ANALISIS PENGARUH TINGKAT PERTUMBUHAN JUMLAH WAJIB PAJAK, KEGIATAN SOSIALISASI, KESADARAN WAJIB PAJAK, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA TANAH ABANG SATU PERIODE 2016-2018
| Main Authors: | Wawan Septiyawan, Djayeng Prihastono |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Politeknik Bisnis dan Pasar Modal
, 2019
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| Subjects: | |
| Online Access: |
http://jurnal.bcm.ac.id/index.php/jma/article/view/23 http://jurnal.bcm.ac.id/index.php/jma/article/view/23/22 |
Daftar Isi:
- ABSTRACT : This research aims to discuss the influence of growing number of corporate taxpayers, socialization of taxation, taxpayer awareness and tax audit to income tax revenue article 25 in pratama tax office tanah abang satu period 2016-2018.This research is quantitative research. The sample used in this study is a company listed in the pratama tax office tanah abang satu period 2016-2018, where data is obtained through secondary data that has been published and issued by the pratama tax office tanah abang satu period 2016-2018 during January 2016 until December 2018.The results of the study showed that the growing number of coporate taxpayers partially had a positive and significan with the value Tcount (2.423456) > Ttable (2.03951), socialization of taxation had a negative and not significant with the value Tcount (-0.151632) < Ttable (2.03951) influence while the taxpayer awareness had a positive and significant with the value Tcount (2.859222) > Ttable (2.03951) and tax audit had influence positive and significant with the value Tcount (3.684224) > Ttable (2.03951)of these variables simultaneously have an influence on the acceptance to income tax revenue article 25 in pratama tax office period 2016-2018 with the value Fcount (10.71916) > Ftable (2.68) and the R2 value is 58,03% while the remaining 41,97% is explained by other variables not include in this regretion model.