ABSTRACT This research aims to determine the differences in the level of Value Added Tax receipts before and after the Re-register Taxable Enterpreneur of a Value Added Tax on Tax Office Primary Karees 2012 in accordance with the PER-20/PJ/2012. This type of research used in this research is a comparative study. Data collection techniques used in this study is documentation techniques. The collected data is processed by looking at differences in the level of Value Added Tax receipts before Re-register Taxable Enterpreneur (2010-2011) and the level of acceptance of Value Added Tax after the Re-register of Taxable Enterpreneur (2012-2013) in the Tax Office Primary Karees. To test the significance of differences in the level of Value Added Tax receipts before and after the Re-register of Taxable Enterpreneur test and Wilcoxon paired difference test to test. The results showed that there are differences in the level of Value Added Tax receipts significantly before and after Re-registrer Taxable Enterpreneur. Keywords: Re-register taxable enterpreneur, and value added tax revenue
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ABSTRAK Penelitian ini bertujuan untuk mengetahui perbedaan tingkat penerimaan Pajak Pertambahan Nilai sebelum dan sesudah registrasi ulang Pengusaha Kena Pajak pada Kantor Pelayanan Pajak Pratama Karees tahun 2012 sesuai dengan PER-20/PJ/2012. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian komparatif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah teknik dokumentasi. Data yang telah terkumpul diolah dengan cara melihat perbedaan tingkat penerimaan Pajak Pertambahan Nilai sebelum registrasi ulang Pengusaha Kena Pajak (2010-2011) dan tingkat penerimaan Pajak Pertambahan Nilai sesudah registrasi ulang Pengusaha Kena Pajak (2012-2013) di daerah Kantor Pelayanan Pajak Pratama Karees. Untuk menguji signifikasi perbedaan tingkat penerimaan Pajak Pertambahan Nilai sebelum dan sesudah registrasi ulang Pengusaha Kena Pajak dilakukan uji Wilcoxon dan uji beda dengan paired test. Hasil penelitian menunjukkan bahwa terdapat perbedaan tingkat penerimaan Pajak Pertambahan Nilai yang signifikan sebelum dan sesudah dilakukannya registrasi ulang Pengusaha Kena Pajak. Kata-kata kunci: Registrasi ulang pengusaha kena pajak, dan tingkat penerimaan pajak pertambahan nilai
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DAFTAR ISI Halaman HALAMAN JUDUL .................................................................................................... i HALAMAN PENGESAHAN ..................................................................................... ii SURAT PERNYATAAN KEASLIAN SKRIPSI ...................................................... iii KATA PENGANTAR ............................................................................................... iv ABSTRACT ................................................................................................................. vi ABSTRAK ................................................................................................................ vii DAFTAR ISI ............................................................................................................ viii DAFTAR TABEL ...................................................................................................... xi DAFTAR LAMPIRAN ............................................................................................. xii
BAB I
PENDAHULUAN .................................................................................. 1 1.1
Latar Belakang ..................................................................................... 1
1.2
Rumusan Masalah ............................................................................... 3
1.3
Tujuan Peneliatan ................................................................................ 3
1.4
Manfaat Penelitian ............................................................................... 4
BAB II
KAJIAN PUSTAKA,RERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS .............................................. 5
2.1
Kajian Pustaka ..................................................................................... 5 2.1.1 Pengertian Pajak ...................................................................... 5 2.1.2 Fungsi Pajak ............................................................................ 6 2.1.3 Tata Cara Pemungutan Pajak ................................................... 7
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2.1.4 Jenis-Jenis Pajak .................................................................... 10 2.1.5 Pajak Pertambahan Nilai (PPN) ............................................. 13 2.1.5.1 Pengertian Pajak Pertambahan Nilai (PPN) ............... 13 2.1.5.2 Karakteristik Pajak Pertambahan Nilai (PPN) ........... 15 2.1.5.3 Prinsip Pemungutan Pajak Pertambahan Nilai (PPN) ......................................................................... 18 2.1.5.4 Subjek Pajak Pertambahan Nilai (PPN) .................... 19 2.1.5.5 Objek Pajak Pertambahan Nilai (PPN) ..................... 20 2.1.5.6 Mekanisme pengenaan Pajak Pertambahan Nilai (PPN) ......................................................................... 21 2.1.5.7 Tarif Pajak Pertambahan Nilai (PPN) ....................... 22 2.1.6
Pengusaha Kena Pajak (PKP) ................................................ 23 2.1.6.1 Pengertian Pengusaha Kena Pajak (PKP) ................. 23 2.1.6.2 Kewajiban Pengusaha Kena Pajak (PKP) ................. 24 2.1.6.3 Pengecualian Kewajiban Pengusaha Kena Pajak (PKP) ......................................................................... 25 2.1.6.4 Registrasi Ulang Pengusaha Kena Pajak ................... 26
2.1.7
Penelitian Terdahulu .............................................................. 27
2.2
Rerangka Pemikiran ........................................................................... 29
2.3
Pengembangan Hipotesis ................................................................... 30
BAB III
METODE PENELITIAN ................................................................... 31
3.1
Jenis Penelitian ................................................................................... 31
3.2
Populasi dan Sampel Penelitian ......................................................... 31
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3.3
BAB IV
Teknik Analisa Data........................................................................... 33
HASIL PENELITIAN DAN PEMBAHASAN ................................. 37
4.1
Hasil Penelitian .................................................................................. 37
4.2
Pembahasan ........................................................................................ 46
BAB V
SIMPULAN, KETERBATASAN PENELITIAN, DAN SARAN .... 48
5.1
Simpulan ............................................................................................ 48
5.2
Keterbatasan Penelitian ...................................................................... 49
5.3
Saran................................................................................................... 49
DAFTAR PUSTAKA ............................................................................................... 50 LAMPIRAN ............................................................................................................... 52 DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) ....................... 61
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DAFTAR TABEL Halaman Tabel 2.1
Ringkasan Beberapa Peneliti Terdahulu ............................................ 27
Tabel 4.1
Uji Normalitas .................................................................................... 37
Tabel 4.2
Uji Beda Non Parametris dengan Wiloxcon ...................................... 38
Tabel 4.3
Rangking Uji Wilcoxon ..................................................................... 38
Tabel 4.4
Uji Beda dengan Wilcoxon ................................................................ 39
Tabel 4.5
Uji Wilcoxon Manual......................................................................... 39
Tabel 4.6
Uji Normalitas Data Transformasi ..................................................... 42
Tabel 4.7
Uji Beda dengan Paired Test .............................................................. 42
Tabel 4.8
Rata – Rata Masing – Masing sampel ................................................ 43
Tabel 4.9
Korelasi Antar Sampel ....................................................................... 43
Tabel 4.10
Uji Beda Paired Test .......................................................................... 43
Tabel 4.11
Uji Beda dengan Paired Test Manual ................................................ 43
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DAFTAR LAMPIRAN Halaman Lampiran A
Data Sampel Penelitian ...................................................................... 52
Lampiran B
Output SPSS Uji Wilcoxon ................................................................ 56
Lampiran C
Output SPSS Uji Beda dengan Paired Test ........................................ 59
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