Journal Online Manajemen ELPEI (JOMEL)
Vol 4 No 1 (2024)

Pengaruh Penerapan Kebijakan Program Pengungkapan Sukarela (Tax Amnesty Jilid Ii) Dan Pertumbuhan Ekonomi Terhadap Penerimaan Pajak Penghasilan (Pph) Final Pada Kantor Pelayanan Pajak (Kpp) Pratama Makassar Utara

Wahyuni, Nur (Unknown)



Article Info

Publish Date
19 Feb 2024

Abstract

This study aims to determine the effect of voluntary tax amnesty (tax amnesty volume II) and economic growth on final income tax receipts at the North Makassar pratama tax service office. This research is a type of quantitative research using secondary and primary data obtained from employees who work at the North Makassar Pratama tax service office. The data collection method was carried out using a questionnaire distributed to 100 employees. The sampling technique uses the census method in which researchers take all samples in the population. So the number of samples is 100 people. Data analysis techniques were performed using descriptive statistical analysis and the IBM SPSS (Statistical Package for Social Sciences) 26 for windows program. Based on the analysis that has been done, the results of tax amnesty volume II have a positive and significant effect on final income tax receipts. The higher the application of tax amnesty volume II, the final income tax receipts will increase and economic growth has a positive and significant effect on final income tax receipts. The more economic growth increases, the increasing receipt of final PPh at the Pratama North Makassar tax service office (KPP).

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Journal Info

Abbrev

Jomel

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Fokus JOMEL (Jurnal Online Manajemen ELPEI ) adalah Hasil Penelitian dan Kajian Ilmu Manajemen seperti manajemen keuangan, manajemen pemasaran, manajemen sumber daya manusia, manajemen operasi, manajemen pendidikan, Manajemen Strategi serta kewirausahaan Serta hasil penelitian yang relevan dengan ...