<![CDATA[ABSTRAKPenelitian ini bertujuan untuk mengetahui apakah penerimaan Pajak Pertambahan Nilai (PPN) di KPP Pratama Surabaya Rungkut periode 2020–2023 dipengaruhi oleh jumlah Pengusaha Kena Pajak (PKP) dan penerapan self assessment system. Penelitian kuantitatif ini menggunakan data sekunder berupa laporan SPT Masa PPN, jumlah PKP, dan penerimaan PPN sebanyak 48 data yang dikumpulkan melalui dokumentasi dan dianalisis dengan IBM SPSS versi 30. Analisis dilakukan menggunakan regresi linier berganda, analisis deskriptif, serta uji asumsi klasik. Uji-t, uji-F, dan koefisien determinasi digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa jumlah PKP dan self assessment system tidak berpengaruh signifikan terhadap penerimaan PPN.Kata Kunci: Penerimaan PPN, Jumlah PKP, self assessment systemABSTRACTThis study aims to determine whether the Value Added Tax (VAT) revenue at the Surabaya Rungkut Primary Tax Office during the 2020–2023 period is influenced by the number of Taxable Entrepreneurs (PKP) and the implementation of the self-assessment system. This quantitative research uses secondary data in the form of VAT return reports, the number of PKPs, and VAT revenue, totaling 48 data points collected through documentation and analyzed using IBM SPSS version 30. The analysis was conducted using multiple linear regression, descriptive analysis, and classical assumption tests. The t-test, F-test, and coefficient of determination were employed to test the hypotheses. The results indicate that the number of PKPs and the self-assessment system do not have a significant effect on VAT revenue.Keywords: VAT Revenue, Number of Taxable Person for VAT Purposes, self-assessment system]]>
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