Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Applied Accounting And Business (JAAB)
Nainggolan, Lady Matari
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
ANALISIS PENGARUH JUMLAH WAJIB PAJAK TERHADAP PENERIMAAN PPH BADAN PADA KPP PRATAMA TELANAIPURA Nainggolan, Lady Matari; Johandri Iqbal; Pramesti Nurul Adinda
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.440

Abstract

This study aims to analyze the effect of the Number of Taxpayers on Corporate Income Tax Revenue at KPP Pratama Telanaipura Jambi during the 2019-2023 period. Using a quantitative approach with simple linear regression analysis method, this research processes secondary data from KPP Pratama Telanaipura Jambi's annual reports. The analysis results show that the Number of Taxpayers has no significant effect on Corporate Income Tax Revenue, with a significance value of 0.075 (>0.05) and determination coefficient of 0.706. These findings imply that increasing tax revenue requires a comprehensive approach that focuses not only on expanding the taxpayer base but also on improving compliance and tax administration effectiveness.
Co-Authors Johandri Iqbal Pramesti Nurul Adinda