Journal of Vision and Ideas (VISA)
Vol 3 No 1 (2023): VISA: Journal of Vision and Ideas

Analisis Pengaruh Jumlah Wajib Pajak Terdaftar dan Jumlah SPT Terlapor terhadap Penerimaan Pajak Penghasilan KPP Pratama Rantau Prapat

Mutiara Zain Dalimunthe (Universitas Islam Negeri Sumatera Utara)
Arnida Wahyuni Lubis (Universitas Islam Negeri Sumatera Utara)

Article Info

Publish Date
03 Aug 2022

Abstract

The purpose of the study was to determine the effect of the number of registered taxpayers and the number of reported annual tax returns on income tax revenues. This study uses qualitative methods, using interview and observation data collection techniques. The population in this study is the number of registered taxpayers and the number of reported tax returns for 2019-2021. The results showed that the number of taxpayers and the number of annual tax returns had a significant simultaneous effect on the income tax revenue of KPP Pratama Rantau Prapat. Keywords : Income Tax, Taxpayer, Annual Tax Return

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Journal Info
Journal of Vision and Ideas (VISA)
Website

Abbrev

visa

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Description

VISA: Journal of Visions and Ideas is a scientific journal for the academic community of universities and research institutions with a scope covering research results, studies, thoughts, and ideas related to visions and solutions to various problems in the economic, social, educational, ...