The Effect of Tax Extensification, Taxpayer Compliance, and Tax Arrears Search To Acceptance of Personal Income Tax.

Maria Levina (Fakultas Ekonomi Unversitas Negeri Jakarta)

Jurnal Ilmiah Wahana Akuntansi
Vol 10 No 2 (2015): Jurnal Ilmiah Wahana Akuntansi

The purpose of this research is to examine the influence of extensification of tax, assessable compliance, and disbursement of tax arrears on tax revenue of personal income. This research uses secondary data with observation in KPP Pratama Jakarta Duren Sawit in 2012-2014. While the research uses multiple regression method to test the hypothesis at 5% significance. From the analysis performed in this research, it can be concluded that extensification of tax and assessable compliance have significant influence to tax revenue of personal income. While disbursement of tax arrears has no significant influence to to tax revenue of personal income. Keywords: Tax, Extensification, Assessable Compliance, Disbursement of TaxArrears,Tax Revenue of Personal Income