Indonesian Journal of Banking and Financial Technology (FINTECH)
Vol. 1 No. 3 (2023): July 2023

The Influence of NPWP Ownership Obligations, Taxpayer Compliance, Tax Audits and Tax Collection on Tax Receipts at KPP Pratama Jakarta Jatinegara

Sahla Fauziah (Fakultas Ekonomi, Universitas Djuanda Bogor)
Yuppy Triwidatin (Fakultas Ekonomi, Universitas Djuanda Bogor)



Article Info

Publish Date
31 Jul 2023

Abstract

The aim of this research is to understand the influence of the obligation to have a Taxpayer Identification Number (NPWP), taxpayer compliance, tax audits, tax collection in increasing tax revenue at KPP Pratama Jakarta Jatinegara. The population used in this study were taxpayers registered at KPP Pratama Jakarta Jatinegara with a total sample of 94 registered taxpayers. This study uses a quantitative descriptive research method and the sampling method used in this study is by using the Incidental Sampling technique while the data analysis technique used in this study is multiple regression analysis. The results of this study indicate that the obligation to have a Taxpayer Identification Number (NPWP), taxpayer compliance, tax audits, tax collection have a simultaneous and partial effect on tax revenues at KPP Pratama Jakarta Jatinegara.

Copyrights © 2023






Journal Info

Abbrev

fintech

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The Indonesian Journal of Banking and Financial Technology (FINTECH) is an open-access academic journal founded to provide a strong venue or platform to publish, disseminate, promote, publicize, and develop the application of mathematics, statistics, computer science, finance, and business law in ...