Kajian Akuntansi
Volume 23, No. 2, 2022

The Effect of Taxpayer Compliance, Tax Collection and Self Assessment System on Tax Revenue

Yuhanis Ladewi (FEB Universitas Muhamadiyah Palembang)
Nunung Nurhayati (FEB Universitas Islam Bandung)
Kurnia Krisna Hari (FEB Universitas Muhamadiyah Palembang)
Redi Agustian (FEB Universitas Muhamadiyah Palembang)



Article Info

Publish Date
18 Sep 2022

Abstract

This study aims to determine and analyze taxpayer compliance, tax collection, and the self-assessment system of individual tax receipts in the city of Palembang. The type of research used is descriptive and associative. Sampling used a random method, the sample used was 100 respondents. The data used is primary data by distributing questionnaires to respondents. The analysis used is descriptive statistical analysis and inferential statistical analysis (assumption test and classical multiple linear regression, and hypothesis testing). The results showed that taxpayer compliance has an effect on tax revenue (t count 4.759 > t table 1.660). Tax Collection on Tax Revenue (t count 5,262 > t table 1,660). Self Assessment System has an effect on Tax Revenue (t count 8.394 > t table 1.660) and significant average 0.000 > 0.05 Keywords: Taxpayer Compliance, Tax Collection, System and Taxe revenue  

Copyrights © 2022






Journal Info

Abbrev

kajian_akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Kajian Akuntansi Universitas Islam Bandung terbit dua kali dalam setahun, mempublikasikan tulisan-tulisan dalam bidang akuntansi dan keuangan yang memiliki kontribusi signifikan terhadap perkembangan ilmu pengetahuan, pemikiran, profesi dan praktik akuntansi di Indonesia, khususnya dan dunia pada ...