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

Penulis

  • Rosalina Pebrica Mayasari Universitas Tridinanti

DOI:

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

Abstrak

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.

Biografi Penulis

Rosalina Pebrica Mayasari, Universitas Tridinanti

Program Studi Akuntansi

Referensi

Departemen Keuangan, 2014. Sektor Pajak. www.depkeu.go.id

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Herry Purwono. 2010. Dasar-Dasar Perpajakan dan Akuntansi Pajak. Depok: Erlangga.

Mohammad Zain. 2007. Manajemen Perpajakan. Jakarta: Salemba Empat

Peraturan Direktur Jenderal Pajak Nomor 31/PJ/2012 pasal 1 ayat 2

Siti Kurnia Rahayu, 2010. Perpajakan Indonesia : Konsep dan Aspek Formal, Yogyakarta : Graha Ilmu.

Sony Devano, dan Siti Kurni Rahayu, 2006, Perpajakan: Konsep, Teori dan Isu, Satu, Jakarta: 2006.

Undang-Undang Perpajakan Nomor 28 Tahun 2007 Pasal 1 tentang ketentuan umum dan tata cara perpajakan

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

Unduhan

Diterbitkan

2015-12-21

Cara Mengutip

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

Terbitan

Vol 6 No 2

Bagian

Articles

Lisensi

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