PENGARUH KENAIKAN PENGHASILAN TIDAK KENA PAJAK (PTKP), JUMLAH WAJIB PAJAK EFEKTIF DAN EKSTENSIFIKASI WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 21 (Studi Kasus pada Kantor Pelayanan Pajak Pratama Tangerang Barat)
| Main Author: | YULIA, VINA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/3318/1/PENGARUH%20KENAIKAN%20PENGHASILAN%20TIDAK%20KENA%20PAJAK%20%28PTKP%29%2C%20JUMLAH%20WAJIB%20PAJAK%20EFEKTIF%20DAN%20EKSTENSIFIKASI%20WAJIB%20PAJAK%20TERHADAP%20PENERIMAAN%20PAJAK%20PENGHASILAN%20PASAL%2021.pdf https://eprints.untirta.ac.id/3318/ https://feb.untirta.ac.id/ |
Daftar Isi:
- This study aims to examine the effect of the Increase in Non-Taxable Income, Effective Taxpayer Amounts, and Taxpayers' Extensification of Article 21 Income Tax Receipts at the West Tangerang Pratama Tax Office. In this study the data obtained was in the form of secondary data from the West Tangerang Pratama Tax Office. The sample used is a saturated sample or all Article 21 Income Tax at the Pratama Tangerang Barat Tax Office 2014-2016. With the method of data analysis using multiple regression analysis carried out using the help of IBM SPSS 23.0 software. Based on the results of the analysis using the help of IBM SPSS 23.0 software it is known that the effect of the Increase in Non-Taxable Income, Effective Taxpayer Amounts, and Taxpayer Extensification on Article 21 Income Tax uses the multiple regression equation Y = 31177561359,267 + 502,769X1 + 124827,432X2 + 3940260,897X3. The coefficient of determination (Kd) = 17.7% means showing the magnitude of the effect of the Increase in Non-Taxable Income, Effective Taxpayer Amounts, and Taxpayer Extensification on Income Tax Article 21 while the remaining 82,3% is influenced by other factors not included in this study . And from the F test results it is known that the significance value is 0.026 <0.05 so that Ho is rejected and Ha is accepted, this means that the variable Increase in Non-Taxable Income, Effective Taxpayer Amounts, and Taxpayer Extensification simultaneously have a significant effect on Taxes Article 21 income. However, from the results of the t test all variables have a significance value> 0.05 so Ho is accepted and Ha is rejected, this means that the variable Partially Non-Taxable Income, Taxpayer Income, and Taxpayers Extensification does not have significant effect on Article 21 Income Tax at the West Tangerang Pratama Tax Office.