Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Pajak dan Keuangan Negara (PKN)
Ramadhani, Iswahyu
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI KAPASITAS PPh PASAL 21 DAN PPh PASAL 25/29 ORANG PRIBADI Ramadhani, Iswahyu; Nugroho, Rahadi
Jurnal Pajak dan Keuangan Negara (PKN) Vol. 1 No. 1 (2019): PARADIGMA BARU KEUANGAN NEGARA
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jurnal pkn.v1i1.612

Abstract

This study aims to examine the effect of regional GDP per capita, economic activities, number of workforce, number of tax service office, and trade openness on tax capacity of income tax article 21 and individual tax article 25/29 to find out if there factors that can be used in determining the target of individual income tax in each region. This research is quantitative research with multiple linear regression. The sample used in this research is data from 34 Province in Indonesia from 2015 to 2017 with total of 102 observations. The model examination is conducted by panel data regression with random effect model. The result of this study shows that the regional GDP per capita, economic activities, and number of workforce is significantly associated to tax capacity of income tax article 21 and individual tax article 25/29. Furthermore the trade openness is not associated to tax capacity of income tax article 21 and individual tax article 25/29.
Co-Authors Rahadi Nugroho, Rahadi