Pembimbing : Hamilah
Abstrak
This study aims to determine the effect of improvement of tax administration and monitoring invoices taxpayer behavior related to the implementation of PER-24/PJ/2012 for cash receipt of State. Samples from this study is that the circulation of the value of their business enterprise VAT over 600 million in 2012 and 2013. There are 5 companies were used as a sample. The method of analysis used in this study is to test the data average pairwise Wilcoxon.

The results showed that (1) the value of the VAT 2012 and VAT 2013 there were differences in this case shows that PER-24/PJ/2012 effect on VAT receipts. (2) The increase of VAT in 2013 compared to the value of the VAT in 2012 is not so significant.

Keywords: Repair Invoice Tax Administration, Taxpayer Behavior Surveillance, PER-24/PJ/2012.