Journal of Management Branding
Vol. 2 No. 1 (2025): Journal Of Management Branding

Pengaruh Tingkat Kepatuhan Pelaporan SPT Tahunan Terhadap Penerimaan Pajak di Kantor Pelayanan Pajak Madya Dua Bandung

Rahmawati, Rina (Unknown)
Syahrinullah, Syahrinullah (Unknown)



Article Info

Publish Date
26 Feb 2025

Abstract

This study aims to find out how the level of compliance with the reporting of the Annual Tax Return of Taxpayers affects tax revenue at the Intermediate Tax Service Office of Bandung. The variables used in this study are compliance with the reporting of the Annual Tax Return of Taxpayers and Tax Revenue. This research focuses on the data of taxpayers registered at the Intermediate Tax Service Office of Intermediate Dua Bandung. The method used in this study is a quantitative method using regression analysis with SPSS version 24. The data collection technique is through primary data and secondary data. Primary data is collected through the reporting of Taxpayer Annual Tax Returns and Tax Revenue Data at the Intermediate Tax Service Office in Bandung in the 2021-2023 period. Based on the research that has been conducted, it is concluded that compliance with the reporting of the Annual Tax Return of Taxpayers does not have a significant influence on tax revenue at KPP Madya Dua Bandung.

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Journal Info

Abbrev

JMB

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Management Branding (JMB) terdaftar dengan nomor e-ISSN : 3047-3179 merupakan publikasi ilmiah yang berfokus pada topik-topik terkait dengan ilmu manajemen. Jurnal ini menyediakan platform bagi para peneliti dan akademisi untuk berbagi riset terbaru, menganalisis isu-isu kontemporer, dan ...