PENGARUH PEMERIKSAAN PAJAK, PENAGIHAN PAJAK, DAN KEPATUHAN WAJIB PAJAK TERHADAP PENERIMAAN PAJAK STUDI KASUS PADA KPP PRATAMA JAKATRA KEBAYORAN LAMA TAHUN 2014-2017
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Institusion
Universitas Satya Negara Indonesia
Author
Lona, Nurhaeda
Subject
Acounting
Datestamp
2023-04-03 08:01:55
Abstract :
This study aims to determine the effect of tax audits, tax distribution, and taxpayer compliance simultaneously and partially towards tax revenue. Taxpayers registered at KPP Pratama Jakarta Kebayoran Lama as the research population. Purposive sampling techniques are used to collect samples. This is from taxpayers issued by tax assessments (SKP), tax collection (STP), and annual tax returns (SPT) for the old KPP Pratama Jakarta during the period 2014-2017. The data analysis technique used is multiple linear regression. The results of the study show that tax audits, tax withdrawals, and taxpayer compliance simultaneously and partial have a positive effect on tax revenue.
This study aims to determine the effect of tax audits, tax distribution, and taxpayer compliance simultaneously and partially towards tax revenue. Taxpayers registered at KPP Pratama Jakarta Kebayoran Lama as the research population. Purposive sampling techniques are used to collect samples. This is from taxpayers issued by tax assessments (SKP), tax collection (STP), and annual tax returns (SPT) for the old KPP Pratama Jakarta during the period 2014-2017. The data analysis technique used is multiple linear regression. The results of the study show that tax audits, tax withdrawals, and taxpayer compliance simultaneously and partial have a positive effect on tax revenue.
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