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Journal : Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)

PENGARUH KENAIKAN PENGHASILAN TIDAK KENA PAJAK (PTKP) DAN JUMLAH WAJIB PAJAK EFEKTIF TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPH) PASAL 21 PADA KANTOR PELAYANAN PAJAK PRATAMA SERANG Nurul Susanti; Andi Andi
Tirtayasa Ekonomika Vol 13, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (596.014 KB) | DOI: 10.35448/jte.v13i2.4302

Abstract

This research aims to determine the effect that occurs with the rise of non taxable income rate, and the number of effective taxpayers to the income tax revenue Article 21. This study was conducted in KPP Pratama Serang, the population used is the acceptance of Income Tax (PPh) Article 21 in KPP Pratama Serang and the sample use saturated sample or all population that is income tax (PPh) Article 21 in KPP Pratama Serang every month for period 2014-2016. The analytical method used is Statistical Product and Service Solutions (SPSS) version 2.0. The results of this study reveal that the non-taxable income (PTKP) has a significant effect on the income tax revenue article 21 and has a negative beta value, indicating that the higher rate of non-taxable income, the income tax of Article 21 will decrease. Likewise with the number of effective taxpayers who significantly influence the income tax revenue article 21 and have a positive beta value, indicating that the more effective taxpayers the income tax revenue article 21 will increase. Keywords : Non-taxable income (PTKP), taxpayers effective, income tax receipts (PPh) article 21
KUALITAS SISTEM, KUALITAS INFORMASI, KETEPATAN WAKTU, KERAHASIAAN DAN KEPUASAN WAJIB PAJAK PENGGUNA E-FILING Dina Dwi Ningrum; Andi Andi
Tirtayasa Ekonomika Vol 11, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.974 KB) | DOI: 10.35448/jte.v11i2.4172

Abstract

Quality of the system in this research is to look at the e-filing system that is easy to use, e-filing system is equipped with useful features and functions to make data changes with ease, and security of e-filing system was good. The quality of the information in this study is the information contained in the e-filing system is accurate, the presentation of information in the e-filing is clear, and the information presented in accordance with user needs. Timeliness in this study is seen by inputting the data with the e-filing system can be done quickly, and e-filing system whether it can make the user into saving time in sending data. Confidentiality in this study is based on whether the e-filing can only be accessed by authorized persons only (users only), user data can not be altered without the permission of the authorities, the data will be available when needed if the user is authorized to access, and users trust the system e-filing can maintain data confidentiality. How large is the Effect of Quality Systems, Information Quality, Punctuality and Confidentiality of Taxpayer Satisfaction User's E-Filing Keyword: QUALITY SYSTEMS, QUALITY INFORMATION, TIMELINESS, CONFIDENTIALITY, SATISFACTION OF TAXPAYERS USER E-FILING