Journal of Applied Sciences in Accounting, Finance, and Tax
Vol. 4 No. 2 (2021): October 2021

An Analysis of Contributions and Effectiveness of Government Regulation No. 23 Year 2018 in Tax Revenue: a Case Study at KPP Pratama Pekalongan

Puspita Dewi W (Universitas Muhammadiyah Yogyakarta)
Atiqoh Fitri Lailani (Unknown)

Article Info

Publish Date
13 Oct 2021

Abstract

This study aims to determine the levels of contributions and effectiveness of Government Regulation No. 23 Year 2018 (PP No. 23/2018) on tax revenue at KPP Pratama Pekalongan. It used effectiveness and contributions formulas for data analysis. The research results showed that the effectiveness level of this regulation on tax revenue at KPP Pratama Pekalongan indicating ineffective criterion. On the one hand, the contribution level of this regulation implementation on tax revenue at KPP Pratama Pekalongan indicating very poor criterion. Based on the data collected, this regulation were unable to increase the tax revenue at KPP Pratama Pekalongan.

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Journal Info
Journal of Applied Sciences in Accounting, Finance, and Tax
Website

Abbrev

JASAFINT

Publisher

Politeknik Negeri Bali

Subject

Economics, Econometrics & Finance

Description

Journal of Applied Sciences in Accounting, Finance, and Tax is a forum provided for researchers, both from universities, practitioners and the industrial world. The publication is a result of research, studies or ideas on Accounting, Finance, and Tax. JASAFINT is published with a focus and scope on ...