Open AccessPENGARUH EKSTENSIFIKASIPAJAK,KEPATUHAN WAJIBPAJAK, DANPENCAIRAN TUNGGAKANPAJAK TERHADAPPENERIMAAN PAJAKPENGHASILANORANGPRIBADI
Author(s) -
Maria Levina
Publication year - 2015
Publication title -
jurnal ilmiah wahana akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-1810
DOI - 10.21009/10.21.009/wahana.010/2.3
Subject(s) - arrears , disbursement , revenue , tax revenue , business , income tax , economics , public economics , finance , debt
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