Acman: Accounting and Management Journal
Vol. 3 No. 1 (2023): Acman: Accounting and Management Journal

The Effect of Tax Extensification on Income Tax Revenue : Study on One KPP In Bandung City

Agistina Suryani (Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung)
Siti Mialasmaya (Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung)
Djajun Juhara (Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung)
R. Deni Purana (Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung)



Article Info

Publish Date
30 Apr 2023

Abstract

This research is to determine the effect of tax extensification on income tax receipts at one of the Tax Offices in Bandung. This research method uses quantitative research methods with descriptive and verification approaches. First, obtain the questionnaire results from the respondents, then process them through SPSS 20 to be tested, and then present the output results. After conducting analysis and discussion, the authors conclude that tax extensification positively influences income tax receipts at one of the tax offices in the city of Bandung. Therefore, to increase the magnitude of the effect of Tax Extensification on Income Tax Revenue, one of the Tax Offices in the City of Bandung should carry out Extensification activities consistently to be able to continue to increase the number of Taxpayers, establish cooperation with related external parties to improve the Tax Extensification strategy, such as employment agencies/treasurers government. The government agency in question is the Regional Government. In order to find out the number of Taxpayers and to know more about Taxpayers, as well as cooperate with the private sector, namely cooperation with employers in companies registered at the Bandung Cibeunying Primary Tax Service Office to make it easier for their employees who have not registered in enroll en masse.

Copyrights © 2023






Journal Info

Abbrev

aj

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science

Description

Topic related to these field can be Accounting and Management, entrepreneurship, finance and financial services, human resource management, marketing, industrial relations, insurance, intellectual property management, international business, logistics, management information systems, management and ...