PENGARUH JUMLAH WAJIB PAJAK TERDAFTAR DAN JUMLAH SPT TERLAPOR TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 21 PADA KPP PRATAMA PALEMBANG ILIR BARAT

Authors

  • Rosalina Pebrica Mayasari Universitas Tridinanti

DOI:

https://doi.org/10.36982/jiegmk.v6i2.63

Abstract

The research objective is to understand the influence of the Number of Taxpayer and the Number of Annual Tax Return on the Quantity of Personal Income Tax. Research type is explanatory research with quantitative approach. Secondary data are used, the data collection technique is documentation, analysis method by using multiple linear regression. The population in this research is Quantity of Personal Income Tax period 2005-2014. The Result of research indicated that the Number of Taxpayer, and the Number of Annual Tax Return have significant effect simultaneously on the Quantity of Personal Income Tax. Partially, the number of taxpayer and the Number of Annual Tax Return has no significant influence on the Quantity of Personal Income Tax.

Author Biography

Rosalina Pebrica Mayasari, Universitas Tridinanti

Program Studi Akuntansi

References

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Undang-Undang Perpajakan Nomor 28 Tahun 2007 tentang ketentuan umum dan tata cara perpajakan surat pemberitahuan

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Published

2015-12-21

How to Cite

Mayasari, R. P. (2015). PENGARUH JUMLAH WAJIB PAJAK TERDAFTAR DAN JUMLAH SPT TERLAPOR TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 21 PADA KPP PRATAMA PALEMBANG ILIR BARAT. Jurnal Ilmiah Ekonomi Global Masa Kini, 6(2), 32–38. https://doi.org/10.36982/jiegmk.v6i2.63

Issue

Vol. 6 No. 2

Section

Articles

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