HUBUNGAN ANTARA PENERBITAN SURAT TAGIHAN PAJAK DENGAN PENERIMAAN PAJAK PADA KPP PRATAMA ILIR TIMUR PALEMBANG
Kategori: Fakultas Ekonomi
Titin Vegirawati
Universitas IBA Palembang
Abstract
This study examines the relationship between the issuing of tax bills (STP) with tax revenues at KPP Pratama East Ilir Palembang. Publishing STP which is the independent variable indicated by the number of STP published from 2004 until 2010. Variables indicated by the number of tax revenue tax revenue during the same period with STP. Analysis tool used is the Bivariate Correlation using SPSS software version 16.0. The results showed a significant association for 0.037 is smaller than α of 0.05. Koofisien correlation showed a negative value for 0.783 which can be interpreted as a strong negative relationship. More and more publishing STP, the smaller the value of tax revenue, while the less STP, the greater the value of tax revenue.
Keywords : The Issuance Of Tax Bills, Tax Receipts, Bivariate Correlation, Coefficient Correlation. PE