determine the effect of underpaid tax assessment letters, invoices and entrepreneurs subject to value added tax with notification as a moderating variable. The respondents of this study were 38 employees of KP2KP Dharmasraya. Underpayment tax assessment letters, tax taxes, tax invoices for value added tax receipts with notification, underpaid tax assessment letters, have a positive effect on value added tax receipts with notification as moderating variables at KP2KP Dharmasraya. While the notification letter on the receipt of value added tax, assessment of value added tax tax with a notification letter as a notification of moderating variables of negative influence on KP2KP Dharmasraya

Copyrights © 2019




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
273.1 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Journal of Business and Economics (JBE) UPI YPTK
Website

Abbrev

jbeupiyptk

Publisher

Universitas Putra Indonesia YPTK Padang

Subject

Economics, Econometrics & Finance

Description

Journal of Business and Economics (JBE) UPI YPTK is a peer reviewed journal published by Universitas Putra Indonesia, YPTK, Padang West Sumatera, Indonesia. The journal publishes original works that advance knowledge of theory, practice and research in the area of management including accounting, ...