Faktor-Faktor yang Mempengaruhi Penerimaan PPh Orang Pribadi Usaha Eceran di KPP Pratama Kupang

Marsela Naiobe (Universitas Nusa Cendana)
Yohanes Demu (Universitas Nusa Cendana)
Siprianus G. Tefa (Universitas Nusa Cendana)

Optimal: Jurnal Ekonomi dan Manajemen
Vol. 5 No. 2 (2025): Jurnal Ekonomi dan Manajemen

The aim of this research is to determine the effect of tax compliance, tax supervision, tax audit on income tax revenue of individual taxpayers engaged in retail business at KPP Pratama Kupang partially and simultaneously. The data analysis technique used in this research is a multiple linear analysis technique. The data collection technique was carried out by distributing questionnaires offline and online. The sample used in this research was 100 individual retail business taxpayers registered with KPP Pratama Kupang. The results of this research show that partially, tax compliance, tax supervision, and tax audit have an impact on income tax revenue of individual retail business taxpayers. Meanwhile, simultaneously the variable of tax compliance, tax supervision, and tax audit together have a impact on income tax revenue of individual retail business taxpayers.