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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Tjok Gde Agung Anggadhika W.P.P
Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
Economics, Econometrics & Finance Education

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PENGARUH KEPEMILIKAN NPWP, PEMERIKSAAN, PENAGIHAN, KESADARAN WP TERHADAP PENERIMAAN PAJAK BADAN DI KPP PRATAMA GIANYAR Tjok Gde Agung Anggadhika W.P.P; I Ketut Jati
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.08.NO.05.TAHUN 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (837.196 KB) | DOI: 10.24843/EEB.2019.v08.i05.p01

Abstract

Purpose of this research is to find the effect of NPWP ownership, audit, collection and corporate taxpayer’s awareness to tax revenue in Gianyar KPP Pratama. Technique analysis used in this is multiple linear regressions. Before analysis process, Normality and Heterocedasticity Test were carried out using the SPSS program. The results of statistical analysis, showing the effect of NPWP ownership, audit, collection, and corporate taxpayers awareness with a significance level of t each of 0.039; 0,004; 0.046; 0,000. This means that the taxpayer's awareness bring positive and significant effect on tax revenue. For DJP which assigned to carry out taxation tasks, especially KPP Gianyar Pratama which has carried out its duties well so that in the future it will increase ownership of NPWP by conducting counseling taxpayers who have not registered and counseling to increase corporate taxpayer awareness. So that it can increase tax revenue, especially in KPP Pratama Gianyar
Co-Authors I Ketut Jati