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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis
Maulida Hayati
STIE Nasional Banjarmasin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Self Assessment System, Pemeriks PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) DI KPP PRATAMA BANJARMASIN Rara Gustiana; Ruslinda Agustina; Maulida Hayati
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 19 No 1 (2026): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.19 No. 1, Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v19i1.628

Abstract

The purpose of this study is to empirically demonstrate the influence of the Self-Assessment System, Tax Auditing, and Tax Collection on Value-Added Tax (VAT) Revenue at the Pratama Tax Service Office (KPP Pratama) of Banjarmasin. The methodology employed in this study is a quantitative approach. Sampling was conducted using purposive sampling, comprising 30 trading companies with a total of 150 data observations. The research data were processed using SPSS software, version 26. The findings of this study conclude that, partially, the Self-Assessment System has a significant effect on VAT revenue; likewise, Tax Auditing has a significant effect on VAT revenue, and Tax Collection has a significant effect on VAT revenue. Simultaneously, the Self-Assessment System, Tax Auditing, and Tax Collection collectively exert a significant influence on VAT Revenue.
Co-Authors Rara Gustiana Ruslinda Agustina