Adhi, Handita
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Income tax receipts from large corporate taxpayers in southern central java Adhi, Handita; Syaifudin, Noor; Khurniawan, Arie Wibowo
Enrichment : Journal of Management Vol. 14 No. 4 (2024): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i4.2028

Abstract

This study aims to analyze regional GRDP (Primary, Secondary, Tertiary), level of security, level of health and level of education on corporate income tax revenue for large taxpayers in southern Central Java. The independent variables used in this study are the GRDP of the Primary sector, the GRDP of the Secondary sector, the GRDP of the Tertiary sector, the level of security, the level of health and the human development index, while the dependent variable is Income Tax. The research approach used in this study is a qualitative descriptive approach. The population in this study is Regency and City in Central Java Province. This study uses Cluster Sampling so that the samples in this study are 17 Regencies and Cities in the southern part of Central Java Province. The data collection method used in this study is the secondary data documentation method. This study uses panel data analysis as a data processing tool using the Eviews 9 program. The results of the hypothesis test show that the GRDP of the primary sector, GRDP of the secondary sector, level of security, level of health and level of human development index have a significant effect on income tax for large corporate taxpayers in southern Central Java, while GRDP for the tertiary sector has no significant effect on corporate income tax for large taxpayers in south central java