Pengaruh Jumlah Wajib Pajak dan Jumlah Surat Pemberitahuan terhadap Penerimaan Pajak Penghasilan (Studi Empiris pada KPP Pratama Bukittinggi Periode 2014-2016)

Amanah, Sri; Fauziati, Popi; Puttri, Daniati

doi:10.32487/jshp.v2i1.285

Cited by 3 publications

(5 citation statements)

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“…The greater the quantity of taxpayers who must pay taxes, the more tax revenue will increase. According to Amanah et al [13], it is hoped that taxes can always increase by optimizing the number of taxpayers. This is supported by research showing that the number of registered taxpayers positively affects tax revenues.…”

Section: Number Of Taxpayersmentioning

confidence: 99%

“…Meanwhile, tax intensification is done by collecting tax debts from taxpayers who do not pay their obligations [13]. Studies regarding acceptance factors tax were conducted by [14], [13], [15], [16], and [17]. The difference between this study and previous research is that this research focuses on accepting tax-originating income from corporate tax.…”

Section: Introductionmentioning

confidence: 97%

“…Tax revenues are expected to increase yearly, which is done by optimizing methods or increasing the number of taxpayers. Meanwhile, tax intensification is done by collecting tax debts from taxpayers who do not pay their obligations [13]. Studies regarding acceptance factors tax were conducted by [14], [13], [15], [16], and [17].…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Does Does Inflation and The Number of Taxpayers Affect Income Tax?

Fachrunnisa,

Luthfi

2023

Int. J. Business, Humanit. Educ. Soc. Sci.

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Income tax is the largest state revenue, and the COVID-19 pandemic impacted decreasing income tax in 2020. This study examines factors from outside the policy of the Directorate General of Taxes, such as inflation and factors from inside the Directorate General of Taxes, namely the number of taxpayers affecting income tax. This study uses secondary data from monthly realization data and income tax art. 25 targets during 2017-2020 at the Yogyakarta Tax Office (KPP Pratama Yogyakarta). The sample retrieval technique in this study uses a saturated sample method. Sample this study of 48 data. The data analysis technique used is multiple linear regression analysis. The results show that inflation does not affect income tax, while the number of taxpayers has a negative effect on income tax. From the results of this study, the greater the number of registered taxpayers, the lower the income tax revenue. Indonesia uses an internal self-assessment system to calculate taxes, and the taxes paid depend on a financial report sent to the tax office. So, corporate taxpayer compliance greatly determines the amount of income tax. This result implies that the government can optimise corporate taxpayer compliance through the Ministry of Finance or the general directorate of taxes. This study only uses income tax art. 25 deposited by corporate taxpayers.

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Section: Number Of Taxpayersmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 97%

See 1 more Smart Citation

Does Does Inflation and The Number of Taxpayers Affect Income Tax?

Fachrunnisa,

Luthfi

2023

Int. J. Business, Humanit. Educ. Soc. Sci.

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“…The study results indicate that four factors affect tax compliance: taxpayer awareness, taxpayer opinion about the weight of the income tax burden, taxpayer perception, implementation of income tax fines, and tax avoidance by taxpayers attached to individual taxpayers. Amanah et al [10] conducted a study at the KPP Pratama Bukit Tinggi for 2014 -2016 about the effect of the number of taxpayers and the number of tax notifications letters. The study results show that only partially the number of taxpayers affects income tax revenues.…”

Section: Previous Researchmentioning

confidence: 99%

Analysis of Tax Structure Performance and its Ratio in Indonesia

Amir

Bhakti

Junaidi

et al. 2021

AJEBA

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This study aims to determine and analyze fluctuations in tax revenues, tax structure, and factors that determine tax revenues and ratios in Indonesia. The data used are data on the structure, revenue, and tax ratios from 2001 to 2017. The results show that the tax structure in Indonesia was dominated by direct taxes (income tax and personal tax) with contributions >50% and progressive, while indirect tax contributions (Value-Added Tax, Sales Tax on Luxury Goods, etc.) are around 30%. The tax ratio is still low at 14.58 percent. The results also show that GDP influences tax revenue, while the value of exports and the number of taxpayers have no effect. The tax ratio in Indonesia is influenced by GDP and the value of exports, while the mandatory amount has no effect. From a sample of 150 SMEs in Jambi, it is known that the level of compliance, obedience, assessment of tax servants is considered very good (average value> 80). Taxpayers' confidence in the use of tax funds for the benefit of the state is still low at 40.27, and sanctions for non-negotiable tax violations are also low at 48.53.

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“…Upaya Peningkatan penerimaan pajak dapat dilakukan ekstensifikasi maupun intensifikasi (Wulandari & Wibowo, 2020). Peningkatan penerimaan pajak dapat dilakukan dengan meningkatkan jumlah wajib pajak dan juga objek kena pajak (Lainutu, 2013;Amanah, Fauziati, & Puttri, 2018;dan Masyitah, 2020). Selain itu peningkatan kesadaran dan kepatuhan wajib pajak untuk membayar pajak menjadi sangat penting (Herryanto & Toly, 2013;Soliha, Wibisono, & Hermawan, 2019;dan Yasa, Kesawa, & Dewi, 2020).…”

Section: Realisasi Penerimaan Pajak Ditinjau Dari Perspektif Pendapatunclassified