Amnesty: Jurnal Riset Perpajakan
Vol 5 No 1 (2022): Mei 2022

The Effect of Taxpayer Compliance, Tax Audit and Tax Collection on Tax Revenue

Nur Anita Chandra Putry (Fakultas Ekonomi, Universitas Sarjanawiyata Tamansiswa)
Dina Oktarina (Fakultas Ekonomi, Universitas Sarjanawiyata Tamansiswa)



Article Info

Publish Date
31 May 2022

Abstract

This study aims to test whether taxpayer compliance, tax audit and tax collection have an effect on tax revenue. The population in this study were individual taxpayers on the island of Belitung with a sample size of 115 respondents. The sampling technique for the respondents in this study used a non-probability sampling with a purposive sampling technique. Data collection was carried out by distributing questionnaires in the form of google form to respondents via social media such as WhatsApp and Facebook. Data were analyzed by multiple linear regression analysis using SPSS version 21 program. The results of this study indicate that taxpayer compliance, tax audit and tax collection have a positive and significant effect on tax revenue

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Journal Info

Abbrev

jrp-amnesty

Publisher

Subject

Economics, Econometrics & Finance

Description

Amnesty: Jurnal Riset Perpajakan (Print ISSN: 2714-6308; Online ISSN: 2714-6294) is a peer-reviewed scientific journal focusing on taxation studies. The journal is managed by the Taxation Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Makassar, Indonesia. It is published ...