Pengaruh Ekstensifikasi Pajak, Tingkat Kepatuhan Wajib Pajak, Dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Penghasilan Wajib Pajak Orang Pribadi

Novasari, Andyta; Ratnawati, Dyah

doi:10.33005/baj.v3i2.102

Cited by 6 publications

(7 citation statements)

References 1 publication

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“…This theory says that in order to achieve a good legal system, good relations are also needed between the elements within it so that to achieve a good tax system is by complying with all the regulations that have been set. This is in line with research which states that tax compliance has a significant effect on tax revenue (6,18,19).…”

Section: Resultssupporting

confidence: 90%

Policy Analysis on Tax Amnesty, Tax Compliance, and Tax Audit on Tax Revenue: Bibliometric Analysis

Salma

Larasati

Melgasari

et al. 2022

AJIB

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Tax is one of the state revenues used to finance the State Expenditure Budget (APBN). This study aims to provide empirical evidence of the effect of implementing tax amnesty, tax compliance, and tax audit policies on tax revenues. The method used in this research is descriptive quantitative method. Data collection uses the help of the Harzing's Publish or Perish program with the keywords used Tax amnesty, Tax Compliance, Tax audit. From the results of the research carried out, then mapping the findings using the VOSviewers application to be taken as a bibliometric analysis tool to visualize the network of authors and keywords. The results of the study show that tax amnesty, tax compliance, and tax audits have an effect on tax revenues. The tax amnesty policy is more effective in increasing tax revenue compared to tax compliance and tax audits. Keywords: Tax Amnesty, Tax Compliance, Tax Audit, and Tax Revenue

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Section: Resultssupporting

confidence: 90%

Policy Analysis on Tax Amnesty, Tax Compliance, and Tax Audit on Tax Revenue: Bibliometric Analysis

Salma

Larasati

Melgasari

et al. 2022

AJIB

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“…Based on previous research on tax collection on tax revenue previously conducted by (Novasari & Ratnawati, 2020), which found that tax collection affects tax revenue, this contradicts the results of research by (Simamora & Suryaman, 2015), which states that tax collection has no partial effect on tax revenue.…”

Section: Introductioncontrasting

confidence: 69%

“…This lack of adherence stems from insufficient knowledge and understanding of taxation among taxpayers. (Novasari & Ratnawati, 2020).…”

Section: Introductionmentioning

confidence: 99%

Determinants of Revenue of Personal Income Tax at KPP Pratama Cibitung: A Perspective of Attribution Theory

Muslim,

Dian Sulistyorini Wulandari

2024

IJEMS

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This research seeks to examine the impact of NPWP ownership obligations, tax audits, tax collection, and taxpayer awareness on the generation of tax revenues. The participants in this investigation were employees from the tax sector at KPP Pratama Cibitung, with a sample size of 100 tax employees selected through convenience sampling. Utilizing primary data collected through questionnaires, the study employed multiple linear regression tests conducted using SPSS Version 21 software to analyze and test hypotheses. The findings revealed that NPWP ownership obligations, tax audits, tax collection, and taxpayer awareness all demonstrated a noteworthy and positive influence on the receipts of personal income tax

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“…This study refers to several researchers (Simamora & Suryaman, 2015) who concluded that individual taxpayers' compliance level affects personal income tax revenue at KPP Pratama Cibinong. The study's results (Kastolani & Ardiyanto, 2017) also concluded that the level of compliance of individual taxpayers has a significant positive effect on income tax revenue. On the contrary, the results of researchers (Annisa et al, 2021) show no effect of individual taxpayer compliance on personal income tax revenue at KPP Pratama Tegal.…”

Section: Introductionmentioning

confidence: 81%

The Effect Of Individual Taxpayer Compliance On Article 21 Income Tax Revenue At The Regional Office Of The Directorate General Of Taxes Of North Sumatra I

Stefani Harefa,

Sitindaon

2023

jist

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Indonesia is a developing country with a state goal, namely, to increase the country's development. To realize growth, funds are needed, which come from relatively significant state revenues. The state revenue that makes the most significant contribution is tax sector revenue. Taxes are people's contributions to the state treasury based on law, which can be imposed without receiving direct reciprocal services and are used for general expenses. So, action is needed to increase tax revenues. This research aims to determine the effect of individual taxpayer compliance on income tax revenues under Article 21. The data collection techniques used in this research are documentation and questionnaires. The population in this study was 1,695,904 individual taxpayers registered at the Regional Office of the Directorate General of North Sumatra I. The sampling technique in this research is Non-Probability Sampling, namely Random Sampling using the Slovin formula. The data analysis technique used is a descriptive statistical analysis using SmartPLS-based Partial Least Square (PLS) software. This research indicates that Individual Taxpayer Compliance has a positive and significant effect on Income Tax Revenue Article 21 at the Regional Office of the Directorate General of Taxes, North Sumatra I.

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Pengaruh Ekstensifikasi Pajak, Tingkat Kepatuhan Wajib Pajak, Dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Penghasilan Wajib Pajak Orang Pribadi

Cited by 6 publications

References 1 publication

Policy Analysis on Tax Amnesty, Tax Compliance, and Tax Audit on Tax Revenue: Bibliometric Analysis

Policy Analysis on Tax Amnesty, Tax Compliance, and Tax Audit on Tax Revenue: Bibliometric Analysis

Determinants of Revenue of Personal Income Tax at KPP Pratama Cibitung: A Perspective of Attribution Theory

The Effect Of Individual Taxpayer Compliance On Article 21 Income Tax Revenue At The Regional Office Of The Directorate General Of Taxes Of North Sumatra I

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