PENGARUH JUMLAH WAJIB PAJAK TERDAFTAR, TINGKAT KEPATUHAN WAJIB PAJAK, DAN PENCAIRAN TUNGGAKAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI
| Main Author: | Anjani, Anggita |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/1921/1/PENGARUH%20JUMLAH%20WAJIB%20PAJAK%20TERDAFTAR%2C%20TINGKAT%20KEPATUHAN%20WAJIB%20PAJAK%2C%20DAN%20PENCAIRAN%20TUNGGAKAN%20PAJAK%20TERHADAP%20PENERIMAAN%20PAJAK%20PENGHASILAN%20ORANG%20PRIBADI.PDF https://eprints.untirta.ac.id/1921/ |
Daftar Isi:
- This study aims to determine the effect of the number of registered Taxpayers, Taxpayer compliance level, and disbursement of arrears against Personal Income Tax Receipts during the period 2011-2016. The method used in this research is quantitative method. The analysis method used is multiple linear regression analysis. The data used in this study is secondary data obtained from the Tax Office (KPP). This study uses realization data of Personal Income Tax revenue, Number of Registered Taxpayers, Taxpayer Compliance Level, and Liquidation Disbursement at KPP Pratama Serang, East Tangerang, and Pandeglang. The results showed that partially respective Number of Registered Taxpayers and disbursement of Arrears in KPP Pratama Serang, East Tangerang, and Pandeglang. has a significant effect on the realization of personal income tax revenue, while the Taxpayer Compliance Rate has no significant effect on the realization of personal income tax receipts. Simultaneously the three independent variables, namely the number of registered taxpayers, taxpayer compliance rate, and disbursement disbursements significantly affect the realization of the receipt of Personal Income Tax.