JEB17 : Jurnal Ekonomi dan Bisnis
Vol. 11 No. 02 (2026): September

PENGARUH KEWAJIBAAN KEPEMILIKAN NPWP , PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAN PAJAK

Totok Mardianto (Universitas Teknologi Surabaya)



Article Info

Publish Date
01 Sep 2026

Abstract

In the current era, taxes play a crucial role as a source of domestic state revenue. This study aims to analyze the impact of the obligation to possess a Taxpayer Identification Number (NPWP), tax audits, and tax collection activities on tax revenue. The respondents in this study are tax officials (tax authorities) from the Primary Tax Service Offices (KPP Pratama) in the North Sidoarjo region. The sample consists of 70 tax officials from three Primary Tax Service Offices within the North Sidoarjo area. Multiple regression analysis is the method used in this study. The research results indicate that the obligation to possess a Taxpayer Identification Number (NPWP), tax audits, and tax collection have a significant positive effect on tax revenue, with tax collection showing a coefficient of 0.305. This study supports the research conducted by Syahab and Gisijanto (2008) and Titin Vegirawati (2011). Keywords: Obligation to possess an NPWP, tax audit, tax collection, and tax revenue.

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Journal Info

Abbrev

JEB17

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

JEB17 : Jurnal Ekonomi dan Bisnis is a journal for academics and practitioners, and is a double-blind, peer-reviewed academic journal that publishes conceptual articles and measures high-quality developments in the fields of economics, business and related ...