JURNAL LENTERA AKUNTANSI
Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI

TELAAH EMPIRIS FAKTOR-FAKTOR PENENTU PENERIMAAN PAJAK

Fransiska Laelatul Luviana (Universitas Semarang)
Ardiani Ika Sulistyawati (Universitas Semarang)



Article Info

Publish Date
30 Nov 2022

Abstract

This study aims to empirically examine the effect of NPWP ownership obligations, tax audits, tax collection, and taxpayer awareness on tax revenues at the KPP Pratama Demak tax office. The population of this research is all taxpayers.  In this research, purposive sampling technique is used. The sample used in this study were 96 respondents. The results of this study indicate that all independent variables, namely NPWP ownership obligation, tax audit, tax collection, and taxpayer awareness have a positive and significant effect on tax revenue (Y) partially or simultaneously (together). Based on the coefficient of determination of 0.929. In this case, it means 92.9% of purchasing decision variables. It is explained by the variable of NPWP ownership, tax audit, tax collection, taxpayer awareness of tax revenue. While the remaining 7.1% is explained by other variables outside the model.Key words : Taxpayer Identification Number Obligation, Tax Audit, Tax Collection, Taxpayer Awareness and Tax Revenue

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Journal Info

Abbrev

jrakt

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

urnal Lentera Akuntansi (ISSN 2339-2991, E-ISSN 2745-6978) ini merupakan jurnal ilmiah berkala yang ditujukan untuk mempublikasikan karya ilmiah hasil penelitian, pengembangan dan studi pustaka di bidang disiplin ilmu akuntansi meliputi ilmu Ekonomi, Akuntansi, Perpajakan, Analisa Laporan Keuangan ...