fundamental management journal
Vol. 8 No. 2p (2023): ISSN:2540 -9816 EDISI PRINT, OKTOBER 2023

PENGARUH TAX AMNESTY, SANKSI PAJAK DAN SOSIALISASI PERPAJAKAN TERHADAP PENERIMAAN PAJAK DI KPP PRATAMA JAKARTA JATINEGARA : The Influence of Tax Amnesty, Tax Sanctions and Tax Socialization on Tax Revenue at KPP Pratama Jakarta Jatinegara

Christin Jevania (Unknown)
Jonson Pakpahan (Unknown)
Ganda T. Hutapea (Unknown)



Article Info

Publish Date
19 Oct 2023

Abstract

Abstract In these studies, the impact of tax amnesty, tax sanctions, and tax socialization on tax revenue in KPP Pratama Jakarta Jatinegara is to be ascertained. Quantitative research methodology is employed in this area of study. All KPP Pratama Jakarta Jatinegara staff and employees who are now employed in the study's populations. Samples strategy employed in these studies is known as purposeful sampling. 31 persons in total took part in the survey. For the purposes of this study, primary data is employed, with respondents' responses serving as the major source of primary data. With the use of SPSS 26, direct linear regressions was use to analyzing data. Research's findings are as follows: Tax Sanctions, with a regression coefficients of 0.938 and a t counts of 21.569, has a positive and significancy impacts on taxes revenue in KPP Pratama Jakarta Jatinegara; Tax Amnesty, with a regression coefficients of -0.141 and a t counts of 1.939, has no positive and insignificant impact on tax revenue; and Tax Socialization, with a regression coefficients of 0.938 and a t counts of 21.569. Keywords: Tax Amnesty, Tax Sanctions, Tax Socialization, Tax Revenue

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Journal Info

Abbrev

jm

Publisher

Subject

Social Sciences

Description

The Fundamental Management Journal provides a valuable outlet for basic research on management and economic-orientated themes and topics. It publishes articles of a multi-disciplinary and interdisciplinary nature as well as empirical research from within traditional disciplines and managerial ...