PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI KANTOR PELAYANAN PAJAK WILAYAH JAKARTA
Daftar Isi:
- SEILVYA WULANDARI. Influence the level of individual taxpayer compliance and tax audits of the personal income tax revenue in the tax office Jakarta. This study aimed to examine the effect of individual taxpayer Compliance and Inspection of Income Tax Personal Income Tax. This study uses secondary data derived from the amount of income tax returns submission of Annual Personal, total personal income tax examinations, and report income tax revenue received by the Directorate General of Taxation. The sample used in this research is an individual taxpayer on 24 LTO registered throughout Jakarta consisting of 2011-203. To test the effect of independent variables on the dependent variable, this study uses multiple regression analysis using the statistical program SPSS 19. Based on the results of testing the hypothesis, this study shows that the first hypothesis is accepted that an individual taxpayer compliance significantly affects the individual income tax receipts. While the other independent variables are personal income tax audit does not have a significant impact on tax revenue.