Scientific Journal of Reflection : Economic, Accounting, Management and Business
Vol. 5 No. 4 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business

PENGARUH PPN, PPNBM, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK YANG TERDAPAT DI KPP PRATAMA DEPOK CIMANGGIS

Indra Wadi (Unknown)
Mhd Ali Akbar (Unknown)



Article Info

Publish Date
01 Oct 2022

Abstract

This study aims to determine the effect of Value Added Tax (PPN), Sales Tax on Luxury Goods (PPNBM), and Tax Audit on Tax Revenue. This research was conducted at KPP Pratama Depok Cimanggis. The population in this study was 16,648 corporate taxpayers. This research uses quantitative methods; the sample is calculated using the Slovin formula and found 99 corporate taxpayers. Data was collected through questionnaires and analyzed using the SPSS Version 26 program with the data quality test method, classical assumption test, multiple linear regression analysis, t-test, and F test. Based on the study, it was concluded that, partially, Sales Tax on Luxury Goods (PPNBM) does not affect Tax Revenue, while Value Added Tax (VAT) and Tax Audit affect Tax Revenue. Meanwhile, Value Added Tax (PPN), Sales Tax on Luxury Goods (PPNBM), and Tax Audit affect Tax Revenue.

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Journal Info

Abbrev

SJR

Publisher

Subject

Economics, Econometrics & Finance

Description

SCIENTIFIC JOURNAL OF REFLECTION is a venue for scientists, practitioners, teachers and students to publish research results, critical analysis and applied concepts in economic scope including economics studies, accounting studies and management and business ...