DETERMINAN PENERIMAAN PAJAK PADA KPP PRATAMA DI WILAYAH BEKASI SELATAN

Authors

  • Bayu Seno Pitoyo Universitas Bhayangkara Jaya
  • Milda Handayani Universitas Bhayangkara Jakarta Raya
  • Choiroel Woestho

DOI:

https://doi.org/10.31599/jiam.v17i1.581

Keywords:

Kewajiban Kepemilikan NPWP, Pemeriksaan Pajak, Sanksi Perpajakan, dan Penerimaan Pajak.

Abstract

Indonesia as a developing country has various potentials to make this country more advanced. One of these potentials is from the taxation sector. In this study, the aim of this research is to determine the perception of taxes related to the NPWP obligation, tax audits, and tax obligations on tax revenue at KPP Pratama Bekasi Region. The research method uses multiple linear regression analysis. The selected respondents were the tax authorities at KPP Pratama Bekasi Selatan. A sample of 32 respondents with a purposive sampling technique. Data were processed using SPSS (Statistical Product and Service Solution) Version 22. Based on the research results, it is known that the sig value. t tax identification variable = 0.012, tax audit variable = 0.049, sig. t tax sanction variable = 0.002. With a result <0.050, it is said that the obligation to have NPWP, tax audits, and tax sanctions has a positive effect on tax revenues. In general, it is accepted that the NPWP obligations, tax audits, and tax sanctions can determine tax revenue and may refuse to have a positive effect on tax revenue.

Downloads