The tax revenues at Pratama Serang Tax Office in the latest five years have a decent percentage of accomplishment while the income of the tax itself is keep increasing, this thing is caused by several problem. For instance, taxpayer compliance, tax audit, and the disbursement of tax arrears. The objective of this research is to discover the effect of taxpayer compliance, tax audit, and the disbursement of tax arrears toward the tax revenues. This research applied descriptive statistic method by using quantitative approach. To discover the taxpayer compliance, tax audit, and the disbursement of tax arrears toward tax revenue agency, there will be a data testing by using multiple linear regression, classical assumption test, and the t test in hypothesis test. The result of the research present that the taxpayer compliance, tax audit, and the disbursement of tax arrears' variable are affecting the tax revenue at Pratama Serang Tax Office in 2012 to 2016.
This study uses a quantitative approach explanatory and descriptive statistics. Regeresi linear analysis for hypothesis testing, the first testing the validity of a regression equation based Classical Assumption Test. The amount of data in this study were 36 obtained from the study period, which was in 2012-2014, where the variables as much as 0.1131 X1, X2 as much as 0.2432, at 0.1670 X3, the variable X4 at 0.1400. Asymp value. Sig (2-tailed) was 0.255> 0.05. Constant value (α) is 19.952, Personal Income Tax receipts will increase by 19.897. Variable regression coefficients Taxpayer Awareness (β1) is positive, ie the regression coefficient variable 9,768.Nilai Socialization of Taxation (β2) is positive, ie 0,013. Value Tax Inspection variable regression coefficient (β3) is positive, ie 0.823. Value Tax Billing variable regression coefficient (β4) is positive, ie 1,214. The value of adjusted R2 of 0.498. This means that 49.8%. Tcount at 5.887, the value is greater than 2.028 ttabel first hypothesis can be accepted. Tcount of 0438, the value is smaller than ttable of 2.028 and a significance value greater than 0.05 is equal to 0.664. The second hypothesis is rejected. Tcount amounted to 4,478, the value is greater than ttabel 2.028. The third hypothesis is acceptable. Tcount at 2.087, the value is greater than ttabel 2.028. The fourth hypothesis can be accepted. The research objective was to determine the awareness of the taxpayer, the socialization of taxation, tax audits and collection of tax on corporate income tax revenue.
This research aimed to investigate the factors that influenced perceived usefulness, perceived satisfaction, perceived ease, perceived the security and privacy, readiness technology taxpayers information ,to use toward the intention taxpayers in using e-filing in KPP Pratama Serang. This research used primary data obtained from questionnaires. The sample used were the taxpayer registered in the Tax Office Serang that using e-filing. The sampling technique used was purposive sampling. Of the 150 questionnaires distributed, the number of questionnaires returned was 130 questionnaires. The analytical method used is the analysis of Structural Equation Modeling (SEM). The data were processed using software Smart Partial Least Square (SmartPLS) version 3.The results of this study revealed that all the independent variables in this study, perceived usefulness, perceived satisfaction, perceived ease, perceived security and privacy, readiness technology taxpayers information significant effect on the interest of individual taxpayers in the use of e-filing.
The objectives of this research to determine abbout the influence of the application of e-filling on the efficiency of tax report PPH OP in KPP Pratama Serang. The object of this research in KPP Pratama Serang. The population of this research are tax payers who use e-filling. The researcher uses IBM Statistical Package for Social Science Statistical Software (SPSS) version 20 for data analysis. The quantitative analytical method is implemented using linear regression model.The results ofthis study the application of e-filling has positive influence to the efficiency of tax report pph op in KPP Pratama Serang
This study aims to examine the Effects of Reporting of Taxable Entrepreneurs, Tax Examinations and Letter of Tax Liability Against Value Added Tax Receipts. This type of research is quantitative research. The population in this study is an annual report consisting of: Reports on the number of submissions of VAT Announcements, SKPKB Reports, Tax Billing Letter Reports and Reports on the amount of value added tax receipts at the Serang Tax Office. The sample taken in this study is monthly data during the period January-December from 2014-2017, which is as many as 48 samples. The purpose of this study is to determine whether: 1) Taxable Entrepreneur Reporting affects the value added tax receipts. 2) Tax Examination has an effect on Value Added Tax Receipts. 3) Tax Collection Letter influences the receipt of Value Added Tax. The results of this study are as follows: (1) Amount of Reporting of Income Tax Entrepreneurs is significant to VAT receipts. (2) Tax Examination approves significantly on VAT receipts. (3) Letter of Tax Collection significant acceptance of VAT receipts.
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