PENGARUH JUMLAH NPWP DAN SPT YANG DISAMPAIKAN TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPh) DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA DI SUMATERA SELATAN
Daftar Isi:
- This study aims to examine whether the amount of tax ID and tax returns submitted affect the income tax revenue in the Tax Office (KPP) Pratama in South Sumatra. The methodology of research in this script is to use causal research design, with a sample of 27 of the years 2008 to 2010. The type of data used is secondary data. Data obtained from the Regional Office of Directorate General of Taxation in South Sumatra and Kep. Bangka Belitung. Data collected were analyzed by the method of data analysis done first before testing the assumptions of classical hypothesis testing. Testing the hypothesis in this study using multiple regression, with t test and determination coefficient test. The results showed that the number of tax ID has f.count 0.653 <2.064 43.ble means the amount of tax ID no effect on the income tax revenue. The number of returns submitted have f.count 1.312 <2.064 ttab1e means the amount of tax returns submitted does not affect the income tax revenue. While the number of tax ID effect on the number of tax returns submitted with !count 10.874> 2.060 ltab1e- The coefficient of determination (R2 ) 0469 or 46.9%, meaning that the independent variables affect the dependent variable at 46.9% and the rest 53,1 % influenced by other factors. It is expected to further research to add variables that may influence to test taxpayer compliance rate, since the variables are taken from the author sees only a taxpayer, so there's still other variables which can be seen from a government that is not included in this study.