Pengaruh Surat Ketetapan Pajak Kurang Bayar Surat Tagihan Pajak dan Surat Pemberitahuan Terhadap Penerimaan Pajak Pertambahan Nilai Pada KPP Pratama Medan Belawan

Abstract

This study aims to determine whether the Tax Assessment Letter Underpayment, Tax Invoice Letter and Notification Letter affect the Receipt of Value Added Tax at the Medan Belawan Primary Tax Service Office both partial and simultaneous testing. The data obtained for the study came from KPP Medan Belawan, including the number of Underpayment Tax Assessment Letters, the number of Tax Bills submitted by PKP, the number of Underpayment Tax Returns reported by PKP, and the amount of VAT receipts. The research methodology in this study is a causal research design with a sample size of 36. The sample selection method uses purposive sampling, while the type of data used is secondary data with monthly data units for 3 years. Hypothesis testing is done by means of a statistical analysis of the classic assumption test, multiple linear regression, t test and F test. The results of this study indicate that partially the Underpayment Tax Assessment Letter has no effect on VAT Revenue, the second partial test results show that the Tax Collection Letter has an effect positive and significant impact on VAT Receipts and the results of the last partial test show that the Notification Letter has a positive and significant effect on VAT Receipts while the simultaneous test results show that the Tax Assessment Letter Underpayment, Tax Collection Letter and Tax Collection Letter have a positive and significant effect on Value Added Tax Receipts at the Medan Belawan Tax Service Office.