FITRIASURI, FITRIASURI and Yeni Widyanti, Yeni (2022) PENGARUH EKSTENSIFIKASI PAJAK DAN TINGKAT KEPATUHAN WPOP TERHADAP TINGKAT PENERIMAAN PPH. PENGARUH EKSTENSIFIKASI PAJAK DAN TINGKAT KEPATUHAN WPOP TERHADAP TINGKAT PENERIMAAN PPH.
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Abstract
This study aims to determine whether there is an influence extending the tax and tax compliance levels partially or simultaneously on the level of income tax revenue. This study used secondary data obtained from the Tax Office (KPP) Primary Seberang Ulu Palembang and the Central Statistics Agency (BPS) of Palembang. Data analysis method used is the classic assumption test and subsequent testing of hypotheses. The statistical method used is multiple linear regression analysis. The results showed that partially, extending the tax does not affect the level of income tax revenue and the level of compliance of individual taxpayers a significant effect on the rate of income tax revenue to the Tax Office Primary Seberang Ulu Palembang. Extending the tax and compliance of individual taxpayer affect the level of tax revenue by 29.9%, while the remaining 70.1% is influenced by other factors not described in the regression.
| Item Type: | Article |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 21 Jun 2022 05:02 |
| Last Modified: | 21 Jun 2022 05:02 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/13671 |
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