The Effects of Self-Assessment System and Tax Collection Letter on Value Added Tax Revenue at the Bandung Cibeunying Primary Tax Service Office

11Dyah Purnamasari

157 Views
44 Downloads
Abstract:

This study aims to find out how the effect of the effect of self-assessment system and tax collection on tax added tax revenue at the Bandung Cibeunying Primary Tax Service Office. The object of this research is self assessment system and tax collection letter on value aded tax revenue. The research method used in this study is descriptive and verification methods. Data analysis used in this study is multiple linear regression analysis at a significance level of 5%. Research results show that self-assessment systems and tax collection letters have an effect on value added tax revenue. So the higher the self-assessment system and tax collection letter, the more value added tax revenue.

Keywords:

Self-assessment system, Tax collection letter, Value added tax revenue, Primary tax service office

Paper Details
Month2
Year2020
Volume24
IssueIssue 2
Pages2977-2983