Pengaruh Pemberian NPWP oleh Pemberi Kerja terhadap Tingkat Penerimaan Pajak Penghasilan Orang Pribadi (Studi Kasus pada KPP Pratama Bandung Bojonagara)
Daftar Isi:
- Tax is one important source of state revenues to finance sustainable development. In finance the government's sustainable development requires huge funds. Therefore, the government in this case the Directorate General of Taxation requires a special strategy to obtain funds that are not few in number, one through extensification activity or expansion of tax base. Given the extensive effort is expected to be found out a new taxpayer can automatically increase the number of registered taxpayers, which ultimately will also affect the increase in tax revenue. The purpose of this study was to determine how much influence extensification activity through giving NPWP by employer committed by KPP Pratama Bojonagara toward the acceptance level of Personal Income Tax. Research method used is hypothesis testing, where the authors tested the hypothesis by using correlation coefficient analysis, determination coefficients analysis and regression analysis where the independent variable is giving NPWP by the employer, while the dependent variable is Personal Income Tax. Based on research conducted by T-test with significance level of 0,05 was obtained as follows: "Giving NPWP by Employer has a positive effect on revenue Personal Income Tax". Based on the results of research has been done by the authors can be concluded that the implementation of giving NPWP by KPP Pratama Bojonagara can be categorized very well.